Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective

By Dayana Jalaludin, Maliah Sulaiman, N. Ahmad. 2011

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Purpose – The purpose of this research paper is to report the results of a study that explains the relationship between institutional pressure and environmental management accounting (EMA) adoption. Specifically, it looks at the pressure of government and other parties in society concerning EMA adoption among manufacturing companies in Malaysia.Design/methodology/approach – Drawing from the new institutional sociology theory, the paper seeks to identify the extent to which institutional pressure influences EMA adoption level. A total of 74 accountants from manufacturing companies in Malaysia participated in the survey. Institutional pressure (coercive isomorphism, normative pressure and mimetic processes) was tested against the level of EMA adoption via multiple regression analysis. Next, semi‐structured interviews were employed with four survey participants to gain further insights into the survey results.Findings – The findings of this study reveal some influence of institutional pressure on EMA adoptio...

Subfields: Management Information Systems, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/bc74c4f79e55c37f29af69935a2d05e4145ffd46