Environmental management accounting: the significance of contingent variables for adoption

作者: Katherine L. Christ , Roger L. Burritt

DOI: 10.1016/J.JCLEPRO.2012.10.007

关键词: Conceptual frameworkContingencyOrder (exchange)BusinessTest (assessment)Organizational structureContext (language use)Environmental resource managementPerceptionAccountingContingency theory

摘要: Environmental management accounting (EMA) has received increasing interest in recent years and been promoted as a means by which the business community can more easily manage its environmental associated economic performance. Yet despite interest, theoretically informed projects concerning current state of EMA development remain scarce. The research presented here aimed to extend knowledge investigating whether organisational context could be used develop greater understanding use Australian organisations. Drawing on contingency theory, framework was developed that sought identify circumstances under organisations were likely engage with activities, both now future. In order test this web-based survey accountants conducted. data suggested present future strategy, size environmentally-sensitive industries. Contrary expectation structure not found accountants' perceptions their These findings support potential contingency-based further reasons behind development.

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