Implementing an EMA Innovation: The Case of Carbon Accounting

摘要: Environmental management accounting (EMA) has only been researched as an innovation on rare occasions. This research focuses EMA for several reasons. First, environmental deterioration is clearly visible, widespread and deep-rooted, many scientists are warning that urgent action required to remedy the situation. Second, way profession tackles issue will indicate its capacity evolve with rest of society. Third, it importance relevance organizations, because according Accenture/Global Compact 2010 survey, 96 % CEOs agree sustainability issues should be integrated in company strategy operations. solely implementation phase cycle. Indeed, uncertain exercise may prove complex problematic. Accounting innovations often fail successfully implemented or disseminated throughout organization. Therefore, this seeks answer question how a radically new can company. Consequently, develops case study carbon French multinational, explores different factors led successful innovation.