期刊
JOURNAL OF CLEANER PRODUCTION
卷 41, 期 -, 页码 163-173出版社
ELSEVIER SCI LTD
DOI: 10.1016/j.jclepro.2012.10.007
关键词
Environmental management accounting; Contingency theory; Australia
Environmental management accounting (EMA) has received increasing interest in recent years and has been promoted as a means by which the business community can more easily manage its environmental and associated economic performance. Yet despite increasing interest, theoretically informed projects concerning the current state of EMA development remain scarce. The research presented here aimed to extend current knowledge by investigating whether organisational context could be used to develop a greater understanding of EMA use by Australian organisations. Drawing on contingency theory, a research framework was developed that sought to identify the circumstances under which organisations were more likely to engage with EMA activities, both now and in the future. In order to test this framework a web-based survey of Australian accountants in business was conducted. The data suggested present and future EMA use was associated with environmental strategy, organisational size and environmentally-sensitive industries. Contrary to expectation organisational structure was not found to be associated with accountants' perceptions of EMA use in their organisations. These findings support the potential of contingency-based research to further current knowledge and understanding of the reasons behind EMA development. (C) 2012 Elsevier Ltd. All rights reserved.
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