Corporate cleaner production strategy development and environmental management accounting: A contingency theory perspective
2021
Gunarathne, Nuwan | Yi, Ki-hun
Despite the popularity of environmental management accounting as an approach to support corporate cleaner production measures, so far, how the environmental management accounting implementation differs according to the stage of cleaner production strategy development is largely unknown. This study thus sought to identify how the uses of environmental management accounting and information characteristics vary among organizations at different stages of cleaner production strategy development. Drawing on the contingency theory view of environmental management accounting system sophistication, cleaner production strategy development stages, and environmental management accounting uses, it developed an analytical framework. Based on eighteen case studies of business in Sri Lanka, the study analyzed the different domain-based and functional uses of environmental management accounting and their characteristics according to their cleaner production strategy development (i.e., reactive, preventive and proactive stages). Overall, the study found that environmental management accounting uses to be limited and fragmented in organizations at the reactive and preventive stages except for using environmental management accounting for cost savings and efficiency improvements. However, the findings suggest that as and when organizations progress into higher levels of cleaner production strategy development, there is a relatively high level of use of environmental management accounting in terms of integrative tools, and for control and stewardship purposes.
Показать больше [+] Меньше [-]Ключевые слова АГРОВОК
Библиографическая информация
Эту запись предоставил National Agricultural Library