应对环境战略与环境管理会计的整合挑战

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
N. Gunarathne, Ki‐Hoon Lee, Pubudu K. Hitigala Kaluarachchilage
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引用次数: 4

摘要

目的关于环境战略与环境管理会计之间的直接关系的研究争论十分激烈;然而,在企业层面,这两个因素之间的整合挑战仍然存在。本文试图采用权变理论的视角来考察环境管理战略实施强度(即环境管理成熟度,EMM)不同的组织中环境管理战略实施的差异。设计/方法/方法本文采用基于网络的调查,设计并管理了斯里兰卡的上市公司和三个行业商会的成员。本研究发现,在不同的环境管理阶段,组织之间的环境管理实施存在显著差异。此外,我们观察到,处于EMM较高阶段的组织使用更多基于领域的EMA工具和用于功能目的的EMA。因此,研究结果表明,当组织从被动的环境战略发展到主动的环境战略时,环境管理评估会发展为封装和多样化,以处理更复杂的环境管理活动。原创性/价值这是第一个为环境管理工具的应用和功能用途以及环境战略执行(或EMM)强度之间的关系提供横断面证据的研究。它还提出了一种用于环境管理评估实施的多项综合测量工具。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Tackling the integration challenge between environmental strategy and environmental management accounting
PurposeThe research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges between these two factors still persist at the firm level. This paper seeks to adopt the contingency theory perspective to examine how EMA implementation varies across organizations with different intensity levels of environmental management strategy implementation (i.e. environmental management maturity, EMM).Design/methodology/approachThe paper uses a web-based survey, designed and administered to public listed companies and members of three industry chambers in Sri Lanka.FindingsThis study finds that EMA implementation is significantly different among organizations at varying EMM stages. Further, it is observed that organizations at higher stages of EMM use significantly greater domain-based EMA tools and EMA for functional purposes. Therefore, the results show that when organizations progress from reactive to proactive environmental strategies, the EMA evolves to encapsulate and diversify to deal with more-sophisticated environmental management activities.Originality/valueThis is the first study to provide cross-sectional evidence on the relationship between the application of EMA tools and functional uses and the intensity of the environmental strategy pursuance (or EMM). It also proposes a multi-item comprehensive measurement tool for EMA implementation.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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