Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption

Badar Latif, Zeeshan Mahmood, Ong Tze San, Ridzwana Mohd Said and Allah Bakhsh
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Badar Latif: Department of Accounting and Finance, Faculty of Economics and Management, University Putra Malaysia, Serdang 43400, Malaysia
Zeeshan Mahmood: Department of Commerce, Bahauddin Zakariya University, Multan 60800, Pakistan
Ong Tze San: Department of Accounting and Finance, Faculty of Economics and Management, University Putra Malaysia, Serdang 43400, Malaysia
Ridzwana Mohd Said: Department of Accounting and Finance, Faculty of Economics and Management, University Putra Malaysia, Serdang 43400, Malaysia
Allah Bakhsh: Department of Commerce, Bahauddin Zakariya University, Multan 60800, Pakistan

Sustainability, 2020, vol. 12, issue 11, 1-14

Abstract: This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the drivers of EMA adoption in Pakistan. Data were collected from the manufacturing sector in Pakistan through a questionnaire-based survey. The study concludes that coercive, normative and mimetic pressures have a significant and positive impact on the adoption of EMA.

Keywords: environmental management accounting; institutional pressures; PLS-SEM; Pakistan (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (25)

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