Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective

Dayana Jalaludin, Maliah Sulaiman and Nik Nazli Nik Ahmad

Social Responsibility Journal, 2011, vol. 7, issue 4, 540-557

Abstract: Purpose - The purpose of this research paper is to report the results of a study that explains the relationship between institutional pressure and environmental management accounting (EMA) adoption. Specifically, it looks at the pressure of government and other parties in society concerning EMA adoption among manufacturing companies in Malaysia. Design/methodology/approach - Drawing from the new institutional sociology theory, the paper seeks to identify the extent to which institutional pressure influences EMA adoption level. A total of 74 accountants from manufacturing companies in Malaysia participated in the survey. Institutional pressure (coercive isomorphism, normative pressure and mimetic processes) was tested against the level of EMA adoption via multiple regression analysis. Next, semi‐structured interviews were employed with four survey participants to gain further insights into the survey results. Findings - The findings of this study reveal some influence of institutional pressure on EMA adoption. Of these, normative pressure in terms of training and accounting body membership was found to be the most forceful. Practical implications - Recognising the important role of accountants in managing environmental issues in organisations, this study highlights the influence of education and training as determinants of EMA adoption. Originality/value - This paper offers a preliminary understanding from the new institutional sociology perspective concerning the type of pressure that influences manufacturing companies in Malaysia to adopt EMA.

Keywords: Environmental management accounting; Institutional pressure; New institutional sociology; Coercive isomorphism; Normative pressure; Mimetic processes; Management accounting; Malaysia (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (14)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:v:7:y:2011:i:4:p:540-557

DOI: 10.1108/17471111111175128

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