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Environmental management accounting and innovation: an exploratory analysis
2010, Accounting, Auditing & Accountability Journal
PurposeIncreased awareness regarding environmental issues has encouraged organisations to use environmental management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation. There is, however, little evidence to consubstantiate this claim and thus this paper aims to investigate the issue. It also seeks to examine the role of strategy with EMA use and innovation.Design/methodology/approachThe paper uses a survey designed and administered to management accountants and financial controllers in large Australian businesses.FindingsThe analysis suggests that EMA use has a positive association with process innovation, but not with product innovation. It also finds that the effect of strategy on innovation was driven by the level of commitment to research and development. However, no statistically significant relationship between strategy and EMA use was found. The key driver of EMA use was industry.Research limitations/implicationsThe ...
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This study aims to examine the impact of environmental management accounting (EMA) on achieving sustainable competitive advantages which are sustainable cost leader advantage, sustainable differentiation advantage and sustainable market segmentation advantage. A questionnaire based on five-point Likert scale was designed and developed to collect the data. The study population consists of the manufacturing sector and the sample covered employees from different levels of the hierarchy. The number of responses received is 148. The SPSS has been used to analyze the data and give judgment on the hypotheses. The results show a strong statistically significant impact of EMA on sustainable cost leader advantage, sustainable differentiation advantage and sustainable market segmentation advantage. The sample of study consists of the employees of the largest six manufacturing companies in Bahrain. The results of the study indicate that the use of environmental management accounting increases t...
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Please note you do not have access to teaching notes, tackling the integration challenge between environmental strategy and environmental management accounting.
Accounting, Auditing & Accountability Journal
ISSN : 0951-3574
Article publication date: 21 February 2022
Issue publication date: 10 January 2023
The 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/approach
The paper uses a web-based survey, designed and administered to public listed companies and members of three industry chambers in Sri Lanka.
This 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/value
This 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.
- Corporate sustainable development
- Environmental management accounting
- Environmental strategies
- Contingency theory
Acknowledgements
Conflict of interest : The authors declare that they have no conflict of interest.
Gunarathne, N. , Lee, K.-H. and Hitigala Kaluarachchilage, P.K. (2023), "Tackling the integration challenge between environmental strategy and environmental management accounting", Accounting, Auditing & Accountability Journal , Vol. 36 No. 1, pp. 63-95. https://doi.org/10.1108/AAAJ-03-2020-4452
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Environmental Management Accounting: A Case Study Research on Innovative Strategy
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Environmental management accounting and innovation: An exploratory analysis
Research output : Contribution to journal › Article › Research › peer-review
This output contributes to the following UN Sustainable Development Goals (SDGs)
Access to Document
- 10.1108/09513571011080180
T1 - Environmental management accounting and innovation
T2 - An exploratory analysis
AU - Ferreira, Aldonio
AU - Moulang, Carly
AU - Sarwono, Bayu
N2 - Purpose – Increased awareness regarding environmental issues has encouraged organisations to use environmental management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation. There is, however, little evidence to consubstantiate this claim and thus this paper aims to investigate the issue. It also seeks to examine the role of strategy with EMA use and innovation.Design/methodology/approach – The paper uses a survey designed and administered to management accountants and financial controllers in large Australian businesses.Findings – The analysis suggests that EMA use has a positive association with process innovation, but not with product innovation. It also finds that the effect of strategy on innovation was driven by the level of commitment to research and development. However, no statistically significant relationship between strategy and EMA use was found. The key driver of EMA use was industry.Research limitations/implications – The small sample size is the most important limitation of this study and affected the statistical power of the analysis conducted. The results need to be interpreted with caution.Practical implications – The study suggests that EMA use is associated with process innovation, implying that economic benefits may be realised by using this technique, while simultaneously enhancing environmental performance.Originality/value – This is the first study to provide cross-sectional evidence of the relationship between strategy, EMA use and innovation. It is also the first to propose a research instrument to measure EMA use as a multi-item construct.
AB - Purpose – Increased awareness regarding environmental issues has encouraged organisations to use environmental management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation. There is, however, little evidence to consubstantiate this claim and thus this paper aims to investigate the issue. It also seeks to examine the role of strategy with EMA use and innovation.Design/methodology/approach – The paper uses a survey designed and administered to management accountants and financial controllers in large Australian businesses.Findings – The analysis suggests that EMA use has a positive association with process innovation, but not with product innovation. It also finds that the effect of strategy on innovation was driven by the level of commitment to research and development. However, no statistically significant relationship between strategy and EMA use was found. The key driver of EMA use was industry.Research limitations/implications – The small sample size is the most important limitation of this study and affected the statistical power of the analysis conducted. The results need to be interpreted with caution.Practical implications – The study suggests that EMA use is associated with process innovation, implying that economic benefits may be realised by using this technique, while simultaneously enhancing environmental performance.Originality/value – This is the first study to provide cross-sectional evidence of the relationship between strategy, EMA use and innovation. It is also the first to propose a research instrument to measure EMA use as a multi-item construct.
U2 - 10.1108/09513571011080180
DO - 10.1108/09513571011080180
M3 - Article
SN - 0951-3574
JO - Accounting, Auditing & Accountability Journal
JF - Accounting, Auditing & Accountability Journal
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Environmental Management Accounting: A Case Study Research on Innovative Strategy
- Published: 18 October 2006
- Volume 68 , pages 393–408, ( 2006 )
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- Maria J. Masanet-Llodra 1
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The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, it was necessary to introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems.
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Lecturer of Management Accounting in the Department of Finance and Accounting of the University Jaume I of Castellon (Spain). PhD in Business Management, with a focus on Environmental Management Accounting. Participant in several research funding programmes related to Environmental Management in Spain, Scotland and Guatemala.
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Masanet-Llodra, M.J. Environmental Management Accounting: A Case Study Research on Innovative Strategy. J Bus Ethics 68 , 393–408 (2006). https://doi.org/10.1007/s10551-006-9029-1
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Received : 21 December 2004
Accepted : 16 February 2006
Published : 18 October 2006
Issue Date : November 2006
DOI : https://doi.org/10.1007/s10551-006-9029-1
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companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by. the accounting information system in the environ mental management systems of the companies in the sector. Our case study research reveals the elaboration.
Springer 2006 Journal of Business Ethics (2006) 68:393-408 DOI 10.1007/s10551-006-9029-1 Environmental Management Accounting: A Case Study Research on Innovative Strategy Maria J. Masanet-Llodra ABSTRACT. The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector.
Environmental Management Accounting: A Case Study Research on Innovative Strategy. February 2006. Journal of Business Ethics 68 (4):393-408. DOI: 10.1007/s10551-006-9029-1. Source. RePEc. Authors ...
The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that ...
Environmental Management Accounting: A Case Study Research on Innovative Strategy Maria J. Masanet-Llodra ABSTRACT. The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector.
Maria Masanet-Llodra, 2006. "Environmental Management Accounting: A Case Study Research on Innovative Strategy," Journal of Business Ethics, Springer, vol. 68(4), pages ... "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23 ...
Environmental Management Accounting: A Case Study Research on Innovative Strategy. Maria Masanet-Llodra () . Journal of Business Ethics, 2006, vol. 68, issue 4, 393-408 . Abstract: The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an ...
Environmental Management Accounting: A Case Study Research on Innovative Strategy Environmental Management Accounting: A Case Study Research on Innovative Strategy Masanet-Llodra, Maria 2006-10-18 00:00:00 The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. . This study is conceived as an improvement on a previous ...
Findings. The analysis suggests that EMA use has a positive association with process innovation, but not with product innovation. It also finds that the effect of strategy on innovation was driven by the level of commitment to research and development. However, no statistically significant relationship between strategy and EMA use was found.
Diffusion of innovation theory provides a foundation for understanding the dynamics of environmental management accounting implementation. Based on five case studies of businesses in Indonesia, the Philippines and Vietnam characteristics of environmental management accounting innovations and temporal path of development are explored.
The objective of the study is to analyse the role of environmental management accounting (EMA) and the innovation of products and processes in reducing energy and water consumption. To carry out the study, data from PINTEC2017 on innovation activities from 55 sectors in Brazil from 2015 to 2017 were analysed. The hypotheses were tested with the application of structural equation modelling ...
When Burritt et al. published their comprehensive framework in 2002 it represented a shift in environmental management accounting (EMA) research and became a catalyst for further study (e.g., see Ferreira et al. 2010; Christ and Burritt 2013; Blanco-Zaitegi et al. 2022).It has been 20 years since this influential article and to date nobody has considered what the framework has achieved and how ...
The need for Environmental Management Accounting (EMA) can be associated with the major problems of environmental degradation that lead to other concerns, such as legitimacy and competitive issues. EMA is seen as a management accounting innovation whose consequence is a boost to corporate performance.
Purpose - Increased awareness regarding environmental issues has encouraged organisations to use environmental management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation. There is, however, little evidence to consubstantiate this claim and thus this paper aims to investigate the issue. It also seeks to examine the role of strategy ...
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.,This is the first study to provide cross-sectional evidence on the relationship between the application of EMA tools ...
Environmental Management Accounting: A Case Study Research on Innovative Strategy. The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where ...
Purpose This study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship ...
Abstract The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected.
Accounting for Organizational Employment Impact. by David Freiberg, Katie Panella, George Serafeim, and T. Robert Zochowski. Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper's methodology and analysis of Intel, Apple, Costco, and Merck shows the ...
It also finds that the effect of strategy on innovation was driven by the level of commitment to research and development. ... The small sample size is the most important limitation of this study and affected the statistical power of the analysis conducted. ... Environmental management accounting and innovation. T2 - An exploratory analysis. AU ...
Downloadable (with restrictions)! Purpose - Increased awareness regarding environmental issues has encouraged organisations to use environmental management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation. There is, however, little evidence to consubstantiate this claim and thus this paper aims to investigate the issue.
Innovative Pathways to Sustainability: Case Studies in Environmental Conservation and Resource Management" presents an insightful exploration into pioneering approaches aimed at fostering ...
Environmental Management Accounting: A Case Study Research on Innovative Strategy Maria J. Masanet-Llodra ABSTRACT. The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis ...
The environmental accounting strategy includes: Environmental prevention costs, environmental detection costs are costs incurred as a result of activities carried out to identify that products, processes and other activities within the company have been comply with applicable environmental standards, both from government and management policies ...
Book a Demo. Innovative Environmental Management Models: Case Studies and Applications. 0 min read. April 18, 2024. Related Resources. Indonesia Cyber Education Institute case study: Supporting students in building in-demand skills. By 2025, digitalization is poised to inject $150 billion into Indonesia's economy and create 3.7 million jobs.