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

Dayana Jalaludin · Maliah Sulaiman · Nik Nazli Nik Ahmad

106 citations0/0 files storedSocial Responsibility Journal

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Accounting and Financial Management Accounting and Organizational Management Corporate Social Responsibility Reporting

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.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1994Research Design: Qualitative, Quantitative, and Mixed Methods Approaches 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1983Institutional Sources of Change in the Formal Structure of Organizations: The Diffusion of Civil Service Reform, 1880-1935 1987Institutional Theories of Organization 1998Practical Strategies for Combining Qualitative and Quantitative Methods: Applications to Health Research 2000An institutional perspective on performance measurement and management in the ‘new public sector’

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