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The influence of institutional isomorphism and organisational factors on environmental management accounting practices of listed Nigerian and South African firms
16 references·6 citing·51 second hop
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(2013)Prospect Theory: An Analysis of Decision under Risk (1979)Structural equation modeling in practice: A review and recommended two-step approach. (1988)Developing and Validating Trust Measures for e-Commerce: An Integrative Typology (2002)What We Know and Don’t Know About Corporate Social Responsibility (2012)The Relationship Between Organizational Structure and Organizational Control (1977)The roles of accounting in organizations and society (1980)The archeology of accounting systems (1987)Management control systems and strategy: A critical review (1997)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Corporate Social and Financial Performance: A Meta-Analysis (2003)
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 2002Introduction3,817 cited
  • 2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future3,233 cited
  • 1983Institutional Sources of Change in the Formal Structure of Organizations: The Diffusion of Civil Service Reform, 1880-19352,886 cited
  • 2007Stakeholder influence capacity and the variability of financial returns to corporate social responsibility2,056 cited
  • 2000MANAGERIAL INTERPRETATIONS AND ORGANIZATIONAL CONTEXT AS PREDICTORS OF CORPORATE CHOICE OF ENVIRONMENTAL STRATEGY.1,871 cited
  • 1980The contingency theory of management accounting: Achievement and prognosis1,133 cited
  • 2014Integrated Reporting: Insights, gaps and an agenda for future research863 cited
  • 2009The determinants of corporate sustainability performance691 cited
  • 2001Gaining from Green Management: Environmental Management Systems inside and outside the Factory540 cited
  • 2002Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools492 cited
  • 2016Integrated reporting: background, measurement issues, approaches and an agenda for future research402 cited
  • 2001Accounting for the Environment364 cited

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  • 2002Contingencies influencing the management accounting practices of Estonian manufacturing companies345 cited
  • 2006Management Accounting328 cited
  • 2003The use of Environmental Management Accounting (EMA) for identifying environmental costs317 cited
  • Cited by

    • 2023Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector42 cited
    • 2021Do innovation attributes really drive the diffusion of management accounting innovations? Examination of factors determining usage intensity of strategic management accounting35 cited
    • 2024Linking environmental management accounting to environmental performance: the role of top management support and institutional pressures29 cited
    • 2020Environmental management accounting and innovation in water and energy reduction26 cited
    • 2022Environmental Management Accounting (EMA) practices and plastic pollution control in selected food and beverage firms23 cited
    • 2021Impactos da pandemia de COVID-19 sobre o empreendedorismo digital nas instituições bancárias brasileiras: uma análise à luz das forças isomórficas15 cited