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

Dayana Jalaludin (Lecturer in the School of Management, Accounting Section, Universiti Sains Malaysia, Kuala Lumpur, West Malaysia)
Maliah Sulaiman (Professor of Accounting at the Kuliyyah of Economics and Management Sciences, International Islamic University Malaysia, Kuala Lumpur, West Malaysia)
Nik Nazli Nik Ahmad (Associate Professor of Accounting at the International Islamic University Malaysia, Kuala Lumpur, West Malaysia)

Social Responsibility Journal

ISSN: 1747-1117

Publication date: 4 October 2011

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

Citation

Jalaludin, D., Sulaiman, M. and Nazli Nik Ahmad, N. (2011), "Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective", Social Responsibility Journal, Vol. 7 No. 4, pp. 540-557. https://doi.org/10.1108/17471111111175128

Publisher

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Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited