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21 – 30 of over 112000Stanislav Karapetrovic and Walter Willborn
Discusses quality and environmental management systems integration. Concepts of a system and a “system of systems” are addressed, followed by a description of different management…
Abstract
Discusses quality and environmental management systems integration. Concepts of a system and a “system of systems” are addressed, followed by a description of different management systems, and their interrelations and integration. Subsequently, strategies for integration of the quality system based on the ISO 9001 standard and the ISO 14001 environmental management system are presented. The harmonization of related audit sub‐systems, namely ISO 10011 and ISO 14010/11/12 is also addressed. Finally, a discussion on the development of a generic performance management system is provided.
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John Dinwoodie, Sarah Tuck and Harriet Knowles
This chapter presents a framework which is accessible to port authorities to assess the potential environmental impact of maritime operations. Pursuant on globalisation, increased…
Abstract
This chapter presents a framework which is accessible to port authorities to assess the potential environmental impact of maritime operations. Pursuant on globalisation, increased numbers of ship movements have generated more frequent routine maritime operations in ports but few formal approaches exist for assessing their environmental impact, which potentially could be significant. In a novel framing of environmental assessment a business process modelling technique is deployed in a systems approach which highlights inputs, service processes and outputs. In an initial focus, primary processes at strategic level are defined which affect the environmental assessment of present and future operations and their potential impacts. Later, tactical service processes define the integrity of processes that guarantee service level and quality. Finally, outputs are defined by operational processes. The contribution of applying the systems approach to plan more sustainable maritime operations is assessed in a case study of Falmouth Harbour Commissioners (FHC) which regulates much of Falmouth Harbour and hosts the UK's largest offshore marine bunkering operation. Following EU designation of a North Sea Sulfur Oxide Emissions Control Areas (SECA) Falmouth recently recorded a significant rise in the number of vessels calling, and volume of fuel sold as more passing vessels take onboard low-sulfur fuel. The systems approach which empowers FHC to mitigate potential risks and assess development proposals proactively is easily transferable to other ports.
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Giovanni Battista Derchi, Michael Burkert and Daniel Oyon
Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers…
Abstract
Purpose
Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers and researchers are promoting environmental management accounting (EMA) systems mechanisms as a means to incorporate the full spectrum of ecological data into day-to-day business decisions and foster green management execution. However implementation remains a challenge and many of the difficulties are associated with conceptual and practical problems in integrating ‘green’ information and providing guidance on effective implementation. In this context academics might investigate on further explanations on how to achieve excellence in both environmental and financial performance. Hence this chapter substantiates the need for more theoretical and empirical studies on EMA practices and proposes avenues for future research.
Approach
We review the growing body of EMA research to inform the reader of what has been studied to date and indicate the necessity for further investigation. In addition, we suggest areas for future research.
Findings
Our synthesis highlights the relevant aspects of EMA examined in prior studies. The review reveals unexplored facets that need to be investigated to complement existing knowledge. In particular researchers might explore the concept of environmental performance and the application of different forms of EMA within organizations. Moreover academics have the opportunity to further examine the role of EMA mechanisms in companies that do not pursue environmental results for economic benefits.
Value
The chapter sheds some light on EMA literature and emphasizes the opportunities that new theoretical developments and appropriate research designs offer in the investigation of the remaining gaps in the literature.
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Marc J. Epstein and Priscilla S. Wisner
Using data from 236 Mexican manufacturing facilities, we examine the relationship between management control systems and structures and environmental compliance and we test the…
Abstract
Using data from 236 Mexican manufacturing facilities, we examine the relationship between management control systems and structures and environmental compliance and we test the applicability of management control theory in Mexican industry. We report that success in compliance with environmental regulations is significantly associated with degree of management commitment, planning, belief systems, measurement systems, and rewards. This study contributes to the management control literature by empirically testing the efficacy of management control systems and structures in Mexican industry. It contributes evidence about the implementation of environmental strategies in organizations. Finally, by focusing our analysis on Mexican companies, it gives us a rare view of management control and strategy implementation in a developing economy.
Sanjaya C. Kuruppu, Markus J. Milne and Carol A. Tilt
This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term…
Abstract
Purpose
This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term strategic decision-making.
Design/methodology/approach
An in-depth case study of a large multinational organisation undertaking several rounds of sustainability reporting is presented. Data collection was extensive including 26 semi-structured interviews with a range of employees from senior management to facility employees, access to confidential reports and internal documents and attendance of company meetings, including an external stakeholder engagement meeting and the attendance of the company’s annual environmental meeting. A descriptive, analytical and explanatory analysis is performed on the case context (Pfister et al., 2022).
Findings
Simon’s (1995) levers of control framework structures our discussion. The case company has sophisticated and formalised diagnostic controls and strong belief and boundary systems. Conventional management controls and SCSs are used in short-term operational decision-making, although differences between financial imperatives and other aspects such as environmental concerns are difficult to reconcile. SCSs also provided information to justify company actions in short-term decisions that impacted stakeholders. However, SCSs played a very limited role in the long-term strategic decision. Tensions between social, environmental and economic factors are more reconcilable in the long-term strategic decision, where holistic risks and opportunities need to be fully identified. External reporting is seen in a “constraining” light (Tessier and Otley, 2012), and intentionally de-coupled from SCSs.
Originality/value
This paper responds to recent calls for rich, holistic and contextually-grounded perspectives of sustainability processes at an extractives company. The study provides novel insight into how SCSs are used (or not used) in short-term or long-term decision-making and external reporting. The paper illustrates how a large company is responding to sustainability pressures within the unique contextual setting of New Zealand. The study outlines the imitations of existing practice and provides implications for how sustainability-based internal controls can be better embedded into organisations.
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Aapo Länsiluoto and Marko Järvenpää
The purpose of this paper is to investigate how different actors influenced the implementation of an environmental management system (EMS) and a performance measurement system…
Abstract
Purpose
The purpose of this paper is to investigate how different actors influenced the implementation of an environmental management system (EMS) and a performance measurement system (PMS) in a case company when the systems are eventually integrated. Another purpose is to illustrate how the frameworks of Gibson and Earley and Lovaglia et al. can be utilized to investigate the implementation of different management systems in practice.
Design/methodology/approach
This paper is an interpretative case study, which utilizes qualitative methods such as semi‐structured interviews and internal documents.
Findings
The results indicate the importance of maintaining a separation between the power and status of an actor in EMS and PMS implementation processes, and the ways in which the power and status of actors in the EMS and PMS implementation differed. The status and role of an actor can change although the power may be static during the implementation of different management systems. Therefore, the paper confirms the classification of Lovaglia et al. and proposes that their classification should be added to the framework of Gibson and Earley.
Originality/value
Earlier accounting studies using the institutional theory framework of Burns and Scapens did not specifically investigate the role of actors, or their power and status in implementing two different management systems. The collective action frameworks of Gibson and Earley and Lovaglia et al. have not been practically utilized before in EMS and PMS studies. Furthermore, EMS and PMS integration studies have usually been normative without empirical case data.
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Sarah Yang Spencer, Carol Adams and Prem W.S. Yapa
This paper aims to examine the antecedent factor, top management's commitment to environmental sustainability, for the adoption of a sophisticated internal environmental…
Abstract
Purpose
This paper aims to examine the antecedent factor, top management's commitment to environmental sustainability, for the adoption of a sophisticated internal environmental information system; measured by the broad‐scope, timeliness, aggregation and integration of such information. The paper also seeks to examine whether the availability of such a system would lead to improved environmental performance.
Design/methodology/approach
The paper investigates responses from a survey of Chief Financial Officers or chief management accountants in the top 200 listed companies in Australia. It uses linear regression analysis based on a multiple‐mediator model with percentile‐based bootstrap, bias‐corrected (BC) and bias‐corrected and accelerated (BCa) bootstrap confidence intervals to identify significant mediators.
Findings
It was found in this study that top management commitment to environmental sustainability was associated with the adoption of a sophisticated internal environmental information system. Further, the availability of aggregated environmental information was found to mediate the relationship between top management commitment to environmental sustainability and environmental performance. However, there was no significant relationship to other mediating variables.
Research limitations/implications
Limitations relate to the collinearity of mediators which make it difficult to identify the impact of specific mediators in a multi‐mediator model. The implications are that other methods may provide further value, but these may need to be based on either different data or larger samples.
Practical implications
The findings point to the importance of aggregated environmental accounting information to organisations aiming to improve their environmental performance.
Originality/value
The study contributes to the corporate environmental accounting literature by empirically linking the top management commitment to environmental sustainability and to environmental performance through the adoption of accounting information provisions. The results of this study also provide guidance to practitioners about how to ensure their commitment to environmental sustainability will be translated to environmental performance and to some extent provide some answer to whether countries such as Australia should implement Emission Trading Scheme (ETS) to account for carbon costs.
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Peter G. Rötzel, Alexander Stehle, Burkhard Pedell and Katrin Hummel
This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance.
Abstract
Purpose
This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance.
Design/methodology/approach
Based on survey data from 218 firms, the authors test a structural equation model.
Findings
The results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration between regular and environmental management control systems significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role.
Research limitations/implications
The typical shortcomings of survey-based research apply to this study.
Originality/value
While previous research focuses primarily on environmental performance at the organizational level, this study addresses individual managerial performance with regard to environmental outcomes. In addition, the authors investigate how the level of integration between regular and environmental management control systems influences the relationship between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems.
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Carbon management accounting (CMA) is one part of sustainability accounting designed to provide information for the management of carbon dioxide (CO2) releases. Adopting the…
Abstract
Purpose
Carbon management accounting (CMA) is one part of sustainability accounting designed to provide information for the management of carbon dioxide (CO2) releases. Adopting the contingency framework, this paper aims to examine the contextual antecedents that influence CMA adoption in Ghanaian firms.
Design/methodology/approach
The paper tests seven contextual dimensions, namely, strategy, structure, size, environmental management system (EMS), decentralization, technology and perceived environmental uncertainty, on CMA adoption from a survey of 125 accountants.
Findings
Consistent with prior literature, organizational strategy, structure, environmental management accounting (EMA), firm size, technology and perceived environmental uncertainty were found to be positively associated with CMA adoption and hence support contingency theory. However, a relationship between decentralization and EMA adoption was not supported by the sample data. Also, the existence of CMA systems was found to be low in the sample firms, although more than half of the respondents have EMS.
Research limitations/implications
The study is limited to Ghana hence possible generalization of the results is limited. Further exploration of contingency-based research in other emerging economies would provide valuable insights on CMA adoption and practices to contribute to the CMA literature.
Practical implications
The findings suggest that although CMA adoption and practices is low in the sampled firms, both contextual and environmental factors play a vital role in the adoption of CMA in developing economies, as it pertains to the generic management accounting systems. Policies governing CMA practice should incorporate organizational contextual factors.
Originality/value
The paper presents preliminary empirical evidence on the state of adoption and practice of CMA from an emerging economy perspective, an area which lacks empirical investigation both in the EMA and the carbon accounting domain. It draws considerable novelty on the basis that despite the growing interest in climate change-based research empirical works on CO2 emissions conducted exclusively from management accounting perspective, and in developing economies in particular, have been scant. The paper extends the contingency theory framework from conventional practices to the EMA field.
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Stanislav Karapetrovic and Walter Willborn
Trends in modern management point toward composite and comprehensive management systems that provide for competitive performance in the global economy. Management system audits…
Abstract
Trends in modern management point toward composite and comprehensive management systems that provide for competitive performance in the global economy. Management system audits are widely used to ensure compliance with planned arrangements and improvement of business performance. This paper addresses the harmonization and integration of audits of different management systems. The current international auditing standards for quality (ISO 10011) and environmental (ISO 14010/11/12) management are reviewed. A detailed comparison of the form, structure and content of these standards is provided. Subsequently, criteria for “best auditing practice” are illustrated. The possibilities of harmonizing audit standards, and integrating them with the current best audit practice are assessed. Integration on the basis of the systems approach is suggested. Finally, it is concluded that integrated audits and audit standards will emerge in the very near future.
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