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Article
Publication date: 9 April 2018

Edward Nartey

Carbon management accounting (CMA) is one part of sustainability accounting designed to provide information for the management of carbon dioxide (CO2) releases. Adopting…

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.

Details

Meditari Accountancy Research, vol. 26 no. 1
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 6 February 2019

Mercedes Luque-Vílchez, Enrique Mesa-Pérez, Javier Husillos and Carlos Larrinaga

The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of…

Abstract

Purpose

The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers´ personal values on environmental disclosure quality is analyzed and the extent to which the influence of those values is mediated by the practices associated with the environmental organizational structure of the company.

Design/methodology/approach

The authors use a partial least squares structural equation model to analyze the relationship between the quality of the environmental information disclosed by 137 environmentally sensitive Spanish firms, their level of commitment towards the environment and the personal values of the directors in charge of those reports.

Findings

A central finding of this work is that a positive relationship between the pro-environmental managers’ personal values and environmental disclosure quality is fully mediated by the environmental organizational structures of their companies.

Practical implications

A better understanding of the relationship between the personal values of managers and corporate environmental reporting quality will contribute to the design of policies that can enhance firm transparency and accountability, for example, by educating future managers in sustainability values.

Social implications

Light is cast on the mechanisms that can enhance corporate transparency and accountability in relation to environmental matters.

Originality/value

In this paper, a quantitative study of the internal driving forces of environmental disclosure is conducted, an aspect that has often been ignored in the literature on quantitative voluntary social reporting. The merit of this approach is its contribution to the literature through the analysis of the reasons why powerful actors within firms could (or could not) develop corporate social reporting practices.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 1
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 21 May 2018

Emilio Passetti, Lino Cinquini and Andrea Tenucci

The purpose of this paper is to investigate to what extent the implementation of internal environmental management and voluntary environmental information is related to…

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Abstract

Purpose

The purpose of this paper is to investigate to what extent the implementation of internal environmental management and voluntary environmental information is related to organisational change.

Design/methodology/approach

Organisational change literature provided a framework for the analysis of the materials which were collected through a mixed method. Data on internal environmental management were collected through a survey, while a quality disclosure index was used to assess the quality of the environmental voluntary disclosure. Interviews were used to enhance the quantitative results interpreted according to the four pathways proposed by Tilt (2006) and characterised by several levels of internal environmental management and voluntary disclosure.

Findings

The results indicated that companies implement more internal activities than external disclosure. Environmental planning and operational practices were the most important changes carried out. When environmental management accounting and environmental disclosure were also implemented, environmental aspects were more integrated within companies, thus revealing that a more structured integration of sustainability aspects within organisational values had taken place. The results underline the importance of primarily establishing a set of internal changes, driven by environmental planning, to promote organisational change.

Research limitations/implications

The study presents a larger empirical analysis of the organisational change pathways followed by companies, showing similarities and differences among the four pathways. The results underline the importance of both dimensions for studying organisational changes. The framework of Tilt has been enriched, considering a more precise explanation of the internal aspects and adding the concept of the quality of disclosure as proxy to assess organisational change.

Originality/value

Organisational change is investigated through an extensive analysis of internal and external aspects and collecting quantitative and qualitative evidence. The analysis complements previous sustainability accounting literature focussed on the analysis of internal environmental management and external disclosure.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 December 1997

Aysegul Özsomer, Roger J. Calantone and Anthony Di Bonetto

Innovative firms are generally more successful in both industrial and consumer markets. However, factors that make firms innovative are often elusive and complex. Looks at…

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5495

Abstract

Innovative firms are generally more successful in both industrial and consumer markets. However, factors that make firms innovative are often elusive and complex. Looks at how strategic posture, organization structure, environmental hostility and uncertainty interact and how each factor contributes to an explanation of firm innovativeness. Suggests that strategic posture is a major factor determining the innovativeness of firms while organization structure mediates the effects of strategic posture, uncertainty, and hostility. Hence, for managers striving to make their firms more innovative, a prerequisite is to adopt a proactive strategic posture which gradually leads to a flexible organizations structure ‐ the two factors that have a direct effect in making firms more innovative.

Details

Journal of Business & Industrial Marketing, vol. 12 no. 6
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 13 May 2021

Javad Feizabadi, David Gligor and Somayeh Alibakhshi

Drawing on configuration theory and adopting a holistic perspective, the authors aim to explore strategic supply chain elements' interaction with internal and external…

Abstract

Purpose

Drawing on configuration theory and adopting a holistic perspective, the authors aim to explore strategic supply chain elements' interaction with internal and external contextual conditions. Specifically, they evaluate multivariate co-alignment of supply chain's capabilities (agility, adaptability, alignment), adhocracy organizational structure and environmental uncertainty (dynamism, munificence and complexity) that lead to superior performance outcomes (supply chain cycle time, financial performance, market performance).

Design/methodology/approach

A survey research design is adopted to collect primary and secondary data from 182 international firms. Cluster analysis and profile deviation techniques are employed first to derive a taxonomy of strategic supply chains and then examine multivariate co-alignment.

Findings

The analysis reveals that four groups of triple-A supply chains could emerge. It is found that strategic supply chains exhibit a flexible/organic/fluid organizational structure and a high level of triple-As in their processes. These supply chains perform superior to a higher level of environmental complexity, munificence and dynamism.

Practical implications

This study's results provide insights for practitioners by informing their investment decisions for developing strategic supply chains. Specifically, this research highlights the contextuality of triple-A supply chains and offers best practices to capitalize on strategic supply chains.

Originality/value

Executives in organizations require a holistic understanding of various elements to ensure that the organizational system as a whole performs effectively. This research offers insights into the interdependencies of triple-A supply chains with other organizational and external environmental elements. Noteworthy implications for scholarship in operations/supply chain management and supply chain practitioners are presented.

Details

The International Journal of Logistics Management, vol. 32 no. 4
Type: Research Article
ISSN: 0957-4093

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Article
Publication date: 3 August 2021

Laura Rodríguez-Rebés, Julio Navío-Marco and Raquel Ibar-Alonso

This research focuses on establishing relationships between eco-innovation and organisational innovation and innovation in general to characterise organisational

Abstract

Purpose

This research focuses on establishing relationships between eco-innovation and organisational innovation and innovation in general to characterise organisational eco-innovation in European Union companies. We also aim to investigate the forms of innovations that eco-innovative companies use as well as the factors or determinants of eco-innovation in the corporate environment that impel the use of organisational innovation.

Design/methodology/approach

We use the estimation of different binary logistic regression models with maximum likelihood applied to a sample obtained from the Eurostat's Community Innovation Survey 2014 database as a starting point.

Findings

The results suggest that the type of organisational innovation most closely related to eco-innovation is found in work responsibility and decision-making methods. Some less frequently studied significant factors are highlighted, such as training or aspects related to intellectual capital and knowledge management, since significant indications of the importance and acquisition of existing know-how have appeared, in contrast to internal knowledge generation.

Originality/value

The study seeks to observe what specific quantitative drivers (external or internal) are used for organisational eco-innovation, as a specific subtype of eco-innovation. This can improve our understanding of the ways in which organisational innovation can be used by corporations to provide environmental benefits. The academic literature provides information on the drivers and determinants for both organisational innovation and eco-innovation separately, but we believe this article offers a new approach by looking at the specific eco-innovation drivers achieved through organisational innovation.

Details

Journal of Intellectual Capital, vol. 22 no. 5
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 4 February 2020

Nicolas Roos and Edeltraud Guenther

As social institutions, higher education institutions (HEIs) play a key role in the distribution of knowledge and skills for sustainable development and societal structures

Abstract

Purpose

As social institutions, higher education institutions (HEIs) play a key role in the distribution of knowledge and skills for sustainable development and societal structures. To fulfill this task, the institutionalization of sustainability within the organization’s structures is essential. The purpose of this paper is to provide an overview of the status quo of environmental management performance (EMP) in HEIs and conclusions for the application of management control systems.

Design/methodology/approach

Within a systematic literature review, 56 international publications were analyzed along a qualitative thematic content analysis. The coding followed the dimensions of EMP by Trumpp et al.

Findings

Structuring environmental sustainability efforts along the concept of EMP reveals a major weakness in environmental sustainability management of HEIs. Therefore, the study proposes a model for a processual integration of steering mechanisms for management bodies to systemize appropriate efforts to gain excellence in operations.

Originality/value

By applying the concept of EMP by Trumpp et al., this systematic review provides an overview of the status quo of environmental management performance at HEIs and proposes a model for the implementation of advanced top-down steering striving a whole institution approach.

Details

International Journal of Sustainability in Higher Education, vol. 21 no. 1
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 1 August 2005

Nelson Oly Ndubisi and Nnaemeka C. Chukwunonso

Environmentalists, researchers, policy makers, governments, and the general public have frequently expressed the concern for the depleting state of the environment. As a…

Abstract

Purpose

Environmentalists, researchers, policy makers, governments, and the general public have frequently expressed the concern for the depleting state of the environment. As a panacea, many governments have called on organizations and individuals to pay greater interest in landscaping and embark on landscaping projects through planting trees, shrubs, flowers, and grasses in their immediate and distant environments. Through landscaping, the greenery, beauty, and scenic architecture of a place are preserved. This research, therefore, aims to evaluate landscaping adoption and adoption determinants by Malaysian and Nigerian organizations.

Design/methodology/approach

Based on the theory of organizational buying behavior and the innovation diffusion theory, a list of potential facilitators of landscaping adoption was derived and used as the basis for collecting data from the organizations. These data were factor analyzed to determine the key dimensions of facilitators for landscaping adoption. On the basis of the resulting dimensions, discriminant analysis was conducted to identify the factors that are sufficient in discriminating between the organizations that have adopted landscaping (adopters) and those that have not done so (non‐adopters).

Findings

The results show that organizational factors such as environmental sensitivity of the firm, organization's size, organization's people, and cost implication, as well as innovation characteristics, namely relative advantage, compatibility, and complexity, are significantly sufficient for discriminating between adopters and non‐adopters. An organization's structure and divisibility are not significant determinants.

Practical implications

The finding of this research is beneficial in designing strategies for the protection and enhancement of the greenery and beauty of the environment, and for overall environmental management.

Originality/value

The outcome of this research provides valuable pioneer information on factors that discriminate between organizational adopters and non‐adopters of landscaping in Malaysia and Nigeria that can be used to enhance landscaping diffusion and overall environmental management.

Details

Management of Environmental Quality: An International Journal, vol. 16 no. 4
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 29 June 2010

M.K. Nandakumar, Abby Ghobadian and Nicholas O'Regan

This study aims to examine the moderating effects of external environment and organisational structure in the relationship between business‐level strategy and…

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21281

Abstract

Purpose

This study aims to examine the moderating effects of external environment and organisational structure in the relationship between business‐level strategy and organisational performance.

Design/methodology/approach

The focus of the study is on manufacturing firms in the UK belonging to the electrical and mechanical engineering sectors, and respondents were CEOs. Both objective and subjective measures were used to assess performance. Non‐response bias was assessed statistically and appropriate measures taken to minimise the impact of common method variance (CMV).

Findings

The results indicate that environmental dynamism and hostility act as moderators in the relationship between business‐level strategy and relative competitive performance. In low‐hostility environments a cost‐leadership strategy and in high‐hostility environments a differentiation strategy lead to better performance compared with competitors. In highly dynamic environments a cost‐leadership strategy and in low dynamism environments a differentiation strategy are more helpful in improving financial performance. Organisational structure moderates the relationship of both the strategic types with ROS. However, in the case of ROA, the moderating effect of structure was found only in its relationship with cost‐leadership strategy. A mechanistic structure is helpful in improving the financial performance of organisations adopting either a cost‐leadership or a differentiation strategy.

Originality/value

Unlike many other empirical studies, the study makes an important contribution to the literature by examining the moderating effects of both environment and structure on the relationship between business‐level strategy and performance in a detailed manner, using moderated regression analysis.

Details

Management Decision, vol. 48 no. 6
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 15 November 2011

Yi‐Ying Chang, Mathew Hughes and Sabine Hotho

Prior studies have suggested that organizational and environmental antecedents are influential to the development of a balance dimension of innovation ambidexterity, which…

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5349

Abstract

Purpose

Prior studies have suggested that organizational and environmental antecedents are influential to the development of a balance dimension of innovation ambidexterity, which are proposed to be central to superior firm performance. However, little is known about how such antecedents affect the shaping of innovation ambidexterity in small to medium‐sized enterprises (SMEs) and how these innovations go on to shape firm performance. This paper aims to examine internal and external antecedents of SMEs' innovation ambidexterity outcomes.

Design/methodology/approach

The research used a survey method to investigate the 1,000 small‐and medium sized enterprises in Scotland. Firms were randomly selected from the FAME database. Of this sample, 265 firms (26.5 percent) responded to the survey.

Findings

The data analysis reveals that internal organizational structures in a highly dynamic environment stimulate the appearance of innovation ambidexterity. Moreover, it is found that the relationship between organizational and environmental forces and firm performance is partially mediated by a balance dimension of innovation ambidexterity.

Practical implications

The results show how dangerous the lack of adequate research of these issues at the SME level is. By contrast to larger firms, the results show how internal organizational structures and external environmental conditions affect SMEs to pursue a balance dimension of innovation ambidexterity.

Originality/value

Prior studies have paid little attention to the effects of internal organizational structures and external environmental conditions on the appearance of a balance dimension of innovation ambidexterity within SMEs. This paper fills some of the gaps.

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