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This paper aims to explore the extent to which Chinese businesses are ready for Environmental Management Accounting (EMA) development as a means to help address ongoing tensions between economic growth and environmental degradation.

Case studies were conducted in three large manufacturing companies in the Central China region. Data gathering included 34 interviews with managers at different levels and departments in these companies.

Through the institutional lens of EMA development, it was found that coercive and cognitive institutions have helped build the potential for EMA development. Coercive institutions encouraging corporate EMA development are manifested through increasing regulatory pressure for environmental management and reporting and increasing pressure for compliance under certified environmental management systems. Cognitive pressures are mainly from the perceived need for cognition by international supply chain alliances. Results also revealed that normative institutions serve to reduce the positive impacts of coercive and cognitive institutions on EMA development.

Findings imply that managers in heavy manufacturing companies are generally willing to change and prepare for EMA development under perceived high regulatory, economic, environmental and international pressures. However, the readiness of managers to embrace EMA depends on how soon concerns about regulatory inconsistency at local levels and low environmental awareness among employees can be resolved.

This is the first study of EMA in the largest developing country. It enhances the understanding of environmental activities in business and identifies issues associated with the development of EMA in Chinese industries.

This paper's aim is to study multi‐perspective strategic goal setting and performance reporting systems and investigate: if the strength of the alignment of the goals and performance measures is associated with organisational performance and if performance reporting emphasis (PRE) is associated with performance.

Structured interviews with CEOs of 50 Australian companies with sales greater than $100 million per annum were conducted.

The research identified 11 dimensions of PRE and 13 dimensions of organisational performance. The strength of the alignment of the strategic goals and the performance reporting measures was positively associated with organisational performance. PRE was positively associated with organisational performance. The alignment finding was the stronger of the two.

The research identified several dimensions of performance reporting that organisations might consider using in their performance reporting systems. The findings suggest organisations should closely align their strategic goals with their performance reporting measures. Further, if an organisation wishes to achieve high performance on a particular dimension, it should be given some emphasis in their performance reporting system.

The purpose of this paper is to identify the development and implementation of Environmental Management Accounting (EMA) and environmental management at the level of a firm in the hotel sector in Sri Lanka.

Case study method was used in the study. The primary data were collected through semi-structured interviews supported by observations of various facility centers (on-site assessment). Accounting records such as the Green Book, daily and monthly material and energy records, online resources and various other documents were content analyzed as sources of secondary data.

The study observed that the hotel had reinvigorated some of its environmental management and EMA practices in an urgent, cost-saving bid when faced with a financial crisis. Having realized their cost-saving potential and strategic benefits, the management developed these selective practices over time into comprehensive practices that are integrated into the daily management process supported by all stakeholders. The development stages of EMA reflect how the hotel moved from a survival phase to an integration phase.

The paper attempts to apply an integrated eco-control approach in an emerging South Asian country, Sri Lanka. Because eco-control of EMA is a new approach in developing countries, this paper provides important insights into the development of eco-control and EMA.

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary slack. The results suggest that budgetary slack is (lowest) highest when accountability pressure is (present) absent under a private information situation. The results further reveal that accountability pressure is positively associated with subordinates' perceived levels of honesty, which in turn is negatively associated with budgetary slack creation. The findings of this paper have important theoretical and practical implications for budgetary control systems design.

Market segmentation is a firmly established marketing concept and an important resource allocation tool. In consumer markets, benefit segmentation has become one of the most widely used bases. Buyer problems could be a useful basis for market segmentation in certain situations. The emphasis is placed on the application of problem analysis to issues of building perceived and actual quality and competitive advantages. The “problem analysis” approach is described and literature‐based support presented for adding problems to the list of segmentation bases. An example of problem analysis and its application to segmentation is provided. Problem segmentation is a response to the recognition in marketing literature that the consumer is basically a problem solver. A problem perspective provides a direct contribution to current managerial strategy needs concerned with product/service quality and the development of substantive competitive positions. It may often identify issues of greater relevance to consumer decision making than those provided by a benefit assessment.

Although much has been written in Australia about the need to adopt integrated physical distribution management systems, little has been said about the approach firms should use in implementing such systems. The present paper used a structured problem‐solving process to show how solutions can be generated, evaluated and implemented. The paper argues that implementation problems in the physical distribution area can be overcome by a proper consideration of resource availability and option acceptability during the evaluation stage of the problem solving process, and by the preparation of action plans.