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Organizational Culture and Environmental Activity Management

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  • Kevin Baird
  • Sophia Su
  • Amy Tung

Abstract

This study uses the mail survey approach to examine the association between four of the Organizational Culture Profile dimensions of O'Reilly et al. (1991) (teamwork, innovation, outcome orientation and attention to detail) and the adoption of environmental activity management (EAM). The findings indicate that three dimensions of organizational culture (teamwork, innovation and attention to detail) exhibit an association with specific dimensions of EAM. Specifically, teamwork is positively associated with the extent of use of environmental activity analysis, innovation is positively associated with the extent of use of both environmental activity cost analysis and environmental activity‐based costing (EABC) and attention to detail is positively associated with extent of use of EABC. The findings contribute to the contingency literature examining the factors influencing the adoption of environmental cost initiatives by providing managers with an insight into the organizational culture that is conducive to the implementation of EAM. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

Suggested Citation

  • Kevin Baird & Sophia Su & Amy Tung, 2018. "Organizational Culture and Environmental Activity Management," Business Strategy and the Environment, Wiley Blackwell, vol. 27(3), pages 403-414, March.
    • Handle: RePEc:bla:bstrat:v:27:y:2018:i:3:p:403-414
    DOI: 10.1002/bse.2006
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    2. Olufunke P. Adebayo & Rowland E. Worlu & Chinonye L. Moses & Olaleke O. Ogunnaike, 2020. "An Integrated Organisational Culture for Sustainable Environmental Performance in the Nigerian Context," Sustainability, MDPI, vol. 12(20), pages 1-15, October.
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    5. Svante Andersson & Göran Svensson & Francisco‐Jose Molina‐Castillo & Carmen Otero‐Neira & John Lindgren & Niklas P. E. Karlsson & Hélène Laurell, 2022. "Sustainable development—Direct and indirect effects between economic, social, and environmental dimensions in business practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1158-1172, September.
    6. Diego Ponte & Caterina Pesci, 2022. "Institutional logics and organizational change: the role of place and time," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 891-924, September.
    7. Hussain Bakhsh Magsi & Tze San Ong & Jo Ann Ho & Ahmad Fahmi Sheikh Hassan, 2018. "Organizational Culture and Environmental Performance," Sustainability, MDPI, vol. 10(8), pages 1-17, August.
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