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Tackling the integration challenge between environmental strategy and environmental management accounting

Author

Listed:
  • Nuwan Gunarathne
  • Ki-Hoon Lee
  • Pubudu K. Hitigala Kaluarachchilage

Abstract

Purpose - The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges between these two factors still persist at the firm level. This paper seeks to adopt the contingency theory perspective to examine how EMA implementation varies across organizations with different intensity levels of environmental management strategy implementation (i.e. environmental management maturity, EMM). Design/methodology/approach - The paper uses a web-based survey, designed and administered to public listed companies and members of three industry chambers in Sri Lanka. Findings - This study finds that EMA implementation is significantly different among organizations at varying EMM stages. Further, it is observed that organizations at higher stages of EMM use significantly greater domain-based EMA tools and EMA for functional purposes. Therefore, the results show that when organizations progress from reactive to proactive environmental strategies, the EMA evolves to encapsulate and diversify to deal with more-sophisticated environmental management activities. Originality/value - This is the first study to provide cross-sectional evidence on the relationship between the application of EMA tools and functional uses and the intensity of the environmental strategy pursuance (or EMM). It also proposes a multi-item comprehensive measurement tool for EMA implementation.

Suggested Citation

  • Nuwan Gunarathne & Ki-Hoon Lee & Pubudu K. Hitigala Kaluarachchilage, 2022. "Tackling the integration challenge between environmental strategy and environmental management accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 36(1), pages 63-95, February.
    • Handle: RePEc:eme:aaajpp:aaaj-03-2020-4452
    DOI: 10.1108/AAAJ-03-2020-4452
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    Citations

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    Cited by:

    1. Sara Majid & Xin Zhang & Muhammad Bilawal Khaskheli & Feng Hong & Patricia Jie Hung King & Imran Haider Shamsi, 2023. "Eco-Efficiency, Environmental and Sustainable Innovation in Recycling Energy and Their Effect on Business Performance: Evidence from European SMEs," Sustainability, MDPI, vol. 15(12), pages 1-30, June.
    2. Xiaocui Li & Nengmin Wang & Bin Jiang & Tao Jia, 2023. "Institutional pressures and proactive environmental strategy: The mediating effect of top managerial environment attitude and the moderating effect of new media pressure," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 6106-6123, December.
    3. Shuochen Wei & Lifang Wang & Wenbo Jiang & Liwei Feng & Taiwen Feng, 2023. "How eco‐control systems enhance carbon performance via low‐carbon supply chain collaboration? The moderating role of organizational unlearning," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2536-2554, September.

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