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Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption

Author

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  • Badar Latif

    (Department of Accounting and Finance, Faculty of Economics and Management, University Putra Malaysia, Serdang 43400, Malaysia)

  • Zeeshan Mahmood

    (Department of Commerce, Bahauddin Zakariya University, Multan 60800, Pakistan)

  • Ong Tze San

    (Department of Accounting and Finance, Faculty of Economics and Management, University Putra Malaysia, Serdang 43400, Malaysia)

  • Ridzwana Mohd Said

    (Department of Accounting and Finance, Faculty of Economics and Management, University Putra Malaysia, Serdang 43400, Malaysia)

  • Allah Bakhsh

    (Department of Commerce, Bahauddin Zakariya University, Multan 60800, Pakistan)

Abstract

This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the drivers of EMA adoption in Pakistan. Data were collected from the manufacturing sector in Pakistan through a questionnaire-based survey. The study concludes that coercive, normative and mimetic pressures have a significant and positive impact on the adoption of EMA.

Suggested Citation

  • Badar Latif & Zeeshan Mahmood & Ong Tze San & Ridzwana Mohd Said & Allah Bakhsh, 2020. "Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption," Sustainability, MDPI, vol. 12(11), pages 1-14, June.
    • Handle: RePEc:gam:jsusta:v:12:y:2020:i:11:p:4506-:d:366308
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    References listed on IDEAS

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