Management information for ecologically—oriented decision–making. A case study of the introduction of co–generation in eleven spanish companies

The purpose of this case study was to provide a report on the motivations which have led Spanish managers in the Galician region to take a green pathway. Such decisional processes may reflect a change in corporate consciousness, or it might be just another corporate response to increased political visibility and possible government intervention (Rodgers, 1991, 1992, Rodgers and Gago, 2001) The study focuses on eleven Spanish companies who instead of purchasing energy decided to produce their own energy using a co–generation system. A case study approach was selected in order to interpret the information provided concerning the adoption of a co–generation corporate strategy (Parker, and Roffey, 1997). Accounting information systems are considered to be important in this process as they select, classify and arrange information to inform their communities. Their design and implementation highlight environmenta contingencies as they affect business entities’ ability to opeerate. The results of the cas study survey confirm that management benefit through cost savings and additional incomes. The article concludes by observing that the ecological implications of co–generation were not the primary motivation for adopting the ‘green’ innovation.