Institutional pressures influencing environmental management accounting adoption by Malaysian local governments
Purpose: Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs ha...
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Emerald Publishing
2022
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Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85111128368&doi=10.1108%2fJAOC-11-2020-0183&partnerID=40&md5=889044573f458452b80aa3fde84b7e16 |
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2-s2.0-85111128368 Che Ku Kassim C.K.H.; Adnan N.L.; Ali R. Institutional pressures influencing environmental management accounting adoption by Malaysian local governments 2022 Journal of Accounting and Organizational Change 18 3 10.1108/JAOC-11-2020-0183 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85111128368&doi=10.1108%2fJAOC-11-2020-0183&partnerID=40&md5=889044573f458452b80aa3fde84b7e16 Purpose: Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Design/methodology/approach: Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. Findings: The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. Research limitations/implications: The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Originality/value: Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective. © 2021, Emerald Publishing Limited. Emerald Publishing 18325912 English Article |
author |
Che Ku Kassim C.K.H.; Adnan N.L.; Ali R. |
spellingShingle |
Che Ku Kassim C.K.H.; Adnan N.L.; Ali R. Institutional pressures influencing environmental management accounting adoption by Malaysian local governments |
author_facet |
Che Ku Kassim C.K.H.; Adnan N.L.; Ali R. |
author_sort |
Che Ku Kassim C.K.H.; Adnan N.L.; Ali R. |
title |
Institutional pressures influencing environmental management accounting adoption by Malaysian local governments |
title_short |
Institutional pressures influencing environmental management accounting adoption by Malaysian local governments |
title_full |
Institutional pressures influencing environmental management accounting adoption by Malaysian local governments |
title_fullStr |
Institutional pressures influencing environmental management accounting adoption by Malaysian local governments |
title_full_unstemmed |
Institutional pressures influencing environmental management accounting adoption by Malaysian local governments |
title_sort |
Institutional pressures influencing environmental management accounting adoption by Malaysian local governments |
publishDate |
2022 |
container_title |
Journal of Accounting and Organizational Change |
container_volume |
18 |
container_issue |
3 |
doi_str_mv |
10.1108/JAOC-11-2020-0183 |
url |
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85111128368&doi=10.1108%2fJAOC-11-2020-0183&partnerID=40&md5=889044573f458452b80aa3fde84b7e16 |
description |
Purpose: Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Design/methodology/approach: Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. Findings: The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. Research limitations/implications: The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Originality/value: Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective. © 2021, Emerald Publishing Limited. |
publisher |
Emerald Publishing |
issn |
18325912 |
language |
English |
format |
Article |
accesstype |
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record_format |
scopus |
collection |
Scopus |
_version_ |
1809677594692419584 |