Cookies

We use cookies to ensure that we give you the best experience on our website. By continuing to browse this repository, you give consent for essential cookies to be used. You can read more about our Privacy and Cookie Policy.


Durham Research Online
You are in:

Institutional drivers of environmental management accounting adoption in public sector water organisations.

Ferdous, M. I. and Adams, C. and Boyce, G. (2019) 'Institutional drivers of environmental management accounting adoption in public sector water organisations.', Accounting, auditing and accountability journal., 32 (4). pp. 984-1012.

Abstract

Purpose: The purpose of this paper is to examine the influences on the adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on the concepts of reflexive isomorphism and institutional logics. Design/methodology/approach: The primary research involves case analysis of three companies in the Australian water supply industry, drawing on interviews, internal documents and publicly available documents, including annual reports. Findings: Two key drivers for the adoption and emergence of EMA are: the emergence of a government regulator in the form of the Essential Services Commission (ESC) and community expectations with regard to environmental performance and disclosure. The water organisations were found to be reflexively isomorphic, while seeking to align their commercial logic to “sustainability” and “ensuring community expectations” logics to the legitimate adoption of EMA. Originality/value: The paper contributes to the literature by providing case study evidence of the intentions and motivations of management in adopting EMA, and the nature of that adoption process over an extended period. Further, it provides empirical evidence of the applicability of reflexive isomorphism in the context of EMA and institutional logics.

Item Type:Article
Full text:(AM) Accepted Manuscript
First Live Deposit - 02 November 2018
Download PDF
(1347Kb)
Status:Peer-reviewed
Publisher Web site:https://doi.org/10.1108/AAAJ-09-2017-3145
Publisher statement:This article is © Emerald Group Publishing and permission has been granted for this version to appear here (http://dro.dur.ac.uk/26682). Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.
Record Created:02 Nov 2018 11:13
Last Modified:19 Jun 2019 10:38

Social bookmarking: del.icio.usConnoteaBibSonomyCiteULikeFacebookTwitterExport: EndNote, Zotero | BibTex
Look up in GoogleScholar | Find in a UK Library