Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/the-role-of-management-accounting-practices-as-facilitators-of-the-YPmWPcFJ8z
References (77)
-
M. Laine (2011)
A New Era of Sustainability: CEO Reflections on Progress to Date, Challenges Ahead and the Impact of the Journey toward a Sustainable EconomySocial and Environmental Accountability Journal, 31
-
S. Hart, M. Milstein (2003)
Creating sustainable valueAcademy of Management Perspectives, 17
-
M. Mathews (1997)
Twenty‐five years of social and environmental accounting researchAccounting, Auditing & Accountability Journal, 10
-
Kelly Kolln, A. Prakash (2002)
EMS-based Environmental Regimes as Club Goods: Examining Variations in Firm-level Adoption of ISO 14001 and EMAS in U.K., U.S. and GermanyPolicy Sciences, 35
-
R. Gray, J. Bebbington, Martin Houldin (1993)
Accounting for the Environment -
T. Malmi, D. Brown (2008)
Management control systems as a package—Opportunities, challenges and research directionsManagement Accounting Research, 19
-
M. Wagner (2009)
Innovation and competitive advantages from the integration of strategic aspects with social and environmental management in European firmsBusiness Strategy and The Environment, 18
-
T. Ahrens, C. Chapman (2005)
Management Accounting as PracticeBehavioral & Experimental Accounting eJournal
-
Anne Lillis (1999)
A framework for the analysis of interview data from multiple field research sitesAccounting and Finance, 39
-
J. Bebbington, R. Gray, I. Thomson, D. Walters (1994)
Accountants' Attitudes and Environmentally-sensitive AccountingAccounting and Business Research, 24
-
T. Wilmshurst, Geoffrey Frost (2001)
The role of accounting and the accountant in the environmental management systemBusiness Strategy and The Environment, 10
-
M. Epstein, Priscilla Wisner (2001)
Using a Balanced Scorecard to Implement SustainabilityEnvironmental Quality Management, 11
-
L. Chung, L. Parker (2008)
Integrating hotel environmental strategies with management control: A structuration approachBusiness Strategy and The Environment, 17
-
R. Welford (1998)
Editorial: Corporate environmental management, technology and sustainable development: postmodern perspectives and the need for a critical research agendaBusiness Strategy and The Environment, 7
-
10.1016/j.aos.2006.03.007
-
R. Burritt, S. Schaltegger (2010)
Sustainability accounting and reporting: fad or trend?Accounting, Auditing & Accountability Journal, 23
-
A. Ball (2005)
Environmental accounting and change in UK local governmentAccounting, Auditing & Accountability Journal, 18
-
10.1108/09513570710748535
-
S. Schaltegger, R. Burritt (2010)
Sustainability accounting for companies: Catchphrase or decision support for business leaders?Journal of World Business, 45
-
C. Adams (2002)
Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorisingAccounting, Auditing & Accountability Journal, 15
-
C. Adams, George Harte (2000)
Making Discrimination Visible: the Potential for Social AccountingAccounting Forum, 24
-
Darrell Brown, J. Dillard, R. Marshall (2005)
Strategically Informed, Environmentally Conscious Information Requirements for Accounting Information SystemsJ. Inf. Syst., 19
-
J. Hertin, F. Berkhout, M. Wagner, D. Tyteca (2008)
Are EMS environmentally effective? The link between environmental management systems and environmental performance in European companiesJournal of Environmental Planning and Management, 51
-
S. Melnyk, Robert Sroufe, R. Calantone (2003)
Assessing the impact of environmental management systems on corporate and environmental performanceJournal of Operations Management, 21
-
F. Woerd, Timo Brink (2004)
Feasibility of a Responsive Business Scorecard – a pilot studyJournal of Business Ethics, 55
-
J. Dillard, Darrell Brown, R. Marshall (2005)
An environmentally enlightened accountingAccounting Forum, 29
-
P. Perego, F. Hartmann (2009)
Aligning Performance Measurement Systems with Strategy: The Case of Environmental StrategyO&M: Structures & Processes in Organizations eJournal
-
Haitao Yin, Peter Schmeidler (2008)
Why Do Standardized ISO 14001 Environmental Management Systems Lead to Heterogeneous Environmental Outcomes?SEIN Environmental Impacts of Business eJournal
-
R. Chenhall, K. Euske (2007)
The role of management control systems in planned organizational change: An analysis of two organizationsAccounting Organizations and Society, 32
-
R. Gray (2002)
The social accounting project and Accounting Organizations and Society. Privileging engagement, imaginings, new accountings and pragmatism over critique?Accounting Organizations and Society, 27
-
J. Bebbington (2007)
Changing organizational attitudes and culture through sustainability accounting -
G. Norris, Brendan O’Dwyer (2004)
Motivating socially responsive decision making: the operation of management controls in a socially responsive organisationBritish Accounting Review, 36
-
10.1007/978-94-017-1354-2_2
-
D. Owen (2008)
Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting researchAccounting, Auditing & Accountability Journal, 21
-
10.1111/1467-6303.00059
-
C. Durden (2008)
Towards a socially responsible management control systemAccounting, Auditing & Accountability Journal, 21
-
C. Adams, Geoffrey Frost (2008)
Integrating sustainability reporting into management practicesAccounting Forum, 32
-
R. Gray (2010)
A re‐evaluation of social, environmental and sustainability accountingSustainability Accounting, Management and Policy Journal, 1
-
J. Bouma, M. Veen (2002)
Wanted: A Theory for Environmental Management Accounting -
J. Bebbington (2000)
Sustainable Development: A Review of the International Development, Business and Accounting LiteratureERN: Other Development Economics: Microeconomic Issues in Developing Economies (Topic)
-
Fabio Iraldo, F. Testa, M. Frey (2009)
Is an Environmental Management System able to influence environmental and competitive performance? The case of the Eco-Management and Audit Scheme (EMAS) in the European UnionJournal of Cleaner Production, 17
-
M. Milne (1996)
On sustainability; the environment and management accountingManagement Accounting Research, 7
-
J. Bouma, T. Walters
Management Accounting and Environmental Management: A Survey among 84 European Companies -
W. Young, Fiona Tilley (2006)
Can businesses move beyond efficiency? The shift toward effectiveness and equity in the corporate sustainability debateBusiness Strategy and The Environment, 15
-
D. Matthews, Gwen Christini, C. Hendrickson (2004)
Five elements for organizational decision-making with an environmental management system.Environmental science & technology, 38 7
-
T. Ahrens, C. Chapman (2005)
Doing Qualitative Field Research in Management Accounting: Positioning Data to Contribute to TheorySocial Science Research Network
-
L. Parker (2000)
Environmental Costing: A path to ImplementationAustralian Accounting Review, 10
-
J. Vaivio (2008)
Qualitative management accounting research: rationale, pitfalls and potentialQualitative Research in Accounting & Management, 5
-
M. Delmas (2002)
The diffusion of environmental management standards in Europe and in the United States: An institutional perspectivePolicy Sciences, 35
-
A. Riccaboni, E. Leone (2010)
Implementing strategies through management control systems: the case of sustainabilityInternational Journal of Productivity and Performance Management, 59
-
Aapo Länsiluoto, M. Järvenpää (2008)
Environmental and performance management forces: Integrating “greenness” into balanced scorecardQualitative Research in Accounting & Management, 5
-
R. Bracke, Tom Verbeke, Veerle Dejonckheere (2008)
What Determines the Decision to Implement EMAS? A European Firm Level StudyEnvironmental and Resource Economics, 41
-
F. Figge, Tobias Hahn, S. Schaltegger, M. Wagner (2002)
The Sustainability Balanced Scorecard – linking sustainability management to business strategyBusiness Strategy and The Environment, 11
-
D. Nawrocka, T. Parker (2009)
Finding the connection: environmental management systems and environmental performanceJournal of Cleaner Production, 17
-
Geoff Lamberton (2005)
Sustainability accounting—a brief history and conceptual frameworkAccounting Forum, 29
-
A. Berry, A. Coad, Elaine Harris, D. Otley, C. Stringer (2009)
Emerging themes in management control: a review of recent literatureBritish Accounting Review, 41
-
Esben Pedersen (2007)
Perceptions of performance: how European organizations experience EMAS registrationCorporate Social Responsibility and Environmental Management, 14
-
M. Bennett, P. James
Environmental related management accounting: current practice and future trends -
R.L. Burritt, T. Hahn, S. Schaltegger
Towards a comprehensive framework for environmental management accounting, links between business actors and EMA tools -
Royce Burnett, Don Hansen (2008)
Ecoefficiency: Defining a role for environmental cost managementAccounting Organizations and Society, 33
-
Esther Pérez, Carmen Ruiz, Francisco Fenech (2007)
Environmental management systems as an embedding mechanism: a research noteAccounting, Auditing & Accountability Journal, 20
-
R. Gray, J. Bebbington (2000)
Environmental accounting, managerialism and sustainability: Is the planet safe in the hands of business and accounting?, 1
-
C.A. Adams, C. Larrinaga‐González
Engaging with organisations in pursuit of improved sustainability accounting and performance -
Michael Watson, A. Emery (2004)
Environmental management and auditing systems: The reality of environmental self‐regulationManagerial Auditing Journal, 19
-
M. Porter, M. Kramer (2006)
Strategy and society: the link between competitive advantage and corporate social responsibility.Harvard business review, 84 12
-
R. Burritt, Tobias Hahn, S. Schaltegger (2002)
Towards a Comprehensive Framework for Environmental Management Accounting - Links Between Business Actors and Environmental Management Accounting ToolsAustralian Accounting Review, 12
-
10.4135/9781446220849
-
C. Deegan, S. Geddes, J. Staunton
A survey of Australian accountants attitudes on environmental reporting -
Judy Brown, M. Fraser (2006)
Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscapeBusiness Strategy and The Environment, 15
-
D. Otley (2008)
Did Kaplan and Johnson get it rightAccounting, Auditing & Accountability Journal, 21
-
S. Schaltegger, M. Wagner (2006)
Managing the Business Case for Sustainability : The Integration of Social, Environmental and Economic Performance -
Jean-François Henri, Marc Journeault (2010)
Eco-control: The influence of management control systems on environmental and economic performanceAccounting Organizations and Society, 35
-
Frank Wätzold (2009)
Explaining differences in EMAS participation rates across Europe: the importance of institutions, incomplete information and path dependenceEuropean Journal of Law and Economics, 28
-
L. Parker (2005)
Social and environmental accountability research: A view from the commentary boxAccounting, Auditing & Accountability Journal, 18
-
R. Burritt (2004)
Environmental management accounting: roadblocks on the way to the green and pleasant landBusiness Strategy and The Environment, 13
-
R. Rowland‐Jones, M. Pryde, M. Cresser (2005)
An evaluation of current environmental management systems as indicators of environmental performanceManagement of Environmental Quality: An International Journal, 16
-
10.1016/j.aos.2006.09.013
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 2040-8021
- DOI
- 10.1108/20408021111162137
- Publisher site
- See Article on Publisher Site
Abstract
Purpose – The paper aims to explore the role of management accounting practices as facilitators of the environmental management. Design/methodology/approach – A qualitative study involving semi‐structured interviews with environmental and accounting managers from six Spanish factories has been carried out to analyse how four management accounting practices commonly used at operational level – investment appraisals, costing systems, budgets and performance measures – may reinforce the environmental management and guarantee the maintenance of an environmental management system according to the European Community's Eco‐Management and Audit Scheme (EMAS). Findings – The analysis suggests that management accounting practices operate as a facilitator mechanism for the environmental management by reinforcing the four EMAS significant elements: commitment to the continual improvement of the environmental performance; compliance with environmental legislation; communication with interested parties; and employee involvement. However, evidence seems to support business case arguments since accounting serves a double function: as a facilitator for the environmental management, and as a barrier for a further accountability‐based environmental management. Research limitations/implications – The study has been developed at plan level, but the influence of the top management might be analysed as well in order to explore how these management accounting practices are translated into upper organisational level. Practical implications – The analysis helps to understand the complex nature of the business case as different nuances are identified when considering the different practices. Originality/value – The paper shows how linked to business case arguments, small arena for internal and for external accountability are emerging.
Journal
Sustainability Accounting Management and Policy Journal – Emerald Publishing
Published: Aug 30, 2011
Keywords: Management accounting; Environmental management; Spain