PurposeThe study provides an insight into the application and usefulness of activity management (AM) principles in an environmental context. Specifically, the purpose of this paper is to examine the extent of use of environmental activity management (EAM) utilising Gosselin’s (1997) three levels of AM (namely, environmental activity analysis (EAA), environmental activity cost analysis (EACA), and environmental activity-based costing (EABC)). The study also examines the association between EAM and environmental performance, and the role of decision quality as a mediator in this relationship.Design/methodology/approachData were collected from 208 Australian organisations across different industries using a mail survey questionnaire.FindingsThe results indicate a relatively high extent of EAA use but a low extent of use of EACA and EABC. In addition, organisations using each level of EAM to a greater extent were found to experience higher levels of environmental performance. Furthermore, the relationship between EAA and EABC with environmental performance was found to be mediated by decision quality.Practical implicationsThe findings suggest that organisations should endeavour to increase their use of EAM, and modify their existing costing systems to consider the drivers and costs of environmental activities.Originality/valueThis is the first study to empirically examine the extent of use of EAM and its association with environmental performance.
Accounting, Auditing & Accountability Journal – Emerald Publishing
Published: Feb 19, 2018
It’s your single place to instantly
discover and read the research
that matters to you.
Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.
All for just $49/month
Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly
Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.
Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.
Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.
All the latest content is available, no embargo periods.
“Hi guys, I cannot tell you how much I love this resource. Incredible. I really believe you've hit the nail on the head with this site in regards to solving the research-purchase issue.”Daniel C.
“Whoa! It’s like Spotify but for academic articles.”@Phil_Robichaud
“I must say, @deepdyve is a fabulous solution to the independent researcher's problem of #access to #information.”@deepthiw
“My last article couldn't be possible without the platform @deepdyve that makes journal papers cheaper.”@JoseServera