On the interplay between environmental reporting and management accounting change

L Bouten, Sophie Hoozee

Research output: Contribution to journalArticleAcademicpeer-review

65 Citations (Scopus)

Abstract

This paper investigates how environmental reporting (ER) and environment-related management accounting (EMA) practices may interact in the process of responding to disturbances of the natural environment (e.g., changes in environmental regulation, green consumerism, societal pressures for environmentally-responsible conduct). Based on data gathered in four Belgian case companies, we find that the emergence of an interplay between ER and EMA practices is related to the change pathways followed by these disturbances. Moreover, the strength of the environmental disturbances, top management commitment and the presence of an environmental champion are important contingent factors in understanding the development of a recursive relationship. Finally, the findings illustrate that an interplay between ER and EMA practices has the potential to foster or stifle organizational greening.
Original languageEnglish
Pages (from-to)333-348
Number of pages16
JournalManagement Accounting Research
Volume24
Issue number4
DOIs
Publication statusPublished - 2013

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