Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting

ADN Gunarathne, KH Lee… - … Strategy and the …, 2021 - Wiley Online Library
This study investigates the implementation of environmental management accounting in
translating environmental management strategy into organizational performance. Further …

A conceptual framework for greener goldmining through environmental management accounting practices (Emaps): The case of zimbabwe

M Nyakuwanika, HM van der Poll, JA van der Poll - Sustainability, 2021 - mdpi.com
Goldmining contributes substantially to the Gross Domestic Product (GDP) of the
Zimbabwean economy through revenue generated from exports, however it also incurred …

From institutional pressure to the sustainable development of firm: Role of environmental management accounting implementation and environmental proactivity

NI Chaudhry, M Amir - Business Strategy and the Environment, 2020 - Wiley Online Library
The current study purposes to assess the impact of institutional pressures (coercive, mimetic,
and normative) on environmental performance of the firm along with the mediation of …

Exploring the effects of institutional pressures on the implementation of environmental management accounting: Do top management support and perceived benefit …

S Wang, H Wang, J Wang - Business Strategy and the …, 2019 - Wiley Online Library
Environmental management accounting (EMA) has been regarded as an effective way to
deal with environmental issues and economic performance. On the basis of institutional …

Drivers of sustainability reporting by local governments over time: A structured literature review

A Mol, V van Schie, T Budding - Financial Accountability & …, 2025 - Wiley Online Library
This paper provides an overview of the current state of the literature on sustainability
reporting by local governments. It focuses on the reasons why municipalities use …

Tackling the integration challenge between environmental strategy and environmental management accounting

N Gunarathne, KH Lee… - Accounting, Auditing & …, 2023 - emerald.com
Purpose The research debate on the direct relationship between environmental strategy and
environmental management accounting (EMA) is quite popular; however, integration …

Corporate cleaner production strategy development and environmental management accounting: A contingency theory perspective

N Gunarathne, KH Lee - Journal of Cleaner Production, 2021 - Elsevier
Despite the popularity of environmental management accounting as an approach to support
corporate cleaner production measures, so far, how the environmental management …

Mediating role of environmental management accounting and control system between top management commitment and environmental performance: A legitimacy …

M Amir, SA Rehman, MI Khan - Journal of Management and …, 2020 - ojs.umt.edu.pk
The purpose of current study is to assess the impact of top management commitment on
firms' performance, based on legitimacy theory with mediating role of environmental …

Environmental management accounting practices in Australian cotton farming: The use of the theory of planned behaviour

S Tashakor, R Appuhami, R Munir - Accounting, Auditing & …, 2019 - emerald.com
Environmental management accounting practices in Australian cotton farming: The use of the
theory of planned behaviour | Emerald Insight Books and journals Case studies Expert …

The sustainability shift: The role of calculative practices in strategy implementation

S Brorström - Financial Accountability & Management, 2023 - Wiley Online Library
This paper investigates the role of calculative practices in the phase of implementing
strategies for enhanced sustainability in a city organization. Sustainability as a concept is …