Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption

被引：81

作者：

Latif, Badar ^{[1
]}

Mahmood, Zeeshan ^{[2
]}

San, Ong Tze ^{[1
]}

Said, Ridzwana Mohd ^{[1
]}

Bakhsh, Allah ^{[2
]}

机构：

[1] Univ Putra Malaysia, Fac Econ & Management, Dept Accounting & Finance, Serdang 43400, Malaysia

[2] Bahauddin Zakariya Univ, Dept Commerce, Multan 60800, Pakistan

来源：

SUSTAINABILITY | 2020年 / 12卷 / 11期

关键词：

environmental management accounting; institutional pressures; PLS-SEM; Pakistan; INSTITUTIONAL PRESSURES; SUPPLY CHAIN; COMMITMENT; INNOVATION; ISOMORPHISM; PERFORMANCE; SYSTEMS; EMA;

D O I：

10.3390/su12114506

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the drivers of EMA adoption in Pakistan. Data were collected from the manufacturing sector in Pakistan through a questionnaire-based survey. The study concludes that coercive, normative and mimetic pressures have a significant and positive impact on the adoption of EMA.

引用

页数：14

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