Institutional perspective towards the adoption of environmental management: A conceptual framework
List of Authors
  • Avylin Roziana Mohd Ariffin

Keyword
  • Environmental Management Accounting, NIS, Institutional Theory

Abstract
  • Previous literatures have shown that the practice of Environmental Management Accounting (EMA) is underutilized and diverse, even among those firms which are regarded as being more environmentally-sensitive. This has led to the gap in the literature pertaining to what motivates firms to develop environment-related management accounting and what conditions facilitate the implementation. Further promotion is needed if it is to help the business to move towards sustainability. Therefore, this research is interested in extending the focus of EMA adoption among companies in Malaysia and understands the factors influencing them. Based on institutional framework perspective, this study attempts to look at how institutional isomorphism’s concept may explain organisational change, and in this context, the adoption of EMA. Three types of institutional isomorphism namely the coercive isomorphism, mimetic isomorphism and normative isomorphism are explained in this study to develop hypotheses related to the factors that might influence the adoption of EMA. This paper aims at providing a picture of the diffusion of EMA and an understanding of how it can further be promoted to help the country achieve a balance in its environmental and economic performance.

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