The use and effectiveness of environmental management accounting

References

• Abdel-Kader, M & Luther, R 2008, ‘The impact of firm characteristics on management accounting practices: a UK-based empirical analysis’, The British Accounting Review, vol. 40, no. 1, pp. 2–27. doi: 10.1016/j.bar.2007.11.003
   Google Scholar
• Ansari, S, Bell, J, Klammer, T & Lawrence, C 1997, Management accounting, a strategic focus: measuring and managing environmental costs, McGraw-Hill, Columbus.
   Google Scholar
• Anton, WRQ, Deltas, G & Khanna, M 2004, ‘Incentives for environmental self-regulation and implications for environmental performance’, Journal of Environmental Economics and Management, vol. 48, no. 1, pp. 632–654. doi: 10.1016/j.jeem.2003.06.003
   Web of Science ®Google Scholar
• Azzone, G & Manzini, R 1994, ‘Measuring strategic environmental performance’, Business Strategy and the Environment, vol. 3, no. 1, pp. 1–14. doi: 10.1002/bse.3280030101
   Google Scholar
• Baboulet, O & Lenzen, M 2010, ‘Evaluating the environmental performance of a university’, Journal of Cleaner Production, vol. 18, no. 12, pp. 1134–1141. doi: 10.1016/j.jclepro.2010.04.006
   Web of Science ®Google Scholar
• Baird, K, Harrison, G & Reeve, R 2007, ‘Success of activity management practices: the influence of organizational and cultural factors’, Accounting and Finance, vol. 47, pp. 47–67. doi: 10.1111/j.1467-629X.2006.00195.x
   Web of Science ®Google Scholar
• Bartolomeo, M, Bennett, M, Bouma, JJ, Heydkamp, P, James, P & Wolters, T 2000, ‘Environmental management accounting in Europe: current practice and future potential’, European Accounting Review, vol. 9, no. 1, pp. 31–52. doi: 10.1080/096381800407932
   Google Scholar
• Bouma, JJ & van de Veen, M 2002, ‘Wanted: a theory for environmental accounting’, in M Bennett (ed.), Environmental management accounting: informational and institutional developments, Springer, Dordrecht, Netherlands, pp. 279–290.
   Google Scholar
• Burnett, RD & Hansen, DR 2008, ‘Ecoefficiency: defining a role for environmental cost management’, Accounting, Organizations and Society, vol. 33, no. 6, pp. 551–581. doi: 10.1016/j.aos.2007.06.002
   Web of Science ®Google Scholar
• Burritt, R 1998, ‘Cost allocation: an active tool for environmental management accounting’, in M Bennett & P James (eds.), The green bottom line: environmental accounting for management: current practice and future trends, Greenleaf Publishing, Sheffield, pp. 155–162.
   Google Scholar
• Burritt, R 2005, ‘Challenges for environmental management accounting’, in P Rikhardsson, M Bennett, JJ Bouma & S Schaltegger (eds.), Implementing environmental management accounting: status and challenges, Springer, Dordrecht, pp. 19–44.
   Google Scholar
• Burritt, RL, Hahn, T & Schaltegger, S 2002, ‘Towards a comprehensive framework for environmental management accounting – links between business actors and environmental management accounting tools’, Australian Accounting Review, vol. 12, no. 2, pp. 39–50. doi: 10.1111/j.1835-2561.2002.tb00202.x
   Google Scholar
• Burritt, RL, Herzig, C & Tadeo, BD 2009, ‘Environmental management accounting for cleaner production: the case of a Philippine rice mill’, Journal of Cleaner Production, vol. 17, no. 4, pp. 431–439. doi: 10.1016/j.jclepro.2008.07.005
   Web of Science ®Google Scholar
• Burritt, RL, Schaltegger, S, Kokubu, K & Wagner, M 2003, ‘Environmental management accounting for staff appraisal: evidence from Australia, Germany and Japan’, in M Bennett, P Rikhardsson & S Schaltegger (eds.), Environmental management accounting – purpose and progress, Springer, Dordrecht, pp. 151–188.
   Google Scholar
• Chenhall, RH 2003, ‘Management control systems design within its organizational context: findings from contingency-based research and directions for the future’, Accounting, Organizations and Society, vol. 28, pp. 127–168. doi: 10.1016/S0361-3682(01)00027-7
   Web of Science ®Google Scholar
• Chin, W 1998, ‘The partial least squares approach to structural equation modeling’, Modern Methods for Business Research, vol. 295, no. 2, pp. 295–336.
   Google Scholar
• Christ, KL & Burritt, RL 2013, ‘Environmental management accounting: the significance of contingent variables for adoption’, Journal of Cleaner Production, vol. 41, pp. 163–173. doi: 10.1016/j.jclepro.2012.10.007
   Web of Science ®Google Scholar
• Christie, I, Rolfe, H & Legard, R 1995, Cleaner production in industry: integrating business goals and environmental management, Policy Studies Institute, London.
   Google Scholar
• Collison, D, Clark, R, Barbour, J, Buck, A, Fraser, R, Lyon, B, Magowan, A & Sloan, A 2003, ‘Environmental performance measurement through accounting systems: a survey of UK practice’, in M Bennett, P Rikhardsson & S Schaltegger (eds.), Environmental management accounting – purpose and progress, Springer, Dordrecht, pp. 189–232.
   Google Scholar
• Darnall, N, Henriques, I & Sadorsky, P 2008, ‘Do environmental management systems improve business performance in an international setting?’, Journal of International Management, vol. 14, no. 4, pp. 364–376. doi: 10.1016/j.intman.2007.09.006
   Web of Science ®Google Scholar
• Deegan, C 2003, Environmental management accounting: an introduction and case studies for Australia, Chartered Accountants, Sydney.
   Google Scholar
• Dillman, D 2007, Mail and internet surveys: the tailored designed method, 2nd edn, John Wiley & Sons, New York.
   Google Scholar
• Doorasamy, M 2015, ‘Theoretical developments in environmental management accounting and the role and importance of MFCA’, Foundations of Management, vol. 7, no. 1, pp. 37–52.
   Google Scholar
• EPA NSW 1997, Industry and the environment: a benchmark survey of environmental management in NSW industry, Environmental Protection Agency New South Wales, Australia.
   Google Scholar
• Ferreira, A, Moulang, C & Hendro, B 2010, ‘Environmental management accounting an innovation: an exploratory analysis’, Accounting, Auditing & Accountability Journal, vol. 23, no. 7, pp. 920–948. doi: 10.1108/09513571011080180
   Web of Science ®Google Scholar
• Fornell, C, & Larcker, D 1981, ‘Structural equation models with unobservable variables and measurement error: algebra and statistics’, Journal of Marketing Research, vol. 18, no. 3, pp. 382–388. doi: 10.2307/3150980
   Web of Science ®Google Scholar
• Friedrich, E, Pillay, S & Buckley, C 2011, ‘The use of LCA in water industry and the case for an environmental performance indicator’, Water SA, vol. 33, no. 4, pp. 443–452.
   Google Scholar
• Gadenne, D & Zaman, M 2002, ‘Strategic environmental management accounting: an exploratory study of current corporate practice and strategic intent’, Journal of Environmental Assessment Policy and Management, vol. 4, no. 2, pp. 123–150.
   Google Scholar
• Gosselin, M 2007, ‘Handbook of management accounting: a review of activity based costing: technique, implementation, and consequences’, Elsevier, vol. 2, pp. 641–671.
   Google Scholar
• Gray, R & Bebbington, J 2001, Accounting for the environment, 2nd edn, Sage Publications, London.
   Google Scholar
• Gribble, N & Dingle, P 1996, Environmental management systems: a Western Australian perspective, School of biological and environmental sciences, Murdoch University, Perth.
   Google Scholar
• Grover, V 1993, ‘An empirically derived model for the adoption of customer-based interorganizational systems’, Decision Sciences, vol. 24, no. 3, pp. 603–640. doi: 10.1111/j.1540-5915.1993.tb01295.x
   Web of Science ®Google Scholar
• Hair, JF, Black, WC, Babin, BJ, Anderson, RE & Tatham, R 2006, Multivariate Data Analysis, Pearson Prentice Hall, NJ.
   Google Scholar
• Harman, H 1967, Modern factor analysis, University of Chicago Press, Chicago.
   Google Scholar
• Harrison, SR & Tamaschke, H 1984, Applied statistical analysis, Prentice-Hall of Australia, Sydney.
   Google Scholar
• Henri, J-F 2006, ‘Organizational culture and performance measurement systems’, Accounting, Organizations and Society, vol. 31, pp. 77–103. doi: 10.1016/j.aos.2004.10.003
   Web of Science ®Google Scholar
• Henri, J-F & Journeault, M 2008, ‘Environmental performance indicators: an empirical study of Canadian manufacturing firms’, Journal of Environmental Management, vol. 87, no. 1, pp. 165–176. doi: 10.1016/j.jenvman.2007.01.009
   PubMed Web of Science ®Google Scholar
• Henri, J-F & Journeault, M 2010, ‘Eco-control: the influence of management control systems on environmental and economic performance’, Accounting, Organizations and Society, vol. 35, pp. 63–80. doi: 10.1016/j.aos.2009.02.001
   Web of Science ®Google Scholar
• Henriques, I & Sadorsky, P 2007, ‘Environmental management systems and practices: an international perspective’, in N Johnstone (ed.), Environmental policy and corporate behaviour, Edward Elgar Publishing Ltd, Cheltenham, pp. 34–87.
   Google Scholar
• Herzig, C, Viere, T, Schaltegger, S & Burritt, RL 2012, Environmental management accounting: case studies of South-East Asian companies, Routledge, Oxford.
   Google Scholar
• Howes, J 2002, Environmental management: an introduction and practical guide, Chartered Institute of management accountants, London.
   Google Scholar
• IFAC 2005, International guidance document: environmental management accounting, International Federation of Accountants, New York.
   Google Scholar
• Ilinitch, AY, Soderstrom, NS & Thomas, TE 1998, ‘Measuring corporate environmental performance’, Journal of Accounting and Public Policy, vol. 17, no. 4–5, pp. 383–408. doi: 10.1016/S0278-4254(98)10012-1
   Google Scholar
• ISO (International Organization for Standardization) 2015, The ISO Survey 2015, viewed 16 January 2017, <http://www.iso.org/iso/iso-survey>.
   Google Scholar
• Jasch, C 2003, ‘The use of environmental management accounting (EMA) for identifying environmental costs’, Journal of Cleaner Production, vol. 11, pp. 667–676. doi: 10.1016/S0959-6526(02)00107-5
   Web of Science ®Google Scholar
• Khanna, M & Anton, WRQ 2002, ‘Corporate environmental management: regulatory and market-based incentives’, Land Economics, vol. 78, no. 4, pp. 539–558. doi: 10.2307/3146852
   Web of Science ®Google Scholar
• Kokubu, K & Nashioka, E 2005, ‘Environmental management accounting practices in Japan’, in P Rikhardsson, M Bennett, J Bouma & S Schaltegger (eds.), Implementing environmental management accounting: status and challenges, Springer, Dordrecht, Netherlands, pp. 321–342.
   Google Scholar
• Kokubu, K, Nashioka, E, Saio, K & Imai, S 2003, ‘Two governmental initiatives on environmental management accounting and corporate practices in Japan’, in M Bennett, P Rikhardsson & S Schaltegger (eds.), Environmental management accounting – purpose and progress, Springer, Dordrecht, Netherlands, pp. 89–113.
   Google Scholar
• Krumwiede, KR 1998, ‘The implementation stages of activity-based costing and the impact of contextual and organizational factors’, Journal of Management Accounting Research, vol. 10, pp. 239–277.
   Google Scholar
• Langfield-Smith, K, Thorne, H & Hilton, R 2009, Management accounting: information for creating and managing value, 5th edn, McGraw-Hill Australia Pty Ltd, Sydney.
   Google Scholar
• Larrinaga-Gonzalez, C. & Bebbington, J. 2001, ‘Accounting change or institutional appropriation? A case study of the implementation of environmental accounting’, Critical Perspectives on Accounting, vol. 12, no. 3, pp. 269–292. doi: 10.1006/cpac.2000.0433
   Google Scholar
• López-Gamero, MD, Molina-Azorín, JF & Claver-Cortés, E 2010, ‘The potential of environmental regulation to change managerial perception, environmental management, competitiveness and financial performance’, Journal of Cleaner Production, vol. 18, no. 10–11, pp. 963–974. doi: 10.1016/j.jclepro.2010.02.015
   Web of Science ®Google Scholar
• Marsh, HW & Hocevar, D 1985, ‘Application of confirmatory factor analysis to the study of self-concept: first- and higher order factor models and their invariance across groups.’, Psychological Bulletin, vol. 97, no. 3, pp. 562–582. doi: 10.1037/0033-2909.97.3.562
   Web of Science ®Google Scholar
• Marshall, R & Brown, D 2003, ‘Corporate environmental reporting: what’s in a metric?’, Business Strategy and the Environment, vol. 12, no. 2, pp. 87–106. doi: 10.1002/bse.354
   Google Scholar
• METI 2002, Environmental management accounting workbook, Ministry of Economy, Trade and Industry, Japan.
   Google Scholar
• Nunnally, J 1978, Psychometric theory, McGraw-Hill, New York.
   Google Scholar
• Otley, DT 1980, ‘The contingency theory of management accounting: achievement and prognosis’, Accounting, Organizations and Society, vol. 5, no. 4, pp. 413–428. doi: 10.1016/0361-3682(80)90040-9
   Google Scholar
• Papaspyropoulos, KG, Blioumis, V, Christodoulou, AS, Birtsas, PK & Skordas, KE 2012, ‘Challenges in implementing environmental management accounting tools: the case of a nonprofit forestry organization’, Journal of Cleaner Production, vol. 29–30, pp. 132–143. doi: 10.1016/j.jclepro.2012.02.004
   Web of Science ®Google Scholar
• Patten, D 2002, ‘The relation between environmental performance and environmental disclosure: a research note’, Accounting, Organizations and Society, vol. 27, no. 8, pp. 763–773. doi: 10.1016/S0361-3682(02)00028-4
   Web of Science ®Google Scholar
• Phan, TN & Baird, K 2015, ‘The comprehensiveness of environmental management systems: the influence of institutional pressures and the impact on environmental performance’, Journal of Environmental Management, vol. 160, pp. 45–56. doi: 10.1016/j.jenvman.2015.06.006
   PubMed Web of Science ®Google Scholar
• Pittock, J & Connell, D 2010, ‘Australia demonstrates the planet’s future: water and climate in the Murray–Darling Basin’, International Journal of Water Resources Development, vol. 26, no. 4, pp. 561–578. doi: 10.1080/07900627.2010.519522
   Web of Science ®Google Scholar
• Podsakoff, PM, MacKenzie, SB, Lee, J-Y & Podsakoff, NP 2003, ‘Common method biases in behavioral research: a critical review of the literature and recommended remedies’, Journal of Applied Psychology, vol. 88, no. 5, pp. 879–903. doi: 10.1037/0021-9010.88.5.879
   PubMed Web of Science ®Google Scholar
• Qian, W & Burritt, RL 2009, ‘Contingency perspectives on environmental accounting: an exploratory study of local government’, Accounting, Accountability and Performance, vol. 15, no. 2, pp. 39–70.
   Google Scholar
• Qian, W, Burritt, R & Monroe, G 2011, ‘Environmental management accounting in local government: a case of waste management’, Accounting, Auditing & Accountability Journal, vol. 24, no. 1, pp. 93–128. doi: 10.1108/09513571111098072
   Web of Science ®Google Scholar
• Roberts, E 1999, ‘In defence of the survey method: an illustration from a study of user information satisfaction’, Accounting and Finance, vol. 39, pp. 53–77. doi: 10.1111/1467-629X.00017
   Google Scholar
• Schaefer, A 2007, ‘Contrasting institutional and performance accounts of environmental management systems: three case studies in the UK water & sewerage industry’, Journal of Management Studies, vol. 44, no. 4, pp. 506–535. doi: 10.1111/j.1467-6486.2006.00677.x
   Web of Science ®Google Scholar
• Schaltegger, S & Burritt, R 2000, Contemporary environmental accounting – issues, concepts and practice, Green Publishing, Sheffield, UK.
   Google Scholar
• Schaltegger, S & Burritt, R 2010, ‘Sustainability accounting for companies: catchphrase or decision support for business leaders?’, Journal of World Business, vol. 45, no. 4, pp. 375–384. doi: 10.1016/j.jwb.2009.08.002
   Web of Science ®Google Scholar
• Sisaye, S & Birnberg, JG 2012, An organizational learning approach to process innovations: the extent and scope of diffusion and adoption in management accounting systems, Emerald Group Publishing, Bingley.
   Google Scholar
• Springett, D 2003, ‘Business conceptions of sustainable development: a perspective from critical theory’, Business Strategy and the Environment, vol. 12, no. 2, pp. 71–86. doi: 10.1002/bse.353
   Google Scholar
• Tung, A, Baird, K & Schoch, H 2011, ‘Factors influencing the effectiveness of performance measurement systems’, International Journal of Operations and Production Management, vol. 31, no.12, pp. 1287–1310. doi: 10.1108/01443571111187457
   Web of Science ®Google Scholar
• Tung, A, Baird, K & Schoch, H 2014, ‘The relationship between organisational factors and the effectiveness of environmental management’, Journal of Environmental Management, vol. 144, pp. 186–196. doi: 10.1016/j.jenvman.2014.05.025
   PubMed Web of Science ®Google Scholar
• UNDSD 2001, Environmental management accounting procedures and principles, United Nations Division for Sustainable Development, New York.
   Google Scholar
• USEPA 1995, An introduction to environmental accounting as a business management tool: key concepts and terms, United States Environmental Protection Agency, United States.
   Google Scholar
• Venturelli, A & Pilisi, A 2005, ‘Environmental management accounting in small and medium-sized enterprises: how to adapt existing accounting systems to EMA requirements’, in P Richardson, M Bennett, J Bouma & S Schaltegger (eds.), Implementing environmental management accounting: status and challenges, Springer, Dordrecht, Netherlands, pp. 207–235.
   Google Scholar
• Wagner, M 2005, ‘Environmental performance and the quality of corporate environmental reports: the role of environmental management accounting’, in P Rikhardsson, M Bennett, J Bouma & S Schaltegger (eds.), Environmental management accounting: status and challenges, Springer, Dordrecht, Netherlands, pp. 105–122.
   Google Scholar
• Werts, C, Linn, R & Jöreskog, K 1974, ‘Intraclass reliability estimates: testing structural assumptions’, Educational and Psychological Measurement, vol. 34, no. 1, pp. 25–33. doi: 10.1177/001316447403400104
   Web of Science ®Google Scholar
• Zailani, S, Jeyaraman, K, Vengadasan, G & Premkumar, R 2012, ‘Sustainable supply chain management (SSCM) in Malaysia: a survey’, International Journal of Production Economics, vol. 140, no. 1, pp. 330–340. doi: 10.1016/j.ijpe.2012.02.008
   Web of Science ®Google Scholar
• Zhang, J 2014, ‘Environmental accounting: theoretical review and enlightenment for China’, Journal of Management and Sustainability, vol. 4, no. 1, p. 179. doi: 10.5539/jms.v4n1p179
   Google Scholar