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Paper Information

Journal:   MANAGEMENT ACCOUNTING   FALL 2014 , Volume 7 , Number 22; Page(s) 89 To 108.
 
Paper: 

EVALUATING INFLUENTIAL FACTORS IN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) ADOPTION

 
 
Author(s):  ALAMSHAH SAYYED AMIN*
 
* DEPARTMENT OF ACCOUNTING, PAYAME NOOR UNIVERSITY, TEHRAN, IRAN
 
Abstract: 

Environmental management accounting (EMA) as a management tool assists in improving financial and environmental performance through enhanced environmental accountability. This study accomplished with to focus of attention upon EMA, for to identify factors influencing EMA adoption. For achieving the research objective, established 6 hypothesises. For hypothesises testing, sent questionnaire to key personnel with three different functions (i.e. financial Manager, chief accountant and management accounting headman). After data coding, those tested and analyzed by T-test. Results indicated 1) Low priority of accounting for environmental costs 2) Resistance to conventional accounting practices change 3) Efficiency or financial considerations 4) Expert member and resource constraints 5) Difficulties in collecting or allocating environmental costs 6) External pressure, are factors influencing the decision to adopt, or not to adopt, EMA in mentioned corporations. Finally provided suggestions made by this study for EMA adoption. Apart from the theoretical extension to this area of research, the results and findings of this study supported the uses and applications of EMA by our industries. Much more can, and should, be done by corporations in relation to how they account for the environment. This can provide benefits not only for the sector itself, but also for the environment in which we live.

 
Keyword(s): ENVIRONMENTAL MANAGEMENT ACCOUNTING, RESISTIVE ECONOMY, CONSUMPTION PATTERN REFORMS, TARGETED SUBSIDIES, WATER & ENERGY ACCOUNTING, ENVIRONMENTAL ACCOUNTING
 
References: 
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