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The Development of Environmental Management Accounting: An Institutional View

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Book cover Environmental Management Accounting for Cleaner Production

Part of the book series: Eco-Efficiency in Industry and Science ((ECOE,volume 24))

Abstract

This paper explores and synthesises the development of corporate environmental management accounting (EMA) and the possible motivations for EMA from the perspective of institutional theory. The motivation for this paper is a belief that a focus on taxonomy and classification through institutional theory will help to produce better defined theory for scholars to accumulate knowledge about the development of EMA. It considers the possible development of EMA in relation to three pillars: regulatory, normative and cognitive institutions. This leads to an understanding of the development of EMA in four institutional contexts involving (i) direct regulatory pressures, (ii) social environmental movements, (iii) professional structure and inter-professional communication and (iv) environmental mimicry in specific organisational fields. The differences between these institutional influences on the development of EMA are discussed and finally, suggestions are provided about the potential future development of corporate EMA.

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Author information

Authors and Affiliations

  1. Centre for Accounting, Governance and Sustainability, School of Commerce, University of South Australia, Adelaide, Australia

    Wei Qian

  2. School of Commerce, University of South Australia, Adelaide, Australia

    Roger Burritt

Authors
  1. Wei Qian
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  2. Roger Burritt
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Correspondence to Wei Qian .

Editor information

Editors and Affiliations

  1. Centre for Sustainability Management (CSM), Leuphana Universität Lüneburg, Lüneburg, Germany

    Stefan Schaltegger

  2. Business School, University of Gloucestershire, Cheltenham, UK

    Martin Bennett

  3. Centre for Accounting, Governance and Sustainability School of Commerce, University of South Australia, Adelaide, SA, Australia

    Roger L. Burritt

  4. Institut Für Ökologische Wirtschaftsforschung, Vienna, Austria

    Christine Jasch

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Qian, W., Burritt, R. (2008). The Development of Environmental Management Accounting: An Institutional View. In: Schaltegger, S., Bennett, M., Burritt, R.L., Jasch, C. (eds) Environmental Management Accounting for Cleaner Production. Eco-Efficiency in Industry and Science, vol 24. Springer, Dordrecht. https://doi.org/10.1007/978-1-4020-8913-8_12

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