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Implementing an EMA Innovation: The Case of Carbon Accounting

  • Delphine GibassierEmail author
Chapter

Abstract

Environmental management accounting (EMA) has only been researched as an innovation on rare occasions. This research focuses on EMA as an innovation for several reasons. First, environmental deterioration is clearly visible, widespread and deep-rooted, and many scientists are warning that urgent action is required to remedy the situation. Second, the way that the accounting profession tackles the environmental issue will indicate its capacity to evolve with the rest of society. Third, it is of importance and relevance to organizations, because according to an Accenture/Global Compact 2010 survey, 96 % of CEOs agree that sustainability issues should be integrated in company strategy and operations. This research focuses solely on the implementation phase of the innovation cycle. Indeed, implementation is an uncertain exercise and may prove complex and problematic. Accounting innovations often fail to be successfully implemented or disseminated throughout the organization. Therefore, this research seeks to answer the question of how a radically new EMA innovation can be implemented in a company. Consequently, this research develops a case study of the implementation of carbon accounting in a French multinational, and explores the different factors that led to the successful implementation of the innovation.

Keywords

Environmental management accounting Innovation Carbon accounting Implementation 

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Copyright information

© Springer International Publishing Switzerland 2015

Authors and Affiliations

  1. 1.Toulouse University, Toulouse Business SchoolToulouseFrance

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