The potential for environmental management accounting development in China
Date
2015
Authors
Qian, W.
Burritt, R.
Chen, J.
Editors
John Sands ,Prof. Ki-Hoon Lee, P.
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Journal article
Citation
Journal of Accounting and Organizational Change, 2015; 11(3):406-428
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Abstract
Purpose: This paper aims to explore the extent to which Chinese businesses are ready forEnvironmental Management Accounting (EMA) development as a means to help address ongoingtensions between economic growth and environmental degradation.
Design/methodology/approach: Case studies were conducted in three large manufacturingcompanies in the Central China region. Data gathering included 34 interviews with managers atdifferent levels and departments in these companies.
Findings: Through the institutional lens of EMA development, it was found that coercive andcognitive institutions have helped build the potential for EMA development. Coercive institutionsencouraging corporate EMA development are manifested through increasing regulatory pressure forenvironmental management and reporting and increasing pressure for compliance under certifiedenvironmental management systems. Cognitive pressures are mainly from the perceived need forcognition by international supply chain alliances. Results also revealed that normative institutionsserve to reduce the positive impacts of coercive and cognitive institutions on EMA development.
Research limitations/implications: Findings imply that managers in heavy manufacturingcompanies are generally willing to change and prepare for EMA development under perceived highregulatory, economic, environmental and international pressures. However, the readiness of managersto embrace EMA depends on how soon concerns about regulatory inconsistency at local levels and lowenvironmental awareness among employees can be resolved.
Originality/value: This is the first study of EMA in the largest developing country. It enhances theunderstanding of environmental activities in business and identifies issues associated with thedevelopment of EMA in Chinese industries.
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Copyright 2015 Emerald