A systematic analysis of environmental management systems in SMEs: Possible research directions from a management accounting and control stance

Johnstone, Leanne

doi:10.1016/j.jclepro.2019.118802

Cited by 78 publications

(86 citation statements)

References 81 publications

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“…There have been a number of studies in recent years that have discussed or investigated the drivers of sustainable business practices, broadly speaking, for SMEs (e.g., Aboelmaged 2018 ; Aboelmaged and Hashem 2019 ; Bartolacci et al 2020 ; Caldera et al 2019 ; Chege and Wang 2020 ; De Steur et al 2020 ; Johnstone 2020 ; Johnstone and Hallberg 2020 ; Pizzi et al 2021 ; Singh and Sarkar 2019 ; Wahga et al 2018 ). While it is clear that green businesses practices are desired by many SMEs, being mindful of environmental concerns may also help businesses find new market opportunities, as well as discover potential areas for cost reduction in daily operations (Rao et al 2009 ).…”

Section: Literature Reviewmentioning

confidence: 99%

What are the drivers and barriers for green business practice adoption for SMEs?

Purwandani

Michaud

2021

Environ Syst Decis

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The depletion of natural resources as a byproduct of widespread, global economic growth has urged entrepreneurs to think about the environment when starting or conducting business. However, several of these smaller-sized firms struggle with implementing environmentally conscious business practices, especially Small and Medium Enterprises (SMEs), which represent more than 95% of all private sector firms. This study uses a survey method to assess and better comprehend the key drivers and barriers of green business practices by SMEs in the State of Ohio (USA). Results from our study show that a majority of respondents reported that they have implemented green practices, broadly defined, within their business. The two main drivers for deciding to engage in such practices are internal motivations and the opportunity to obtain a better public image. However, respondents also noted a lack of capital as the central barrier to implementing green business practices. We also observe that smaller firms, and firms located in urban areas, are more familiar with green business practices than larger firms and firms that are located in rural areas. Our results can be used by government and business actors alike, especially in states comparable to Ohio, as a benchmark to consider better strategies, programs, and policies for implementing green business techniques. Overall, this research helps to better discern best practices and ways to develop more prosperous SMEs without undermining the quality of the environment. Supplementary Information The online version contains supplementary material available at 10.1007/s10669-021-09821-3.

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Section: Literature Reviewmentioning

confidence: 99%

What are the drivers and barriers for green business practice adoption for SMEs?

Purwandani

Michaud

2021

Environ Syst Decis

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“…They also mentioned necessity of financial and managerial accounting integration, with the addition of financial chart of accounts by accounting nomenclature and analytical accounts for the goals of the management accounts. Four-stage algorithm of managerial accounting implementation at a SMEs was developed by them [32][33][34][35][36]. A positive influence of small and medium-sized enterprises when creating a management accounting system is that if the system for organizing operational processes at the expense of smaller scales is simpler, it is more possible to have an interaction of management, marketing systems, operational processes.…”

Section: Resultsmentioning

confidence: 99%

Certain Aspects of the Management Accounting System for Small and Medium-Sized Enterprises

Diegtiar¹,

Bezuhlyi²,

Tararuyev³

et al. 2021

ujaf

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The importance of sustaining small and medium-sized enterprises (SMEs) around the world is increasing rapidly each year. In modern days many countries try to develop methods to preserve this type of companies given recent global crisis. SMEs in the Ukrainian economy account for 99.98% of the total business population. Relevance of this study consists in the significant role of the SMEs in the structure of national economy and their importance in development of the modern domestic economic systems. Objectives of the study are to determine prospects, shortcomings and features of establishing management accounting practices (MAPs) in SMEs. The problem of the study consists in fragmentation of the knowledge in the literature relating to management accounting practices in small and medium sized enterprises and problems of establishing them, due to restriction of resources and particularly wide gap between management accounting theory and practice compared to larger companies. Trends in the small and medium-sized enterprises in the structure of the national economy and their role in the development of the domestic economic system can be predicted on the basis of several reviewed cases. This confirms the relevance of the analysis of the management accounting system of economic entities in order to determine financial reserves to ensure economic activity in a crisis. Automated parametric control systems have been developed and proposed for implementation as elements of management accounting in order to provide processes for planning, monitoring and controlling of operational processes, as well as provide information and analytical support for management decision-making as a result of this study.

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“…Both internal and external drivers are found to be important in EMS. Based on the literature, internal drivers such as moral and personal drivers affect the performance and commitment of the SMEs p-ISSN : 2528-3561 e-ISSN : 2541-1934 [26]. Therefore, it is recommended for SMEs to find the internal drivers within the leadership team or the organization to improve the chances of a successful implementation of EMS.…”

Section: Fig 2 Relationship Of Factorsmentioning

confidence: 99%

“…Therefore, it is recommended for SMEs to find the internal drivers within the leadership team or the organization to improve the chances of a successful implementation of EMS. SMEs need to recognize the benefits and long-term optimizations that may result from involving workers in environmental management initiatives [26].…”

Section: Fig 2 Relationship Of Factorsmentioning

confidence: 99%

Environmental Management System Implementation in MSMEs: A Literature Review

Gunawan

Asyahira²,

Sidjabat³

2020

JSE

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The amount of MSMEs units about 99.99 percent of the overall number of business operators in Indonesia showed that MSMEs play a significant role in economic growth and development. At the same time, MSMEs cumulative contribution to environmental issues is not recorded MSMEs participation in the cleaner environment has not yet been noticed. Thus, the environmental management system for MSMes is crucial. This study is a literature review about the implementation of the ISO 14001 environmental management system in MSMEs, challenges and its future potential. The result and discussion discussed the case study of ISO 14001 implementation in Indonesia and other countries. Case studies from Indonesia and other countries showed that implementation of ISO 14001 is possible for MSMEs. The biggest challenges of its implementation is cost, the competence of employees, and resources available for the organization. An alternative for overcoming these challenges is implementing other models of EMS that is more suitable for MSMEs. The important aspects is the environmental awareness of the stakeholders and the internal and external drivers within the organization. Further studies can be done to research specific case studies of EMS such as ISO 14001 or AMEMs implementation in MSMEs. AbstrakJumlah unit UMKM sekitar 99,99 persen dari keseluruhan jumlah operator bisnis di Indonesia menunjukkan bahwa UMKM memainkan peran penting dalam pertumbuhan dan perkembangan ekonomi. Pada saat yang sama, kontribusi kumulatif UMKM terhadap masalah lingkungan tidak dicatat. Partisipasi UMKM dalam lingkungan yang lebih bersih belum diperhatikan. Dengan demikian, sistem manajemen lingkungan untuk UMKM sangat penting. Studi ini adalah tinjauan literatur tentang penerapan sistem manajemen lingkungan ISO 14001 dalam UMKM, tantangan dan potensi masa depannya. Hasil dan diskusi membahas studi kasus implementasi ISO 14001 di Indonesia dan negara lain. Studi kasus dari Indonesia dan negara lain menunjukkan bahwa penerapan ISO 14001 dimungkinkan untuk UMKM. Tantangan terbesar dari implementasinya adalah biaya, kompetensi karyawan, dan sumber daya yang tersedia untuk organisasi. Alternatif untuk mengatasi tantangan-tantangan ini adalah menerapkan model EMS lain yang lebih cocok untuk UMKM. Aspek penting adalah kesadaran lingkungan dari para pemangku kepentingan dan pendorong internal dan eksternal dalam organisasi. Studi lebih lanjut dapat dilakukan untuk meneliti studi kasus EMS tertentu seperti penerapan ISO 14001 atau AMEM di UMKM.

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A systematic analysis of environmental management systems in SMEs: Possible research directions from a management accounting and control stance

Cited by 78 publications

References 81 publications

What are the drivers and barriers for green business practice adoption for SMEs?

What are the drivers and barriers for green business practice adoption for SMEs?

Certain Aspects of the Management Accounting System for Small and Medium-Sized Enterprises

Environmental Management System Implementation in MSMEs: A Literature Review

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