Health, Safety and Environmental Costs and Chemical Selection in the Oilfield Industry: A Method for Informed Decisions During Project Planning

Gilbert, Ylva Maria; Kumpulainen, Anna

doi:10.1007/978-94-007-1390-1_14

Cited by 1 publication

(1 citation statement)

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“…First, this study can be considered as one of the first studies to extend the current empirical evidence related to EA practices from a socio-psychological context. Hence, in contrast with previous studies that are narrowed around EA goals, measures, and disclosure issues [8,18,[32][33][34][35], this study fills the gap in the literature by providing pieces of evidence on the antecedents of managers' behavioral intentions to engage in EA, making a significant theoretical contribution. The intensity of sustainable practices by a firm rests heavily on the green climate of an organization [36], and managers' attitudes and intentions towards such practices are essential components of it [8,18].…”

Section: Introductionmentioning

confidence: 91%

Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability: Managerial Perspectives from a Developing Country

et al. 2020

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Environmental degradation is a serious global issue that has received increasing attention from scholars, policymakers, regulators, environmental activists, and the public as a whole. In the meantime, corporations have been criticized as major contributors to environmental pollution. Environmental accounting (EA) is a corporate practice that seeks to account for the cost of environmental impacts of business operations. However, it is questionable whether the true cost of environmental impacts of business operations is accounted for in the conventional accounting systems. In order to shed more light on this issue, this study examines key drivers of managerial intention to engage in EA practices in Sri Lanka. We employ the theory of planned behavior to conceptualize the antecedents of managers’ intention to engage in EA practices. The results of the partial least square structural equation model (PLS-SEM) evaluation revealed that managers’ intention is significantly influenced by the attitudes towards EA practices, subjective norms, and perceived behavioral control. Our results also indicate that a larger proportion of the variance of perceived behavioral control is explained by the perceived cost and complexity, perceived regulatory pressure, and organizational environmental orientation. The findings of this study provide important theoretical and practical implications for scholars, managers, and policymakers.

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