Institutional isomorphism, environmental management accounting and environmental accountability: a review

Amoako, Gilbert K.; Adam, Anokye M.; Arthur, Clement Lamboi; Tackie, George

doi:10.1007/s10668-020-01140-y

Cited by 21 publications

(30 citation statements)

References 69 publications

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“…Environmental accountability has continued to push organisations to divulge information on the impacts of their activities on the environment [4], which has led to EMA's growth [26]. Historically, EMA emerged in the early 1990s and was initiated by the Environmental Protection Agency in the United States of America (USA).…”

Section: Background On the Need For Emaps In The Supply Chain Managem...mentioning

confidence: 99%

“…The motivation to address EMA implementation challenges in SCMSs emanated from the global agenda [1] to end environmental challenges, particularly in the manufacturing sector [2]. Many studies confirmed that the manufacturing and extractive industries contribute significantly to environmental challenges through carbon emissions and water and air pollution [3,4]. Ref.…”

Section: Introductionmentioning

confidence: 99%

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Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector

2023

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Environmental management accounting (EMA) implementation challenges within supply chain management systems (SCMSs) and environmental awareness in emerging economies should be addressed for sustainable development. Therefore, this study explores EMA implementation challenges in the supply chain in manufacturing to propose a framework to guide manufacturing companies to achieve a cleaner production chain. After conducting an extensive literature review on literature related to EMA in developing countries, challenges characterising EMA implementation have been identified. These include incoherent government policies and regulations; unavailability of resources; technological incapability; inadequate training and expertise; allocation of environmental costs; and environmental reporting. Hence, it is suggested that manufacturing companies must understand the financial and environmental benefits of achieving cleaner production through implementing EMA. Managers can make more environmentally friendly decisions based on their supply chain using the developed framework. Regulators may need key regulatory framework reforms and policies to monitor and assess environmental compliance throughout the supply chain. Longitudinal and quantitative data from manufacturing companies in developing countries are suggested to validate the existence of EMA implementation challenges.

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Section: Background On the Need For Emaps In The Supply Chain Managem...mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector

2023

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“…The position according to which organizational isomorphism increases organizational legitimacy is one of the central ones in institutional theory (DiMaggio & Powell, 1983;Amoako, Adam, Arthur & Tackie, 2021). Isomorphism is most often interpreted as the "same device" in the sense of structure, processes or structure.…”

Section: Methodsmentioning

confidence: 99%

Organizational behavior from the perspective of methodological isomorphism

Maksimtsev¹,

Gorchakov²,

Kostin³

et al. 2023

Strategic Management

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Background: As an interdisciplinary research area at the interface of management theory, psychology, sociology, social anthropology, and cultural studies, organizational behavior (OB) still lacks a clear definition, whereas its status and scope have not been precisely determined. Some experts believe that the knowledge of all possible instances of OB and its constant improvement is the key to the proper calibration of management techniques, organizational dynamics, and more active staff. Others stress that OB has lost its significance and authority as an academic discipline. Purpose: The goal of the research is to develop an approach that complements and further develops concepts comprising OB theory as regards the identification of micro-, meso-, and macro-organizational behavior actors - individuals, groups, teams, the organization itself, and its external stakeholders. Study design/methodology/approach: The authors provide a solid framework for the principle of methodological isomorphism and its application to the indicators of OB - measures of organizational actions. Further, a possibility for the methodological integration of tools for managing the OB of all categories of actors is demonstrated. Findings/conclusions: An original definition of OB management is offered and justified. The focus is on the strategic context of efforts to improve OB. A strategy map used in OB management is provided as an illustration. It is concluded that the sustainable success of an organization heavily depends on how stakeholders (actors) perceive the efforts of the management to enhance working conditions and the organizational culture of the work environment, as well as to strengthen the market leadership of the organization. Limitations/future research: The research limitations lie in the scope of methodological challenges which need to be solved. New approaches to monitoring, analyzing, and evaluating the measurement results are going to be proposed and researched. The methodology and relevant calculations for perception indicators computation are going to be explored.

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“…This is the case when the norm or shared value is endorsed by the group or the professional association as the ethical thing to do. This form of compliance has been described as a normative isomorphic pressure [49]. In Ghana, for example, the Institute of Chartered Accountants (Ghana), educational institutions, or the Association of Ghana Industries may have influence on the way firms respond to environmental concerns.…”

Section: Normative Isomorphism and Eapmentioning

confidence: 99%

Environmental Accountability Practices of Environmentally Sensitive Firms in Ghana: Does Institutional Isomorphism Matter?

et al. 2021

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Operational activities of firms accumulate over time and adversely impact the environment, which, in turn, threaten the earth’s ecosystem and sustainable development agendas. Both internal- and external-specific pressures may play a crucial part in a firm’s decision to conform to environmental accountability practices (EAP). This paper examines the associations between institutional isomorphic forces and EAP among environmentally sensitive firms in Ghana. A representative sample of 166 environmentally sensitive firms were randomly selected and included in this study. A structured questionnaire was used to obtain relevant data for the analysis. Multiple regression models estimated the hypothesized crude and adjusted associations between EAP and isomorphic factors (mimetic, normative and coercive pressures). Initial adjustment with the isomorphic factors revealed significant associations of mimetic pressure which arises when companies engage in competition seeking superior performance and normative force with EAP but not coercive. A further control for the firm’s characteristics found a strong association of normative pressure with EAP. The findings suggest that mimetic and normative pressures may be essential in an attempt to stimulate EAP among environmentally sensitive firms in Ghana. Our results are broadly consistent with the predictions of institutional theory as it applies to EAP. Efforts to ensure environmental reporting among firms should strengthen normative and mimetic forces, particularly in the low- and middle-income settings.

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Institutional isomorphism, environmental management accounting and environmental accountability: a review

Cited by 21 publications

References 69 publications

Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector

Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector

Organizational behavior from the perspective of methodological isomorphism

Environmental Accountability Practices of Environmentally Sensitive Firms in Ghana: Does Institutional Isomorphism Matter?

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