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Institutional drivers of environmental management accounting adoption in public sector water organisations

journal contribution
posted on 04.05.2020, 00:00 authored by Mohammad FerdousMohammad Ferdous, CA Adams, G Boyce
Purpose – The purpose of this paper is to examine the influences on the adoption of environmentalmanagement accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on the concepts of reflexive isomorphism and institutional logics. Design/methodology/approach – The primary research involves case analysis of three companies in the Australian water supply industry, drawing on interviews, internal documents and publicly available documents, including annual reports. Findings – Two key drivers for the adoption and emergence of EMA are: the emergence of a government regulator in the form of the Essential Services Commission (ESC) and community expectations with regard to environmental performance and disclosure. The water organisations were found to be reflexively isomorphic, while seeking to align their commercial logic to “sustainability” and “ensuring community expectations” logics to the legitimate adoption of EMA. Originality/value – The paper contributes to the literature by providing case study evidence of the intentions and motivations of management in adopting EMA, and the nature of that adoption process over an extended period. Further, it provides empirical evidence of the applicability of reflexive isomorphism in the context of EMA and institutional logics.

History

Volume

32

Issue

4

Start Page

984

End Page

1012

Number of Pages

29

ISSN

0951-3574

Publisher

Emerald

Language

en

Peer Reviewed

Yes

Open Access

No

Acceptance Date

28/10/2018

External Author Affiliations

La Trobe University; Durham University, UK

Era Eligible

Yes

Journal

Accounting, Auditing and Accountability Journal