Corporate cleaner production strategy development and environmental management accounting: A contingency theory perspective
نویسندگان
چکیده
Despite the popularity of environmental management accounting as an approach to support corporate cleaner production measures, so far, how implementation differs according stage strategy development is largely unknown. This study thus sought identify uses and information characteristics vary among organizations at different stages development. Drawing on contingency theory view system sophistication, stages, uses, it developed analytical framework. Based eighteen case studies business in Sri Lanka, analyzed domain-based functional their (i.e., reactive, preventive proactive stages). Overall, found that be limited fragmented reactive except for using cost savings efficiency improvements. However, findings suggest when progress into higher levels development, there a relatively high level use terms integrative tools, control stewardship purposes.
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ژورنال
عنوان ژورنال: Journal of Cleaner Production
سال: 2021
ISSN: ['0959-6526', '1879-1786']
DOI: https://doi.org/10.1016/j.jclepro.2021.127402