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.

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Strategy, Management Accounting Systems, and Performance of Iranian Petrochemical Companies in the Light of Contingency Theory

In the present business atmosphere, an organization should be able to respond to environmental needs occasioned by rapid and dynamic evolution as quickly as possible. It is obvious that such ability is impossible without a proper strategic approach, strategic thinking, and a suitable management accounting system. This study attempts to investigate the relationships between strategy, management ...

متن کامل

Aligning supply chain strategy with corporate environmental strategy: A contingency approach

Environmental sustainability is driving firms to extend their green effort across their supply chain. However, the literature has not thoroughly examined the multiple relationships among supply chain (SC) strategy, corporate environmental (CE) strategy, and firm performance. As such, this paper, adopts an alignment perspective to empirically examine the complex links between four SC strategies ...

متن کامل

The Development Strategy of IT Capability: A Contingency Perspective

This study proposes a conceptual model to link IT capabilities, industry types, and value implications. We attempt to use a contingency analysis to theorize that which types of IT capabilities (e.g., externally-focused, internally-focused, and aggregate IT capability) should a firm develop and then what benefits (e.g., firm value and firm performance) it will gain according to its industry’s va...

متن کامل

Environmental Management and Corporate Strategy: Framework and (new?) Instruments

Nowadays, environmental management is being increasingly seen as an important management task. Indeed, the integration of environmental concerns into business functions can allow companies to find new opportunities and to reduce their risks and liabilities. Consequently, being a possible noteworthy determinative of companies’ competitive position, with the capability to ensure or even increase ...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Journal of Cleaner Production

سال: 2021

ISSN: ['0959-6526', '1879-1786']

DOI: https://doi.org/10.1016/j.jclepro.2021.127402