Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption

Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption

This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the drivers of EMA adoption in Pakistan. Data wer...

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Bibliographic Details
Main Authors: Badar Latif, Zeeshan Mahmood, Ong Tze San, Ridzwana Mohd Said, Allah Bakhsh Khan
Format: Article
Language:English
Published: MDPI AG 2020-06-01
Series:Sustainability
Subjects:
environmental management accounting
institutional pressures
PLS-SEM
Pakistan
Online Access:https://www.mdpi.com/2071-1050/12/11/4506
Description
Summary:This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the drivers of EMA adoption in Pakistan. Data were collected from the manufacturing sector in Pakistan through a questionnaire-based survey. The study concludes that coercive, normative and mimetic pressures have a significant and positive impact on the adoption of EMA.
ISSN:2071-1050

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