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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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
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spelling doaj-cb63311ad39c46f7ac811574432ba2e32020-11-25T03:31:11ZengMDPI AGSustainability2071-10502020-06-01124506450610.3390/su12114506Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting AdoptionBadar Latif0Zeeshan Mahmood1Ong Tze San2Ridzwana Mohd Said3Allah Bakhsh Khan4Department of Accounting and Finance, Faculty of Economics and Management, University Putra Malaysia, Serdang 43400, MalaysiaDepartment of Commerce, Bahauddin Zakariya University, Multan 60800, PakistanDepartment of Accounting and Finance, Faculty of Economics and Management, University Putra Malaysia, Serdang 43400, MalaysiaDepartment of Accounting and Finance, Faculty of Economics and Management, University Putra Malaysia, Serdang 43400, MalaysiaDepartment of Commerce, Bahauddin Zakariya University, Multan 60800, PakistanThis 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.https://www.mdpi.com/2071-1050/12/11/4506environmental management accountinginstitutional pressuresPLS-SEMPakistan
collection DOAJ
language English
format Article
sources DOAJ
author Badar Latif
Zeeshan Mahmood
Ong Tze San
Ridzwana Mohd Said
Allah Bakhsh Khan
spellingShingle Badar Latif
Zeeshan Mahmood
Ong Tze San
Ridzwana Mohd Said
Allah Bakhsh Khan
Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption
Sustainability
environmental management accounting
institutional pressures
PLS-SEM
Pakistan
author_facet Badar Latif
Zeeshan Mahmood
Ong Tze San
Ridzwana Mohd Said
Allah Bakhsh Khan
author_sort Badar Latif
title Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption
title_short Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption
title_full Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption
title_fullStr Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption
title_full_unstemmed Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption
title_sort coercive, normative and mimetic pressures as drivers of environmental management accounting adoption
publisher MDPI AG
series Sustainability
issn 2071-1050
publishDate 2020-06-01
description 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.
topic environmental management accounting
institutional pressures
PLS-SEM
Pakistan
url https://www.mdpi.com/2071-1050/12/11/4506
work_keys_str_mv AT badarlatif coercivenormativeandmimeticpressuresasdriversofenvironmentalmanagementaccountingadoption
AT zeeshanmahmood coercivenormativeandmimeticpressuresasdriversofenvironmentalmanagementaccountingadoption
AT ongtzesan coercivenormativeandmimeticpressuresasdriversofenvironmentalmanagementaccountingadoption
AT ridzwanamohdsaid coercivenormativeandmimeticpressuresasdriversofenvironmentalmanagementaccountingadoption
AT allahbakhshkhan coercivenormativeandmimeticpressuresasdriversofenvironmentalmanagementaccountingadoption
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