Investigating the Relationship between Environmental Strategies and Environmental Management Accounting

Giao Reynolds, Nicholas Mangos

    Research output: Contribution to journalArticlepeer-review

    Abstract

    The current paper explores the environmental component of sustainability management strategies of the firm referred to as Environmental strategies. Specifically the research investigates whether there is a relationship between Environmental Management Accounting (EMA) and firms' Environmental Strategies (ES). EMA provides management with information that assists in environmental strategy formulation and direction. It may well be that ES directs the form and nature of EMA. EMA has a monetary as well as a physical component and the study differentiates between Monetary EMA (MEMA) and Physical EMA (PEMA). The research study investigates the nature and direction of the relationship between ES and EMA. Content Analysis research methods and a case study approach are used to investigate the relationship. The findings from this case study analysis, using a select number of Australian firms, indicated a relationship between PEMA and ES. Furthermore, consideration was also given to the relationship between MEMA and ES but there was no clear disclosure from any reports in the study of a significant amount (if any) of MEMA recorded. Emphasis was then placed on ways of identifying the PEMA and its relationship to ES of the select Australian firms investigated in the current study.

    Original languageEnglish
    Pages (from-to)90-113
    Number of pages24
    JournalInternational Journal of Knowledge, Culture and Change Management
    Volume11
    Issue number5
    DOIs
    Publication statusPublished - 2012

    Keywords

    • Environmental management accounting
    • Environmental strategies

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