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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: Latif, Badar, Mahmood, Zeeshan, Ong, Tze San, Mohd Said, Ridzwana, Bakhsh, Allah
Format: Article
Language:English
Published: Multidisciplinary Digital Publishing Institute 2020
Online Access:http://psasir.upm.edu.my/id/eprint/88184/1/ABSTRACT.pdf
http://psasir.upm.edu.my/id/eprint/88184/
https://www.mdpi.com/2071-1050/12/11/4506
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spelling my.upm.eprints.881842022-03-10T07:43:49Z http://psasir.upm.edu.my/id/eprint/88184/ Coercive, normative and Mimetic pressures as drivers of environmental management accounting adoption Latif, Badar Mahmood, Zeeshan Ong, Tze San Mohd Said, Ridzwana Bakhsh, Allah 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. Multidisciplinary Digital Publishing Institute 2020 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/88184/1/ABSTRACT.pdf Latif, Badar and Mahmood, Zeeshan and Ong, Tze San and Mohd Said, Ridzwana and Bakhsh, Allah (2020) Coercive, normative and Mimetic pressures as drivers of environmental management accounting adoption. Sustainability, 12 (11). pp. 1-14. ISSN 2071-1050 https://www.mdpi.com/2071-1050/12/11/4506 10.3390/su12114506
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
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.
format Article
author Latif, Badar
Mahmood, Zeeshan
Ong, Tze San
Mohd Said, Ridzwana
Bakhsh, Allah
spellingShingle Latif, Badar
Mahmood, Zeeshan
Ong, Tze San
Mohd Said, Ridzwana
Bakhsh, Allah
Coercive, normative and Mimetic pressures as drivers of environmental management accounting adoption
author_facet Latif, Badar
Mahmood, Zeeshan
Ong, Tze San
Mohd Said, Ridzwana
Bakhsh, Allah
author_sort Latif, Badar
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 Multidisciplinary Digital Publishing Institute
publishDate 2020
url http://psasir.upm.edu.my/id/eprint/88184/1/ABSTRACT.pdf
http://psasir.upm.edu.my/id/eprint/88184/
https://www.mdpi.com/2071-1050/12/11/4506
_version_ 1728052816755294208
score 13.211869

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