Coercive, normative and Mimetic pressures as drivers of environmental management accounting adoption

• 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

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...