Diffusion of environmental management accounting for cleaner production: Evidence from some case studies

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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Diffusion of environmental management accounting for cleaner production : Evidence from some case studies. / Burritt, Roger Leonard; Herzig, Christian; Schaltegger, Stefan; Viere, Tobias.

in: Journal of Cleaner Production, Jahrgang 224, 01.07.2019, S. 479-491.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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@article{dd74713ae2104750a5541ab5d2170c56,
title = "Diffusion of environmental management accounting for cleaner production: Evidence from some case studies",
abstract = "Environmental management accounting provides a set of tools designed to support management to make better decisions about cleaner production. Diffusion of innovation theory provides a foundation for understanding the dynamics of environmental management accounting implementation. Based on five case studies of businesses in Indonesia, the Philippines and Vietnam characteristics of environmental management accounting innovations and temporal path of development are explored. The cases examined reveal the importance of incremental path specific changes to work towards complex sustainability settings and demonstrate the richness and usefulness of fostering cleaner production practices through a multitude of environmental management accounting tools, which rejects the view that one environmental management accounting method such as material flow cost accounting would suffice. Moreover, the findings show the relevance of involving external support and the need for interdisciplinary execution in diffusing environmental management accounting innovations.",
keywords = "Sustainability sciences, Management & Economics, Environmental management accounting, Diffusion of Innovation, Temporal paths of development",
author = "Burritt, {Roger Leonard} and Christian Herzig and Stefan Schaltegger and Tobias Viere",
year = "2019",
month = jul,
day = "1",
doi = "10.1016/j.jclepro.2019.03.227",
language = "English",
volume = "224",
pages = "479--491",
journal = "Journal of Cleaner Production",
issn = "0959-6526",
publisher = "Elsevier Science",

}

RIS

TY - JOUR

T1 - Diffusion of environmental management accounting for cleaner production

T2 - Evidence from some case studies

AU - Burritt, Roger Leonard

AU - Herzig, Christian

AU - Schaltegger, Stefan

AU - Viere, Tobias

PY - 2019/7/1

Y1 - 2019/7/1

N2 - Environmental management accounting provides a set of tools designed to support management to make better decisions about cleaner production. Diffusion of innovation theory provides a foundation for understanding the dynamics of environmental management accounting implementation. Based on five case studies of businesses in Indonesia, the Philippines and Vietnam characteristics of environmental management accounting innovations and temporal path of development are explored. The cases examined reveal the importance of incremental path specific changes to work towards complex sustainability settings and demonstrate the richness and usefulness of fostering cleaner production practices through a multitude of environmental management accounting tools, which rejects the view that one environmental management accounting method such as material flow cost accounting would suffice. Moreover, the findings show the relevance of involving external support and the need for interdisciplinary execution in diffusing environmental management accounting innovations.

AB - Environmental management accounting provides a set of tools designed to support management to make better decisions about cleaner production. Diffusion of innovation theory provides a foundation for understanding the dynamics of environmental management accounting implementation. Based on five case studies of businesses in Indonesia, the Philippines and Vietnam characteristics of environmental management accounting innovations and temporal path of development are explored. The cases examined reveal the importance of incremental path specific changes to work towards complex sustainability settings and demonstrate the richness and usefulness of fostering cleaner production practices through a multitude of environmental management accounting tools, which rejects the view that one environmental management accounting method such as material flow cost accounting would suffice. Moreover, the findings show the relevance of involving external support and the need for interdisciplinary execution in diffusing environmental management accounting innovations.

KW - Sustainability sciences, Management & Economics

KW - Environmental management accounting

KW - Diffusion of Innovation

KW - Temporal paths of development

UR - http://www.scopus.com/inward/record.url?scp=85064015325&partnerID=8YFLogxK

U2 - 10.1016/j.jclepro.2019.03.227

DO - 10.1016/j.jclepro.2019.03.227

M3 - Journal articles

VL - 224

SP - 479

EP - 491

JO - Journal of Cleaner Production

JF - Journal of Cleaner Production

SN - 0959-6526

ER -

DOI