Diffusion of environmental management accounting for cleaner production: Evidence from some case studies
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In: Journal of Cleaner Production, Vol. 224, 01.07.2019, p. 479-491.
Research output: Journal contributions › Journal articles › Research › peer-review
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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 -