TY - JOUR

T1 - Motivations, Barriers, and Incentives for Adopting Environmental Management (Cost) Accounting and Related Guidelines

T2 - A Study of the Republic of Korea

AU - Lee, Ki-Hoon

PY - 2011/1

Y1 - 2011/1

N2 - The purpose of this paper is to present an empirical case for research in environmental management accounting and/or environmental cost accounting. The paper provides an analysis of the current status of environmental management and/or environmental cost accounting at the industry level. The author explores the extent of management research in the field of corporate sustainability management and environmental management accounting. The study employs a survey method for identifying factors to adopt environmental cost accounting and its guidelines within organizations in Korean manufacturing industry contexts. The paper uncovers those manufacturing industries' views on motivations and obstacles to adopt environmental cost accounting and its guidelines, and general perceptions on related issues. It is found that there is a lack of a systematically structured approach to implement environmental cost accounting internally in practice. The study also finds that some difficulties to adopt environmental cost accounting in practice are caused by the existing accounting and information system. The paper suggests where further contributions might be made by future research endeavours engaging with different industry sectors and country levels.

AB - The purpose of this paper is to present an empirical case for research in environmental management accounting and/or environmental cost accounting. The paper provides an analysis of the current status of environmental management and/or environmental cost accounting at the industry level. The author explores the extent of management research in the field of corporate sustainability management and environmental management accounting. The study employs a survey method for identifying factors to adopt environmental cost accounting and its guidelines within organizations in Korean manufacturing industry contexts. The paper uncovers those manufacturing industries' views on motivations and obstacles to adopt environmental cost accounting and its guidelines, and general perceptions on related issues. It is found that there is a lack of a systematically structured approach to implement environmental cost accounting internally in practice. The study also finds that some difficulties to adopt environmental cost accounting in practice are caused by the existing accounting and information system. The paper suggests where further contributions might be made by future research endeavours engaging with different industry sectors and country levels.

KW - Sustainability sciences, Management & Economics

KW - Corporate sustainability

KW - Environmental cost accounting

KW - Environmental cost accounting guideline

KW - Environmental management accounting

KW - Korean manufacturing industries

UR - http://www.scopus.com/inward/record.url?scp=78751686123&partnerID=8YFLogxK

U2 - 10.1002/csr.239

DO - 10.1002/csr.239

M3 - Journal articles

VL - 18

SP - 39

EP - 49

JO - Corporate Social Responsibility and Environmental Management

JF - Corporate Social Responsibility and Environmental Management

SN - 1535-3958

IS - 1

ER -