Citation
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
Abstract
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.
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Official URL or Download Paper: https://www.mdpi.com/2071-1050/12/11/4506
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Additional Metadata
| Item Type: | Article |
|---|---|
| Divisions: | Faculty of Economics and Management |
| DOI Number: | https://doi.org/10.3390/su12114506 |
| Publisher: | Multidisciplinary Digital Publishing Institute |
| Keywords: | Environmental management accounting; Institutional pressures; PLS-SEM; Pakistan |
| Depositing User: | Ms. Nuraida Ibrahim |
| Date Deposited: | 10 Mar 2022 07:43 |
| Last Modified: | 10 Mar 2022 07:43 |
| Altmetrics: | http://www.altmetric.com/details.php?domain=psasir.upm.edu.my&doi=10.3390/su12114506 |
| URI: | http://psasir.upm.edu.my/id/eprint/88184 |
| Statistic Details: | View Download Statistic |
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