Environmental management accounting and waste management practices: A case of a manufacturing company
Abstract:
Purpose: This study examines how Environmental Management Accounting practices are related to waste management practices and how the organization in the case study is influenced in adopting the waste management practices
Research methodology: The case study method was used in examining the applicability of Environmental Management Accounting to waste management in one large manufacturing company. Interviews, observations and archival documents were used as data collection methods.
Results: The study observed that the company had reinvigorated environmental management and waste management practices due to the influence of the major stakeholders. These motivations can be categorized into three main pillars including coercive, mimetic, and normative isomorphisms.
Limitations: As the research is directed towards the selection of in-depth inquiry of specific settings infused with culture, values, beliefs, stories, language, perception, politics and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research.
Contribution: Policies, practices and motivations promote the future development of environmental management accounting and waste management practices in the Sri Lankan context.
Downloads
Aruppola, A., & Perera, P. (2013). Environmental reporting practice of listed companies in Sri Lanka: Evidence from Manufacturing, Motor, Power and Energy Sectors. In International Conference on Business and Information. 1st to 2nd November.
Australian Ecologically Sustainable Development Steering Committee 1992, viewed on 10 January 2020, http://www.environment.gov. au/ esd/national/nsesd/strategy/wastes.html
DiMaggio, P. J., & Powell, W.W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 60-147.
El-Haggar. (2007). Sustainable industrial design and waste management: Cradle-to-cradle. Elsevier Academic Press: An International Journal.
Gunarathne, N., & Alahakoon, Y. (2016). Environmental management accounting practices and their diffusion: The Sri Lankan Experience. NSBM Journal of Management, 1-26.
Gunarathne, N., & Lee, K. H. (2015). Environmental Management Accounting (EMA) for environmental management and organizational change. Journal of Accounting & Organizational Change, 11(3), 362-383.
Gunarathne, N., & Lee, K. H. (2014). Fostering environmental management practices with supporting tools of sustainability accounting: an institutional theory. Journal of Accounting & Organizational Change.
Gunarathne, N., & Lee, K. H. (2013). Adopting and implementing environmental Management Accounting practices in the hotel sector: A Sri Lankan case. Journal of Accounting & Organizational Change.
Hwang, B. G., & Yeo, Z. B. (2011). Perception on benefits of construction waste management in the Singapore construction industry. Engineering, Construction and Architectural Management, 18(4), 394-406.
National Environmental Act 1980, viewed on 10 January 2020, http://www.cea.lk
Qian, W., Burritt, R., & Monroe, G. (2009). Environmental management accounting in local government: A case of waste management. Accounting, Auditing & Accountability Journal, 24(1), 93-128.
Scott, W. R., & Meyer, J. W. (1995). Institutional analysis: variance and process theory approaches - Institutional Environments and Organisations: Structural Complexity and Individualism. Sage, Thousand Oaks, pp. 81-99.
Watchaneeporn, S. (2010). Barriers to the development of environmental management accounting: An exploratory study of pulp and paper companies in Thailand. Euro Med Journal of Business.
- Aruppola, A., & Perera, P. (2013). Environmental reporting practice of listed companies in Sri Lanka: Evidence from Manufacturing, Motor, Power and Energy Sectors. In International Conference on Business and Information. 1st to 2nd November.
- Australian Ecologically Sustainable Development Steering Committee 1992, viewed on 10 January 2020, http://www.environment.gov. au/ esd/national/nsesd/strategy/wastes.html
- DiMaggio, P. J., & Powell, W.W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 60-147.
- El-Haggar. (2007). Sustainable industrial design and waste management: Cradle-to-cradle. Elsevier Academic Press: An International Journal.
- Gunarathne, N., & Alahakoon, Y. (2016). Environmental management accounting practices and their diffusion: The Sri Lankan Experience. NSBM Journal of Management, 1-26.
- Gunarathne, N., & Lee, K. H. (2015). Environmental Management Accounting (EMA) for environmental management and organizational change. Journal of Accounting & Organizational Change, 11(3), 362-383.
- Gunarathne, N., & Lee, K. H. (2014). Fostering environmental management practices with supporting tools of sustainability accounting: an institutional theory. Journal of Accounting & Organizational Change.
- Gunarathne, N., & Lee, K. H. (2013). Adopting and implementing environmental Management Accounting practices in the hotel sector: A Sri Lankan case. Journal of Accounting & Organizational Change.
- Hwang, B. G., & Yeo, Z. B. (2011). Perception on benefits of construction waste management in the Singapore construction industry. Engineering, Construction and Architectural Management, 18(4), 394-406.
- National Environmental Act 1980, viewed on 10 January 2020, http://www.cea.lk
- Qian, W., Burritt, R., & Monroe, G. (2009). Environmental management accounting in local government: A case of waste management. Accounting, Auditing & Accountability Journal, 24(1), 93-128.
- Scott, W. R., & Meyer, J. W. (1995). Institutional analysis: variance and process theory approaches - Institutional Environments and Organisations: Structural Complexity and Individualism. Sage, Thousand Oaks, pp. 81-99.
- Watchaneeporn, S. (2010). Barriers to the development of environmental management accounting: An exploratory study of pulp and paper companies in Thailand. Euro Med Journal of Business.