e-journal

Environmental management accounting in local government

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Purpose – This study aims to explore the state of environmental management accounting practice
and the motivations for its use with a view to improving waste and recycling management by local
government. The focus is on practice in local governments situated in the state of New South Wales
(NSW), Australia. Prior studies suggest the need for environmental management accounting as a
supporting tool for waste management.
Design/methodology/approach – An exploratory case study method was applied in 12 NSW local
government organisations. In each local government interviews were conducted with managers
responsible for waste and recycling issues.
Findings – Contrary to prior research this study found that, in the local governments investigated,
an increasing amount of environmental management accounting information is being made available.
The case studies found two main motivations encouraging the development of environmental
management accounting in local government: first, social structural influences, such as regulatory
pressures from different environmental regulatory bodies, environmental expectations from local
communities, and pressures from peer councils; second, organisational contextual influences reflecting
situational needs in the organisational contexts, such as complex waste operations and service
designs, changes and uncertainties in waste and recycling management, and the council’s strategic
position for waste management.
Research limitations/implications – The results imply that institutional theory and contingency
theory provide different but complementary explanations for the development of environmental
management accounting in waste management. Although previous environmental studies are
overwhelmingly in favour of social system-based theories, such as institutional theory, to explain
environmental changes in organisations, an organisation’s contextual dynamics seem to be equally
important.
Originality/value – The findings about motivations provide useful information for environmental
strategists and government regulators to make policies that improve accountability and the efficiency
of waste and recycling management as well as promote future development of environmental
management accounting to support sustainable waste management solutions.

Keywords Environmental management, Accounting, Local government, Waste management,Contingency planning, Australia

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2011

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 24 No. 1, 2011 pp. 93-128

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

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