Coercive, normative and Mimetic pressures as drivers of environmental management accounting adoption
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 wer...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Multidisciplinary Digital Publishing Institute
2020
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| Online Access: | http://psasir.upm.edu.my/id/eprint/88184/ http://psasir.upm.edu.my/id/eprint/88184/1/ABSTRACT.pdf |
| _version_ | 1848860572510060544 |
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| author | Latif, Badar Mahmood, Zeeshan Ong, Tze San Mohd Said, Ridzwana Bakhsh, Allah |
| author_facet | Latif, Badar Mahmood, Zeeshan Ong, Tze San Mohd Said, Ridzwana Bakhsh, Allah |
| author_sort | Latif, Badar |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-15T12:47:22Z |
| format | Article |
| id | upm-88184 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T12:47:22Z |
| publishDate | 2020 |
| publisher | Multidisciplinary Digital Publishing Institute |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-881842022-03-10T07:43:49Z http://psasir.upm.edu.my/id/eprint/88184/ Coercive, normative and Mimetic pressures as drivers of environmental management accounting adoption Latif, Badar Mahmood, Zeeshan Ong, Tze San Mohd Said, Ridzwana Bakhsh, Allah 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. Multidisciplinary Digital Publishing Institute 2020 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/88184/1/ABSTRACT.pdf 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 https://www.mdpi.com/2071-1050/12/11/4506 10.3390/su12114506 |
| spellingShingle | Latif, Badar Mahmood, Zeeshan Ong, Tze San Mohd Said, Ridzwana Bakhsh, Allah Coercive, normative and Mimetic pressures as drivers of environmental management accounting adoption |
| title | Coercive, normative and Mimetic pressures as drivers of environmental management accounting adoption |
| title_full | Coercive, normative and Mimetic pressures as drivers of environmental management accounting adoption |
| title_fullStr | Coercive, normative and Mimetic pressures as drivers of environmental management accounting adoption |
| title_full_unstemmed | Coercive, normative and Mimetic pressures as drivers of environmental management accounting adoption |
| title_short | Coercive, normative and Mimetic pressures as drivers of environmental management accounting adoption |
| title_sort | coercive, normative and mimetic pressures as drivers of environmental management accounting adoption |
| url | http://psasir.upm.edu.my/id/eprint/88184/ http://psasir.upm.edu.my/id/eprint/88184/ http://psasir.upm.edu.my/id/eprint/88184/ http://psasir.upm.edu.my/id/eprint/88184/1/ABSTRACT.pdf |