Environmental management accounting in local government: Functional and institutional imperatives

Wei Qian*, Roger L. Burritt, Gary S. Monroe

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

21 Citations (Scopus)

Abstract

The challenge of using environmental management accounting (EMA) tools such as full-cost accounting to improve waste and recycling management has been acknowledged for over a decade. However, research on assessing and understanding local government use of EMA, especially broader levels of EMA, is lacking. This study investigates the link between the nature and drivers of EMA practice for waste and recycling services based on a survey conducted with local governments in New South Wales, Australia. The study finds that although social and organisational factors are related to the uptake of EMA, local governments are subject to stronger functional demands than institutional pressures in their use of more expansive EMA such as indirect and external costs and impacts. This implies that the use of EMA in local government is viewed more as an adaptive activity to cope with functional challenges and achieve efficiency, than as an institutional imperative to achieve social acceptance.

Original languageEnglish
Pages (from-to)148-165
Number of pages18
JournalFinancial Accountability and Management
Volume34
Issue number2
DOIs
Publication statusPublished - May 2018
Externally publishedYes

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