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Key research themes
1. How does Environmental Management Accounting (EMA) influence organizational and environmental performance in diverse business contexts?
This research theme explores the empirical impact of EMA practices on both environmental and financial performance within organizations, emphasizing the value of integrating EMA into strategic management and operational systems. It examines how EMA supports sustainability initiatives, operational efficiencies, and profitability, particularly in manufacturing and consumer goods sectors across developing and developed economies.
Key finding: This study empirically demonstrates that EMA positively influences environmental information systems, knowledge management, green innovation, and energy efficiency, which in turn improve environmental performance (EP).... Read more
Key finding: Findings reveal that EMA practices significantly improve return on assets (ROA) but have a non-significant direct effect on return on equity (ROE) in Nigerian consumer goods firms. The research highlights the importance of... Read more
Key finding: This study identifies a significant positive relationship between sustainability management accounting (SMA) and organizational performance, with environmental management systems (EMS) mediating this relationship in... Read more
Key finding: The research reveals that physical EMA practices are more prevalent than monetary EMA among South African SMEs, with 77% utilizing physical environmental data to manage environmental challenges. The study finds SMEs favor... Read more
2. What are the theoretical frameworks and methodological advancements underpinning Environmental Management Accounting (EMA), particularly concerning Material Flow Cost Accounting (MFCA) and its role in sustainability?
This theme investigates theoretical growth and practical developments in EMA methodologies, focusing on how MFCA identifies waste and non-product output costs, and its integration into environmental decision-making. It highlights the importance of accounting frameworks to reveal hidden environmental costs, refining management accounting approaches to support sustainability goals and cleaner production.
Key finding: This review paper delineates foundational theories of EMA and empirically validates the significance of Material Flow Cost Accounting (MFCA) for uncovering hidden non-product output costs. It demonstrates that MFCA... Read more
Key finding: Empirical analysis reveals that perceived ecological environmental uncertainty negatively influences MFCA adoption, whereas supplier integration positively impacts MFCA implementation. Firms performing well in MFCA realize... Read more
Key finding: This chapter advances EMA’s theoretical and empirical frameworks by presenting the evolution of EMA policies and methodologies, notably through Activity-Based Costing (ABC) applied within an energy company. It elucidates... Read more
Key finding: Building on a long-term literature review and citation analysis, the paper critiques the proliferation of ambiguous terminology and stresses the need for fundamental organizational transformation for ecological balance. It... Read more
Key finding: The paper highlights the challenges in identifying and allocating environmental costs within conventional management accounting systems. It advocates EMA’s role in revealing hidden environmental costs through techniques like... Read more
3. How do managerial perceptions, organizational control systems, and accounting practices influence the adoption and effectiveness of Environmental Management Accounting (EMA) for sustainability?
This research theme delves into the behavioral and organizational dimensions shaping EMA adoption, exploring managerial attitudes towards EMA benefits, the construction and role of sustainability control systems, and critical perspectives on how accounting interacts with business agendas and sustainability. It assesses the alignment between environmental accounting practices and broader strategic, institutional, and ideological contexts.
Key finding: This paper critically argues that environmental accounting research predominantly adopts a managerialist perspective aligned with conventional business agendas, often conflicting with genuine sustainability goals. Empirical... Read more
Key finding: Case study findings reveal management’s positive perception of EMA as an effective waste management and cleaner production tool within a South African paper and pulp manufacturing company. The research identifies that EMA... Read more
Key finding: This conceptual paper outlines that sustainability control systems (SCS), developed and implemented by management accountants, vary in integration level with traditional management control systems (MCS). It highlights the... Read more
Key finding: This literature overview reveals a predominant focus on environmental cost measurement within sustainability accounting, often overlooking the revenue or income dimensions necessary for comprehensive business sustainability.... Read more
Key finding: The study proposes integrating environmental accounting within national accounting frameworks of emerging oil and gas economies like Ghana, emphasizing macroeconomic sustainability indicators. It advocates adopting... Read more