Investigating the Relationship between Environmental Strategies and Environmental Management Accounting

By Giao Reynolds and Nicholas Mangos.

Published by The Organization Collection

Format Price
Article: Print $US10.00
Article: Electronic $US5.00

The current paper explores the environmental component of sustainability management strategies of the firm referred to as Environmental strategies. Specifically the research investigates whether there is a relationship between Environmental Management Accounting (EMA) and firms’ Environmental Strategies (ES). EMA provides management with information that assists in environmental strategy formulation and direction. It may well be that ES directs the form and nature of EMA. EMA has a monetary as well as a physical component and the study differentiates between Monetary EMA (MEMA) and Physical EMA (PEMA). The research study investigates the nature and direction of the relationship between ES and EMA. Content Analysis research methods and a case study approach are used to investigate the relationship. The findings from this case study analysis, using a select number of Australian firms, indicated a relationship between PEMA and ES. Furthermore, consideration was also given to the relationship between MEMA and ES but there was no clear disclosure from any reports in the study of a significant amount (if any) of MEMA recorded. Emphasis was then placed on ways of identifying the PEMA and its relationship to ES of the select Australian firms investigated in the current study.

Keywords: Environmental Management Accounting, Environmental Strategies

International Journal of Knowledge, Culture and Change Management, Volume 11, Issue 5, pp.89-114. Article: Print (Spiral Bound). Article: Electronic (PDF File; 894.821KB).

Giao Reynolds

Doctoral Scholar, Flinders Business School, Flinders University of South Australia, Adelaide, Australia

Doctoral scholar and researcher, Flinders Business School, Flinders University

Dr. Nicholas Mangos

Senior Lecturer, Flinders Business School, Flinders University of South Australia, Adelaide, Australia

Senior Lecturer International Business. Major research interests are sustainability, strategies of a firm, environmental strategies, and poverty strategies.

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