عنوان انگلیسی مقاله:
Environmental management accounting in the Middle East and North Africa region: Significance of resource slack and coercive isomorphism
ترجمه فارسی عنوان مقاله:
حسابداری مدیریت محیط زیست در منطقه خاورمیانه و آفریقای شمالی: اهمیت انحراف منابع شل و اجباری
Sciencedirect - Elsevier - Journal of Cleaner Production, 267 (2020) 121870: doi:10:1016/j:jclepro:2020:121870
The Middle East and North Africa (MENA) region is suffering from serious environmental issues, which are caused mainly by industrial and non-ﬁnancial business activities. Implementing environmental management accounting (EMA) will help businesses manage environmental issues better and improve how they treat the environment. The key motivation for undertaking this study is that earlier research reported a poor level of environmental accounting practices by ﬁrms in the MENA region. These studies documented the necessity to develop a better understanding of EMA practices and the factors that in- ﬂuence their employment. Based on the new institutional sociology (NIS) perspective of institutional theory and resource slack theory, this study examines the inﬂuence of technological capabilities, environment-focused human resources management (EFHRM) and institutional isomorphism, specif- ically on the extent to which EMA practices are implemented in non-ﬁnancial listed ﬁrms from eight MENA countries. These countries are Saudi Arabia, United Arab Emirates, Kuwait, Oman, Qatar, Bahrain, Jordan and Egypt. A web-based survey approach was utilised; and the data was analysed through structural equation modelling (SEM). The ﬁndings indicated an overall poor widespread of the use of EMA practices in the selected ﬁrms as perceived by the participants. Also, the ﬁndings suggest that technological capabilities, EFHRM and coercive isomorphism positively and signiﬁcantly inﬂuence how EMA practices are implemented. Coercive pressures, technological and human resources are affecting the extent of EMA use in this study’s sample, but not to a great extent. Hence, coercive pressures should be maximised by regulatory bodies in the selected MENA countries in order for EMA practices to be widely accepted. Furthermore, governments should facilitate the outsourcing of experts who can help with implementing EMA practices. It means collaborating with non-government partners, such as accounting associations, industry associations, research & consulting ﬁrms and educational institutions. These kinds of collaborations can lead to better support for environmental management and EMA, thus instituting the required educational programs and training to enhance employees’ awareness of EMA practices that include the role of technology.© 2020 Elsevier Ltd. All rights reserved.
Keywords: Environmental management accounting | Environmental focused human resources | management | Technological capabilities | Institutional theory | Theory of resource slack | MENA Region