Environmental sustainability has received much attention in recent times by world leaders. This is largely due to the rate at which the natural environment is deteriorating and thus, presenting an urgent need for action to ensure the continuity of the earth ecosystem to sustain life. Consequently, the world has witnessed heightened pressure on firms to engage in environmental accountability practices. This is partly because firms have been implicated as major contributors to environmental degradation, particularly in low-income settings. Extensive research has, therefore, been directed by the academic community to understand the nature and extent to which institutional factors and the firm’s initiatives may predict firm environmental accountability practice. This paper, therefore, aimed at providing a review and synthesis of institutional isomorphism, environmental management accounting and environmental accountability, and to propose a theoretical framework to investigate the nexus among these concepts. We observed that the relationship between the institutional isomorphic factors and environmental accountability practices defies consistency. Based on the findings, we advance a theoretical framework to help focus and understand the complex relationships among institutional isomorphic factors, environmental management accounting implementation and environmental accountability which are paramount to protecting the earth’s ecosystem and sustenance of human life.

中文翻译：

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制度同构、环境管理会计和环境问责：综述

近年来，环境可持续性受到世界各国领导人的广泛关注。这主要是由于自然环境恶化的速度，因此迫切需要采取行动确保地球生态系统的连续性以维持生命。因此，世界见证了企业参与环境问责实践的压力越来越大。这部分是因为企业被认为是环境退化的主要贡献者，特别是在低收入环境中。因此，学术界已经进行了广泛的研究，以了解制度因素和公司举措可能预测公司环境责任实践的性质和程度。因此，本文 旨在提供制度同构、环境管理会计和环境责任的审查和综合，并提出一个理论框架来研究这些概念之间的联系。我们观察到，制度同构因素与环境问责实践之间的关系违背了一致性。基于这些发现，我们提出了一个理论框架，以帮助关注和理解制度同构因素、环境管理会计实施和环境责任之间的复杂关系，这些关系对于保护地球生态系统和人类生活的维持至关重要。我们观察到，制度同构因素与环境问责实践之间的关系违背了一致性。基于这些发现，我们提出了一个理论框架，以帮助关注和理解制度同构因素、环境管理会计实施和环境责任之间的复杂关系，这些关系对于保护地球生态系统和人类生活的维持至关重要。我们观察到，制度同构因素与环境问责实践之间的关系违背了一致性。基于这些发现，我们提出了一个理论框架，以帮助关注和理解制度同构因素、环境管理会计实施和环境责任之间的复杂关系，这些关系对于保护地球生态系统和人类生活的维持至关重要。