Purpose

Environmental management accounting (EMA) has received increasing interest since 2000 and is now regarded as an effective tool to deal with environmental issues and the economic performance of companies and countries. This study aims to examine the impacts of institutional pressures on the adoption of EMA by manufacturing companies operating in Libya. The study examines how such adoption is impacted by four contingent factors, namely, company size, company age, environmental management system adoption and business type.

Design/methodology/approach

Data was collected from a sample of medium- and large-sized manufacturing companies operating in Libya by means of a questionnaire survey. Institutional pressure and contingency factors were tested against the level of EMA adoption via multiple regression analysis and moderator multiple regression.

Findings

The results indicate that the relationship between coercive pressures and EMA adoption varies as a function of company size. This result indicates that when companies face pressures, the way they respond depends on specific circumstances and characteristics of the company such as company size.

Originality/value

The key contribution of this study to the body of knowledge comes from being able to combine contingency and the new institutional sociology perspective of the institutional theory to create a complementary perspective. This was achieved by examining the moderating effect of the four contingent variables on the relationship between institutional pillars and EMA adoption in manufacturing companies in Libya.

中文翻译：

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制度和或有因素对采用环境管理会计系统的影响：以利比亚制造公司为例

目的

自 2000 年以来，环境管理会计 (EMA) 受到越来越多的关注，现在被视为处理环境问题以及公司和国家经济绩效的有效工具。本研究旨在检查制度压力对在利比亚经营的制造公司采用 EMA 的影响。该研究考察了这种采用如何受到四个或有因素的影响，即公司规模、公司年龄、环境管理系统采用和业务类型。

设计/方法/方法

数据是通过问卷调查的方式从在利比亚经营的大中型制造企业样本中收集的。通过多元回归分析和调节多元回归，针对 EMA 的采用水平对制度压力和应急因素进行了测试。

发现

结果表明，强制性压力与 EMA 采用之间的关系随公司规模的变化而变化。这一结果表明，当企业面临压力时，他们的应对方式取决于企业的具体情况和公司规模等特点。

原创性/价值

本研究对知识体系的关键贡献在于能够将偶然性与制度理论的新制度社会学视角相结合，以创造一个互补的视角。这是通过检查四个条件变量对利比亚制造公司制度支柱与 EMA 采用之间关系的调节作用来实现的。