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An insight into the associations between environmental activity management, environmental management systems and performance
Meditari Accountancy Research Pub Date : 2021-07-22 , DOI: 10.1108/medar-02-2020-0714
Kevin Baird 1 , Sophia Xia Su 1 , Amy Tung 1
Affiliation  

Purpose

This study uses the survey method to examine the associations between the three levels of environmental activity management (EAM) (environmental activity analysis, environmental activity cost analysis and environmental activity based costing) with environmental management systems (EMSs), and assesses the effectiveness of these EAM practices and EMSs by examining their associations with both environmental and financial performance. While this study is unable to assert causality, the findings provide an important insight into the need to integrate EMSs and EMA practices, specifically EAM. In addition, the findings provide an initial insight into the relationship between the extent of use of these practices and organisational performance (environmental and financial).

Design/methodology/approach

Data was collected using a mail survey of 659 manufacturing organisations identified from the Onesource on-line database. A total of 140 completed questionnaires were returned (21.2%), 72 (10.9%) following the initial mail-out, and a further 68 (10.3%) from the follow-up mail-out.

Findings

In respect to the association between EAM and EMSs, this study provides empirical evidence to support the integration of EAM practices with the use of EMSs, suggesting the relationships between the two is bi-directional. In respect to the association between EMSs with environmental and financial performance, while the extent of use of EMSs is not associated with financial performance, there is strong evidence supporting the positive association between EMSs with environmental performance. Further, while there are minimal results regarding the direct association between the three EAM practices and environmental performance, a cyclical relationship between EAM and financial performance is identified.

Originality/value

This study contributes to the literature by providing an empirical insight into the relationship between the extent of adoption of EMSs and the use of EMA. The focus on the relationship between EMSs and EMA is pertinent owing to the sparse research on EMA practices and the “importance of using such [EAM] practices and integrating them within the organisation rather than using them on an ad hoc basis” (Phan et al., 2018, p. 657). This study also contributes to the literature by examining the effectiveness of both practices in respect to their association with environmental and financial performance.



中文翻译:

深入了解环境活动管理、环境管理系统和绩效之间的关联

目的

本研究采用调查法考察环境活动管理(EAM)三个层次(环境活动分析、环境活动成本分析和环境活动成本分析)与环境管理系统(EMS)之间的关联,并评估这些层次的有效性。通过检查 EAM 实践和 EMS 与环境和财务绩效的关联。虽然这项研究无法断言因果关系,但研究结果提供了对整合 EMS 和 EMA 实践,特别是 EAM 的必要性的重要见解。此外,调查结果提供了对这些做法的使用程度与组织绩效(环境和财务)之间关系的初步见解。

设计/方法/方法

数据是通过对 Onesource 在线数据库中确定的 659 家制造组织的邮件调查收集的。共收回了 140 份已完成的问卷 (21.2%),其中 72 份 (10.9%) 在初始邮寄后收回,另外 68 份 (10.3%) 从后续邮寄中收回。

发现

关于 EAM 和 EMS 之间的关联,本研究提供了经验证据来支持 EAM 实践与 EMS 的使用相结合,表明两者之间的关系是双向的。关于 EMS 与环境和财务绩效之间的关联,虽然 EMS 的使用程度与财务绩效无关,但有强有力的证据支持 EMS 与环境绩效之间的正相关。此外,虽然关于三种 EAM 实践与环境绩效之间的直接关联的结果很少,但已确定 EAM 与财务绩效之间存在周期性关系。

原创性/价值

本研究通过对 EMS 的采用程度与 EMA 的使用之间的关系提供实证见解,为文献做出贡献。由于对 EMA 实践的研究很少,以及“使用此类 [EAM] 实践并将其整合到组织内而不是临时使用它们的重要性”,因此关注 EMS 和 EMA 之间的关系是相关的(Phan等人.,2018 年,第 657 页)。本研究还通过检查这两种做法在与环境和财务绩效的关联方面的有效性来为文献做出贡献。

更新日期:2021-07-22
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