Exploring the effects of institutional pressures on the implementation of environmental management accounting: Do top management support and perceived benefit work?

2018 ◽  
Vol 28 (1) ◽  
pp. 233-243 ◽  
Author(s):  
Shanyong Wang ◽  
Hualong Wang ◽  
Jing Wang
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Top Management ◽  
Institutional Pressures ◽  
Management Support ◽  
Top Management Support ◽  
Perceived Benefit ◽  
Environmental Management Accounting

Institutional pressures influencing environmental management accounting adoption by Malaysian local governments

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Che Ku Hisam Che Ku Kassim ◽  
Noor Liza Adnan ◽  
Roziani Ali
Keyword(s):  
Environmental Management ◽  
State Government ◽  
Local Governments ◽  
Management Accounting ◽  
The State ◽  
Institutional Pressures ◽  
Content Type ◽  
The Public ◽  
Reporting Practices ◽  
Environmental Management Accounting

Purpose Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Design/methodology/approach Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. Findings The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. Research limitations/implications The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Originality/value Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.

scholarly journals An Investigation on the Constraints to Telework Implementation in New Zealand Businesses

2021 ◽  
Author(s):  
◽  
Minh Huu Pham
Keyword(s):  
New Zealand ◽  
Professional Associations ◽  
Theory Of Constraints ◽  
Future Research ◽  
Top Management ◽  
Management Support ◽  
Top Management Support ◽  
Perceived Benefit ◽  
Workforce Issues ◽  
Potential Benefits

<p>Telework has many potential benefits for both employers and employees, and has been explored extensively in past and present research. However, the adoption rates of telework is much lower than expected. Organizations in general as well as in New Zealand are reluctant to implement it on a grand scale. The purpose of this study is to find the answer for this phenomenon. This study takes an approach based on the Theory of Constraints to discover one of the main constraints to telework implementation. Constraints were explored across seven factors:  perceived benefit, top management support, economic constraint, workplace constraint,  technological constraint, risks and workforce constraint. Data were collected from members  of four professional associations in New Zealand that specialized in the ICT and commerce fields.  The results of this study indicated that lack of top management support is the main constraint to telework implementation in New Zealand businesses. The author suggests that managers  should pay more attention to top management support, workforce issues and culture change  for a successful telework program. Future research should seek the opinions of non-adopters; explore workforce constraints; and use a data collection method that can identify participants' demographics.</p>

scholarly journals Social Media Adoption in Yemeni Local NGOs

2021 ◽  
Vol 2 (2) ◽  
pp. 28-41
Author(s):  
Mohammed Honinah ◽  
Wail Alhakimi
Keyword(s):  
Social Media ◽  
Decision Makers ◽  
Top Management ◽  
Management Support ◽  
Competitive Pressure ◽  
Quantitative Evidence ◽  
Top Management Support ◽  
Perceived Benefit ◽  
Adoption Research ◽  
Survey Responses

Social media use is rapidly increasing as its platforms keep offering excellent opportunities for individuals and organizations, including NGOs, to develop better outreach with communities, donors and stakeholders, save costs and improve service. This study explores quantitative evidence derived from a survey involving 96 participants from 11 local NGOs in Yemen. The survey responses are analyzed using descriptive statistics that includes means and standard deviations to examine the initially identified 6 Technology-Organization-Environment factors (Technological Factors: perceived benefit, compatibility, complexity; Organizational Factor: top management support; Environmental Factors: bandwagon pressure and competitive pressure). The results suggest that the factors (perceived benefit, compatibility, complexity, top management support, and competitive pressure) are important for social media adoption. It was found that bandwagon pressure is the only factor that does not have a significant role in social media adoption. This study provides a foundation for future social media adoption research as well as useful guidance to NGOs that desire to use social media effectively to benefit their organizations. The findings can be useful to managers and communication officers of NGOs. In this study, it is recommended that understanding the factors related to adoption of social media by Local NGOs will help decision-makers be in a better position to enhance future social media adoption and adoption strategies and accomplish the best outcomes of social media utilizations.

The Adoption Drivers of Web-Based B2B Systems

2017 ◽  
Vol 29 (2) ◽  
pp. 67-81 ◽  
Author(s):  
Khaled Saleh Al-Omoush
Keyword(s):  
Structural Equation ◽  
Equation Modeling ◽  
Top Management ◽  
Institutional Pressures ◽  
Management Support ◽  
Institutional Perspective ◽  
Web Based ◽  
Nondurable Goods ◽  
Top Management Support ◽  
The Impact

The purpose of this research is to examine the drivers of Web-based B2B systems adoption from an institutional perspective by means of comparison between durable and nondurable goods-producing industries. A questionnaire survey was developed to collect data from manufacturing firms. Structural Equation Modeling using EQS was conducted to analyze the data. Results revealed that the durability characteristic of goods produced plays a moderating role in the impact of institutional pressures on the top management support of Web-based B2B systems adoption. Results also indicated that top management support, and B2B relationship quality have a direct impact on the extent of adoption and use of Web-based B2B systems. The present study contributes to the continuing discussion about why organizations respond differently to institutional pressures and vary in the level of use of Web-based B2B applications.

scholarly journals Top Management Support Functions in Higher Education Management Accounting Information Systems

2021 ◽  
Vol 2 (1) ◽  
pp. 1-16
Author(s):  
Lesi Hertati ◽  
Rina Antasari ◽  
Nazarudin Nazarudin ◽  
Irlan Fery ◽  
Peny Cahaya Azwari ◽  
...  
Keyword(s):  
Higher Education ◽  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Top Management ◽  
Accounting System ◽  
Management Support ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Top Management Support

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.

scholarly journals Environmental Management Accounting Adoption Barriers Among Malaysian Hotel Companies

2020 ◽  
Vol 11 (3) ◽  
pp. 31
Author(s):  
Nirman Noor Afiqi Mat Yusoh ◽  
Tuan Zainun Tuan Mat
Keyword(s):  
Environmental Management ◽  
Water Conservation ◽  
Quantitative Research ◽  
Energy Savings ◽  
Management Accounting ◽  
Hotel Industry ◽  
Main Concern ◽  
Institutional Pressures ◽  
Environmental Management Accounting ◽  
Hotel Managers

Environmental management has become a main concern to the hotel industry with regards to waste reduction, energy savings and water conservation. The hotel industry is frequently accompanied by many adverse environmental impacts as hotel companies extensively consume large amounts of energy, water and non-durable products. Environmental Management Accounting (EMA) is tools that can be used to assist these companies to trace, collect, and analyse physical and monetary environmental information for decision-making purpose and consequently, improves financial and environmental performances. However, there are barriers to EMA adoption. This study aims to examine level of EMA adoption among the hotel companies and the barriers influencing EMA adoption. This study utilises the quantitative research design; using questionnaire survey. A total of 212 usable questionnaires were collected from the hotel companies in Selangor and Kuala Lumpur. Multiple regression analysis was conducted for hypotheses testing. The results of this study show that EMA has yet to be extensively adopted among the hotel companies in Malaysia. The result also shows that the adoption level of both Physical EMA (PEMA) and Monetary EMA (MEMA) are still low. The result further indicates that the low adoption of EMA is caused by the lack of institutional pressures. Specifically, this study shows that financial barrier, informational barrier and institutional barrier significantly influence EMA adoption among the hotel companies in Malaysia. This study is significant to the hotel managers, government authorities and environmental regulatory agencies in understanding the level of EMA adoption in the Malaysian hotel industry. In addition, this study provides valuable contributions to the existing literature by providing useful insights on the barriers influencing EMA adoption in the hotel industry in developing countries.

M-Commerce Adoption in SMEs of China

2018 ◽  
Vol 16 (2) ◽  
pp. 48-63 ◽  
Author(s):  
Liwei Li ◽  
Xiaohong Wang
Keyword(s):  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Top Management ◽  
Institutional Pressures ◽  
Management Support ◽  
Top Management Support ◽  
Intention To Adopt ◽  
Positive Effect

Based on the institutional theory, this article explores how institutional pressures motivate firms to adopt m-commerce, and how such effects are mediated by top management. Structural equation modeling with partial least square is used to analyze valid data from 204 small and medium-sized firms in China. The empirical results manifest as: mimetic pressures, coercive pressures, normative pressures which could directly affect a firm's intention to adopt m-commerce while coercive pressures and normative pressures have a positive effect on top management support. Top management support partly mediates the influence of two institutional pressures, coercive pressures and normative pressures, on the adoption intention of m-commerce. The final implications of the findings for research and practice are discussed.

scholarly journals Top Management Support Functions in Higher Education Management Accounting Information Systems

2020 ◽  
Vol 1 (4) ◽  
pp. 210-224
Author(s):  
Lesi Hertati ◽  
Nazarudin Nazarudin ◽  
Irlan Fery
Keyword(s):  
Higher Education ◽  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Top Management ◽  
Accounting System ◽  
Management Support ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Top Management Support

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system in order to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems / components, both physical and non-physical, which are interconnected and harmoniously cooperate with each other to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology / accounting information system activities on lecturer work reports, lecturer salaries and managers. College.      

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