Factors influencing environmental management accounting adoption in oil and manufacturing firms in Libya
This study was conducted to examine the factors that influenced Environmental Management Accounting (EMA) adoption. Specifically, it investigated the influence of the dominant factors in the organizational, environmental and technological contexts on firms’ intentions to adopt EMA. To achieve this o...
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HF5601-5689 Accounting Al Kisher, Al Tohami Otman Factors influencing environmental management accounting adoption in oil and manufacturing firms in Libya |
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This study was conducted to examine the factors that influenced Environmental Management Accounting (EMA) adoption. Specifically, it investigated the influence of the dominant factors in the organizational, environmental and technological contexts on firms’ intentions to adopt EMA. To achieve this objective, eight
hypotheses were formulated, with information from previous research and the TOE framework, the TAM model, the contingency theory, the institutional theory, the legitimacy theory, the stakeholder theory and diffusion of the innovation theory. In order to examine these hypotheses, data were collected from financial directors and environmental managers in the oil and the manufacturing firms in Libya, who constituted the sample of this research, by using a researcher-administered questionnaire. A total of 202 usable questionnaires were collected and the data were subjected to tests of variances, factor analysis, correlations and multiple regression. The results revealed that age, education level and tenure in position were among the influential factors on firms’ intention to adopt EMA. The results also showed that Libyan firms in the selected industries were dominated by defender strategy and hierarchy culture, which favoured a centralized management style. However, these practices had a negative influence on firms’ intention to adopt EMA. Furthermore, the results also revealed that organizational, environmental and technological variables significantly influenced firms’ intention to adopt EMA. This study has made useful contributions to current knowledge by providing more explanations on EMA adoption in an unexplored context, and providing further insights into factors that facilitate and impede the adoption of EMA practices. The present study has also filled the gap in the EMA literature by developing a theoretical framework to assess the relationships between the factors within the organizational, environmental, and technological contexts and the intention to adopt EMA. To conclude, this study has provided important insights into the factors that influence the acceptance and adoption of EMA in general, and specifically in Libya. More importantly, this study has opened up possibilities for further research into EMA adoption in Libya and other developing countries, and worldwide |
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Al Kisher, Al Tohami Otman |
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Al Kisher, Al Tohami Otman |
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Factors influencing environmental management accounting adoption in oil and manufacturing firms in Libya |
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Factors influencing environmental management accounting adoption in oil and manufacturing firms in Libya |
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Factors influencing environmental management accounting adoption in oil and manufacturing firms in Libya |
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Factors influencing environmental management accounting adoption in oil and manufacturing firms in Libya |
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Factors influencing environmental management accounting adoption in oil and manufacturing firms in Libya |
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factors influencing environmental management accounting adoption in oil and manufacturing firms in libya |
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Othman Yeop Abdullah Graduate School of Business |
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my-uum-etd.43152022-10-11T04:27:15Z Factors influencing environmental management accounting adoption in oil and manufacturing firms in Libya 2013 Al Kisher, Al Tohami Otman Ismail, Noor Azizi Muhammad Jamil, Che Zuriana Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting This study was conducted to examine the factors that influenced Environmental Management Accounting (EMA) adoption. Specifically, it investigated the influence of the dominant factors in the organizational, environmental and technological contexts on firms’ intentions to adopt EMA. To achieve this objective, eight hypotheses were formulated, with information from previous research and the TOE framework, the TAM model, the contingency theory, the institutional theory, the legitimacy theory, the stakeholder theory and diffusion of the innovation theory. In order to examine these hypotheses, data were collected from financial directors and environmental managers in the oil and the manufacturing firms in Libya, who constituted the sample of this research, by using a researcher-administered questionnaire. A total of 202 usable questionnaires were collected and the data were subjected to tests of variances, factor analysis, correlations and multiple regression. The results revealed that age, education level and tenure in position were among the influential factors on firms’ intention to adopt EMA. The results also showed that Libyan firms in the selected industries were dominated by defender strategy and hierarchy culture, which favoured a centralized management style. However, these practices had a negative influence on firms’ intention to adopt EMA. Furthermore, the results also revealed that organizational, environmental and technological variables significantly influenced firms’ intention to adopt EMA. This study has made useful contributions to current knowledge by providing more explanations on EMA adoption in an unexplored context, and providing further insights into factors that facilitate and impede the adoption of EMA practices. The present study has also filled the gap in the EMA literature by developing a theoretical framework to assess the relationships between the factors within the organizational, environmental, and technological contexts and the intention to adopt EMA. To conclude, this study has provided important insights into the factors that influence the acceptance and adoption of EMA in general, and specifically in Libya. More importantly, this study has opened up possibilities for further research into EMA adoption in Libya and other developing countries, and worldwide 2013 Thesis https://etd.uum.edu.my/4315/ https://etd.uum.edu.my/4315/1/s92483.pdf text eng public https://etd.uum.edu.my/4315/13/s92483_abstract.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Abdulhamid, M., Ritchie, R., Lovatt, C. & Pratten, J. (2005)The social role of accounting: views and perceptions of the accounting community in Libya towards corporate social responsibility and accountability. Abernethy, M. A. & Chua, W. A. I. F. (1996). A Field Study of Control System “Redesign”: The Impact of Institutional Processes on Strategic Choice. Contemporary Accounting Research, 13(2), 569-606. Abernethy, M. A. & Guthrie, C. H. (1994). An empirical assessment of the “fit” between strategy and management information system design. Accounting & Finance, 34(2), 49-66. Abrahamson, E. (1991). 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