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The evolving role of environmental management accounting in internal decision-making: a research note

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  • Alessandro Marelli

Abstract

In this article, the presence of an evolution in environmental management accounting (EMA) is discussed. The study checks the role of information from EMA following the Schaltegger et al. (2000) scheme, and it discusses the reasons for using EMA information in decision-making. Using interview data, archival sources and questionnaires, this study analyses internal decision-making in nine multinational companies. The companies use environmental reports, are defined as higher polluting plants, and are well-known in Europe. The novelty is that this study investigates the middle managers' observations on EMA information for their daily management. It highlights the extent of EMA information application in business settings and evaluates environmental performance influence on decision-making. This study suggests that managers value EMA information as important for improving company image, business efficiency and environmental targets. It reveals that EMA information is becoming a major support for internal management. The importance of monetary environmental performance measures is slowly increasing even if it is not completely formalised and well-framed. This article intends to give a contribution to the academic and professional debate, and offers novel evidence on middle managers' practices in solving environmental issues.

Suggested Citation

  • Alessandro Marelli, 2015. "The evolving role of environmental management accounting in internal decision-making: a research note," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 11(1), pages 14-47.
    • Handle: RePEc:ids:ijaape:v:11:y:2015:i:1:p:14-47
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    Citations

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    Cited by:

    1. Alewine, Hank C. & Allport, Christopher D. & Shen, Wei-Cheng Milton, 2016. "How measurement framing and accounting information system evaluation mode influence environmental performance judgments," International Journal of Accounting Information Systems, Elsevier, vol. 23(C), pages 28-44.
    2. Riccardo Giannetti & Alessandro Marelli, 2016. "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 33-68.
    3. Lino Cinquini & Rosa Alba Miraglia & Riccardo Giannetti, 2016. "Editoriale. Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 5-14.
    4. Lino Cinquini & Emilio Passetti & Andrea Tenucci, 2016. "La sostenibilit? ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 15-32.

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