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A systematic analysis of environmental management systems in SMEs: Possible research directions from a management accounting and control stance
Örebro universitet, Handelshögskolan vid Örebro Universitet. (CEROC)ORCID-id: 0000-0003-0916-7889
2020 (Engelska)Ingår i: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 244, artikel-id 118802Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

This paper systematically reviews the drivers, implementation processes and performance outcomes of environmental management systems (EMS) in small to medium-sized enterprises (SMEs) from a management accounting and control (MAC) stance. It finds that there are various contextual, control and performance themes which require research attention. Regarding context, there is the need to: a) explore the relationship between firm size and the development of sustainability tools; b) assess the impact of context for better environmental performance and c) on adoption motivations; and d) explore how EMS affect corporate and individual accountability. Regarding control, there is the need to: a) theoretically explore the control typologies for SMEs; b) better understand the type (i.e. formal or informal) and nature (i.e. tight or flexible) of this control; and c) develop understandings of socio-ideological controls for improved sustainability. Finally, regarding performance, there is the need to: a) understand how environmental performance is defined and the interaction between its dimensions; and b) explore the relationship between EMS and environmental performance in SMEs. The paper serves as a first step to understanding MAC in SMEs, highlighting contemporary issues that are relevant for academic and professional sustainability practice.

Ort, förlag, år, upplaga, sidor
Elsevier, 2020. Vol. 244, artikel-id 118802
Nyckelord [en]
Environmental management systems, EMAS, ISO 14001, Management accounting and control, SMEs, Sustainability
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:oru:diva-77400DOI: 10.1016/j.jclepro.2019.118802ISI: 000503172600035Scopus ID: 2-s2.0-85073149892OAI: oai:DiVA.org:oru-77400DiVA, id: diva2:1361362
Forskningsfinansiär
Jan Wallanders och Tom Hedelius stiftelse, P2015e0031:1Tillgänglig från: 2019-10-16 Skapad: 2019-10-16 Senast uppdaterad: 2024-06-03Bibliografiskt granskad

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Johnstone, Leanne

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Totalt: 584 träffar
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