Title: The evolving role of environmental management accounting in internal decision-making: a research note
Authors: Alessandro Marelli
Addresses: Faculty of Political Science, University of Teramo, Loc. Coste S. Agostino, 64100 Teramo – Italy
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.
Keywords: environmental management accounting; EMA information; decision making; monetary environmental performance measures; environmental costs; multinational corporations; MNCs; environmental reports; middle management; company image; business efficiency; environmental targets; internal management.
International Journal of Accounting, Auditing and Performance Evaluation, 2015 Vol.11 No.1, pp.14 - 47
Accepted: 27 May 2014
Published online: 11 Mar 2015 *