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Keywords: Normative pressure
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Journal Articles
Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective
Available to Purchase
Journal:
Social Responsibility Journal
Social Responsibility Journal (2011) 7 (4): 540–557.
Published: 04 October 2011
... accountants from manufacturing companies in Malaysia participated in the survey. Institutional pressure (coercive isomorphism, normative pressure and mimetic processes) was tested against the level of EMA adoption via multiple regression analysis. Next, semi‐structured interviews were employed with four...
