{"id":"https://openalex.org/W1996637280","doi":"https://doi.org/10.1108/17471111111175128","title":"Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective","display_name":"Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective","publication_year":2011,"publication_date":"2011-10-04","ids":{"openalex":"https://openalex.org/W1996637280","doi":"https://doi.org/10.1108/17471111111175128","mag":"1996637280"},"language":"en","primary_location":{"id":"doi:10.1108/17471111111175128","doi":"https://doi.org/10.1108/17471111111175128","is_oa":false,"landing_page_url":"https://doi.org/10.1108/17471111111175128","pdf_url":null,"source":{"id":"https://openalex.org/S146918421","display_name":"Social Responsibility Journal","issn_l":"1747-1117","issn":["1747-1117","1758-857X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social Responsibility Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5015580197","display_name":"Dayana Jalaludin","orcid":"https://orcid.org/0000-0002-7735-9877","observed_orcids":["https://orcid.org/0000-0002-7735-9877"]},"institutions":[{"id":"https://openalex.org/I139322472","display_name":"Universiti Sains Malaysia","ror":"https://ror.org/02rgb2k63","country_code":"MY","type":"education","lineage":["https://openalex.org/I139322472"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Dayana Jalaludin","raw_affiliation_strings":["Lecturer in the School of Management, Accounting Section, Universiti Sains Malaysia, Kuala Lumpur, West Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lecturer in the School of Management, Accounting Section, Universiti Sains Malaysia, Kuala Lumpur, West Malaysia","institution_ids":["https://openalex.org/I139322472"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5112894509","display_name":"Maliah Sulaiman","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4164984","display_name":"International Islamic University Malaysia","ror":"https://ror.org/03s9hs139","country_code":"MY","type":"education","lineage":["https://openalex.org/I4164984"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Maliah Sulaiman","raw_affiliation_strings":["Professor of Accounting at the Kuliyyah of Economics and Management Sciences, International Islamic University Malaysia, Kuala Lumpur, West Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Professor of Accounting at the Kuliyyah of Economics and Management Sciences, International Islamic University Malaysia, Kuala Lumpur, West Malaysia","institution_ids":["https://openalex.org/I4164984"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5019551736","display_name":"Nik Nazli Nik Ahmad","orcid":"https://orcid.org/0000-0002-3593-4204","observed_orcids":["https://orcid.org/0000-0002-3593-4204"]},"institutions":[{"id":"https://openalex.org/I4164984","display_name":"International Islamic University Malaysia","ror":"https://ror.org/03s9hs139","country_code":"MY","type":"education","lineage":["https://openalex.org/I4164984"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Nik Nazli Nik Ahmad","raw_affiliation_strings":["Associate Professor of Accounting at the International Islamic University Malaysia, Kuala Lumpur, West Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Associate Professor of Accounting at the International Islamic University Malaysia, Kuala Lumpur, West Malaysia","institution_ids":["https://openalex.org/I4164984"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.6528,"has_fulltext":true,"cited_by_count":106,"citation_normalized_percentile":{"value":0.95869463,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":"7","issue":"4","first_page":"540","last_page":"557"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.7842000126838684,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.7842000126838684,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.14839999377727509,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.05000000074505806,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-management-accounting","display_name":"environmental management accounting","score":0.9940000176429749},{"id":"https://openalex.org/keywords/institutional-pressures","display_name":"institutional pressures","score":0.9739999771118164},{"id":"https://openalex.org/keywords/new-institutional-sociology","display_name":"new institutional sociology","score":0.8169999718666077},{"id":"https://openalex.org/keywords/coercive-isomorphism","display_name":"coercive isomorphism","score":0.9559999704360962},{"id":"https://openalex.org/keywords/normative-pressure","display_name":"normative pressure","score":0.9789999723434448},{"id":"https://openalex.org/keywords/mimetic-processes","display_name":"mimetic processes","score":0.859000027179718},{"id":"https://openalex.org/keywords/accounting-education-and-training","display_name":"accounting education and training","score":0.7689999938011169},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8889999985694885},{"id":"https://openalex.org/keywords/malaysia","display_name":"Malaysia","score":0.44699999690055847}],"concepts":[{"id":"https://openalex.org/C147887874","wikidata":"https://www.wikidata.org/wiki/Q16252774","display_name":"Institutional theory","level":2,"score":0.7512413263320923},{"id":"https://openalex.org/C44725695","wikidata":"https://www.wikidata.org/wiki/Q288156","display_name":"Normative","level":2,"score":0.721793532371521},{"id":"https://openalex.org/C203436722","wikidata":"https://www.wikidata.org/wiki/Q902950","display_name":"Isomorphism (crystallography)","level":3,"score":0.666382908821106},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.6161211729049683},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.5186275839805603},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.5064841508865356},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4978466033935547},{"id":"https://openalex.org/C2778722457","wikidata":"https://www.wikidata.org/wiki/Q784843","display_name":"Peer pressure","level":2,"score":0.4948675036430359},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4909367859363556},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4856204092502594},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44185835123062134},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.37139442563056946},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3623508810997009},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2142818570137024},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.19416123628616333},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.15974920988082886},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.15395492315292358},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.11727309226989746},{"id":"https://openalex.org/C8010536","wikidata":"https://www.wikidata.org/wiki/Q160398","display_name":"Crystallography","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C115624301","wikidata":"https://www.wikidata.org/wiki/Q895901","display_name":"Crystal structure","level":2,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/17471111111175128","doi":"https://doi.org/10.1108/17471111111175128","is_oa":false,"landing_page_url":"https://doi.org/10.1108/17471111111175128","pdf_url":null,"source":{"id":"https://openalex.org/S146918421","display_name":"Social Responsibility Journal","issn_l":"1747-1117","issn":["1747-1117","1758-857X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social Responsibility Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":49,"referenced_works":["https://openalex.org/W21015111","https://openalex.org/W44700192","https://openalex.org/W589922701","https://openalex.org/W1483636216","https://openalex.org/W1521828912","https://openalex.org/W1567863538","https://openalex.org/W1578051346","https://openalex.org/W1607429194","https://openalex.org/W1714723801","https://openalex.org/W1965278510","https://openalex.org/W1966850624","https://openalex.org/W1971425366","https://openalex.org/W1974823468","https://openalex.org/W1974918799","https://openalex.org/W1976337249","https://openalex.org/W1989684989","https://openalex.org/W1993663609","https://openalex.org/W1995132963","https://openalex.org/W2009223543","https://openalex.org/W2019047415","https://openalex.org/W2028246294","https://openalex.org/W2032054678","https://openalex.org/W2039900709","https://openalex.org/W2044976144","https://openalex.org/W2046697963","https://openalex.org/W2075387758","https://openalex.org/W2091777293","https://openalex.org/W2105737803","https://openalex.org/W2120035832","https://openalex.org/W2121304978","https://openalex.org/W2129028140","https://openalex.org/W2145958506","https://openalex.org/W2150674548","https://openalex.org/W2167195020","https://openalex.org/W2201212117","https://openalex.org/W2235302081","https://openalex.org/W2239721969","https://openalex.org/W2242603419","https://openalex.org/W2262185086","https://openalex.org/W2273607365","https://openalex.org/W2282813435","https://openalex.org/W2502687663","https://openalex.org/W3015634246","https://openalex.org/W3123282572","https://openalex.org/W3150100371","https://openalex.org/W4207020422","https://openalex.org/W4233919209","https://openalex.org/W4248198697","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W2915204283","https://openalex.org/W2990840042","https://openalex.org/W3033480478","https://openalex.org/W2930308928","https://openalex.org/W4393989001","https://openalex.org/W3112151628","https://openalex.org/W7213020935","https://openalex.org/W3186755389","https://openalex.org/W2902717838","https://openalex.org/W4390864545"],"abstract_inverted_index":{"Purpose":[0],"The":[1,125],"purpose":[2],"of":[3,12,34,74,100,127,133,145,164,177,183,202],"this":[4,128,172],"research":[5],"paper":[6,58,188],"is":[7],"to":[8,60,64,116,153,210],"report":[9],"the":[10,17,32,52,57,62,84,98,121,155,161,175,194,200],"results":[11],"a":[13,190],"study":[14,129,173],"that":[15,204],"explains":[16],"relationship":[18],"between":[19],"institutional":[20,54,66,134,196],"pressure":[21,33,67,87,91,135,142,203],"and":[22,36,92,147,179],"environmental":[23,168],"management":[24],"accounting":[25,148],"(EMA)":[26],"adoption.":[27,138,185],"Specifically,":[28],"it":[29],"looks":[30],"at":[31],"government":[35],"other":[37],"parties":[38],"in":[39,47,80,83,143,166,170,208],"society":[40],"concerning":[41,199],"EMA":[42,69,101,137,184],"adoption":[43,70,102],"among":[44],"manufacturing":[45,78,206],"companies":[46,79,207],"Malaysia.":[48],"Design/methodology/approach":[49],"Drawing":[50],"from":[51,77,193],"new":[53,195],"sociology":[55,197],"theory,":[56],"seeks":[59],"identify":[61],"extent":[63],"which":[65],"influences":[68,205],"level.":[71],"A":[72],"total":[73],"74":[75],"accountants":[76,165],"Malaysia":[81,209],"participated":[82],"survey.":[85],"Institutional":[86],"(coercive":[88],"isomorphism,":[89],"normative":[90,141],"mimetic":[93],"processes)":[94],"was":[95,151],"tested":[96],"against":[97],"level":[99],"via":[103],"multiple":[104],"regression":[105],"analysis.":[106],"Next,":[107],"semi\u2010structured":[108],"interviews":[109],"were":[110],"employed":[111],"with":[112],"four":[113],"survey":[114,122],"participants":[115],"gain":[117],"further":[118],"insights":[119],"into":[120],"results.":[123],"Findings":[124],"findings":[126],"reveal":[130],"some":[131],"influence":[132,176],"on":[136],"Of":[139],"these,":[140],"terms":[144],"training":[146,180],"body":[149],"membership":[150],"found":[152],"be":[154],"most":[156],"forceful.":[157],"Practical":[158],"implications":[159],"Recognising":[160],"important":[162],"role":[163],"managing":[167],"issues":[169],"organisations,":[171],"highlights":[174],"education":[178],"as":[181],"determinants":[182],"Originality/value":[186],"This":[187],"offers":[189],"preliminary":[191],"understanding":[192],"perspective":[198],"type":[201],"adopt":[211],"EMA.":[212]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":10},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":11},{"year":2021,"cited_by_count":14},{"year":2020,"cited_by_count":17},{"year":2019,"cited_by_count":8},{"year":2018,"cited_by_count":7},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":7},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}