Institutional isomorphism, environmental management accounting and environmental accountability: a review (original) (raw)

Environment, Development and Sustainability, 2021

Abstract

Environmental sustainability has received much attention in recent times by world leaders. This is largely due to the rate at which the natural environment is deteriorating and thus, presenting an urgent need for action to ensure the continuity of the earth ecosystem to sustain life. Consequently, the world has witnessed heightened pressure on firms to engage in environmental accountability practices. This is partly because firms have been implicated as major contributors to environmental degradation, particularly in low-income settings. Extensive research has, therefore, been directed by the academic community to understand the nature and extent to which institutional factors and the firm’s initiatives may predict firm environmental accountability practice. This paper, therefore, aimed at providing a review and synthesis of institutional isomorphism, environmental management accounting and environmental accountability, and to propose a theoretical framework to investigate the nexus...

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