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Accueil du site → Doctorat → Australie → 2020 → The use of environmental management accounting in listed non-financial firms : evidence from the Middle East and North Africa region

RMIT University (2020)

The use of environmental management accounting in listed non-financial firms : evidence from the Middle East and North Africa region

ASIRI Nasser Mohammed

Titre : The use of environmental management accounting in listed non-financial firms : evidence from the Middle East and North Africa region

Auteur : ASIRI Nasser Mohammed

Université de soutenance : RMIT University

Grade : Doctor of Philosophy (PhD) 2020

Résumé partiel
In the Middle East and North Africa (MENA) region, severe pollution is caused mainly by business and manufacturing activities in the form of power generation, fossil fuel consumption, sulphur dioxide and particulate emissions. Environmental management accounting (EMA) can enhance business environmental performance and reduce damage to the environment. To be precise, EMA generates financial and non-financial information that can be used by management to decide on how to develop a cleaner production process by applying a waste-free policy and avoiding regulatory penalties or waste in the first place, or converting waste into market-valued products. However, the issue is that EMA practices employed by businesses in the MENA region are only used at a very low level. Hence, this study aims to develop a better understanding of how to employ such practices ; the factors that influence EMA practices ; and perceived barriers and benefits associated with utilising them in listed non-financial firms from eight countries in the MENA region : the Kingdom of Saudi Arabia (KSA), United Arab Emirates (UAE), Kuwait, Oman, Qatar, Bahrain, Jordan and Egypt. This research implemented two quantitative methods in two phases. The first phase involved a cross-sectional analysis of external and publicly available data collected from reliable sources (e.g. annual reports) analysed through logistic regression. This phase was designed principally to investigate the influence of profitability, market valuation, board characteristics (board independence and size), ownership structure (government and institutional structure), firm size, the environmental sensitivity of the industry and firm nationality, on the use of EMA practices. ISO 14001 certification for environmental management systems served as a proxy for EMA practices in the selected firms. The second phase involved the administration of a Web-based survey to accountants, financial managers and environmental managers, to collect internal data for testing hypotheses regarding the influence of technological capabilities, environment-focused human resources management (EFHRM) and institutional isomorphisms (coercive, normative and mimetic) on the extent to which EMA practices are implemented. Structural equation modelling was used in this phase. The survey was also intended to explore the extent to which these practices are implemented, and the perceived barriers and benefits associated with them in the sample companies. The questionnaire was distributed through the survey software Qualtrics. The analysis conducted in this thesis was grounded in the new institutional sociology (NIS) perspective of institutional theory and resource slack theory.

Mots clés : Environmental management accounting MENA Region Theory of resource slack Institutional theory Listed Non-Financial Firms Sustainability Accounting and Reporting

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