Influence of Organizational culture on Environmental Management Accounting Adoption

التهامي عثمان  الكشر

المؤلفون

التهامي عثمان الكشر كلية الإقتصاد والتجارة، الجامعة الأسمرية الإسلامية، ليبيا

الكلمات المفتاحية:

EMA adoption، organizational culture، Libyan firms

الملخص

This paper aims to investigate the influence of the organizational culture on the Environmental Management Accounting (EMA) adoption in Libyan firms. The study seek to evaluate willingness of organizations to adopt EMA through reviewing the intention behavior of managers, a dominate culture type, and EMA into organizations. The main findings have revealed that there is a significant influence of organizational culture on EMA adoption. More specifically, this study has indicated that there is a significant positive influence of clan and market and adhocracy cultural on the intention behavior of the Libyan firms to adopt EMA, and firms with these types cultural will be more readiness to adopt EMA practices. In contrast, this study found that the

organizational hierarchy culture type has a significant negative influence on firms intention behaviors to adopt EMA. Hierarchy culture was found more commonly

implementing and prevailing than other in the Libyan firms. This may explains the weak intention and desire to adopt EMA practices in Libyan firms. In line with these findings, this study advises to give more attention to the support of top management for helping in successfully EMA adoption process efficiently and effectively, through their potential role in enhancing positive characteristics cultural in their organizations.

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