The Influence of Technological Factors on Environmental Management Accounting Adoption in Libyan Oil Firms
DOI:
https://doi.org/10.59743/jau.v34i1.1652Keywords:
Environmental Management Accounting, DOI Theory, TOE Framework, libyan Oil FirmsAbstract
This study investigates the extent influence of technological factors on the environmental management accounting (EMA) adoption. Technological, Organizational and Environmental (TOE) framework with Diffusion of Innovation (DOI) Theory is employed. The data in this study is collected by 44 questionnaires delivered to both of environmental and financial managers in Libyan oil firms. The findings show that most firms have a great intention and willingness to adopt EMA practices. The study found that both of technological characteristics (perceived benefits/ perceived importance) are significant factors for adopting EMA and therefore, more attention for enhancing employees’ awareness towards the importance and benefits of EMA adoption should be increased by top management in Libyan oil firms.
References
Alatawi, F. M. H., Dwivedi, Y. K., Williams, M. D., & Rana, N. P. (2012). Conceptual Model for Examining Knowledge Management System (KMS) Adoption in Public Sector Organizations in Sadui Arabia. Brunel University, West London,.
Ambe, C. M. (2007). Environmental Management Accounting in South Africa: Status, Challenges and Implementation Framework. (Doctor Technologiae (DTech) PhD thesis), University of Technology, Tshwane
Beatty, R. C., Shim, J., & Jones, M. C. (2001). Factors influencing corporate web site adoption: a time-based assessment. Information & Management, 38(6), 337-354. DOI: https://doi.org/10.1016/S0378-7206(00)00064-1
Beer, P. d., & Friend, F. (2006). Environmental accounting: A management tool for enhancing corporate environmental and economic performance. Ecological Economics, 58(3), 548-560. DOI: https://doi.org/10.1016/j.ecolecon.2005.07.026
Bennett, M., Rikhardsson, P., & Schaltegger, S. (2003). Environmental Management Accounting - Purpose and Progress (Vol. 12). Dordrecht.: Kluwer Academic Publishers. DOI: https://doi.org/10.1007/978-94-010-0197-7
Burritt, R. L. (2004). Environmental Management Accounting: Roadblocks on the Way to the Green and Pleasant Land. Business Strategy and the Environment, 13, 13-32. DOI: https://doi.org/10.1002/bse.379
Burritt, R. L. (2005). Challenges for environmental management accounting Vol. 18. P. M. Rikhardsson, M. Bennett, J. J. Bouma & S. Schaltegger (Eds.), Implementing environmental management accounting: status and challenges (pp. 19-44). DOI: https://doi.org/10.1007/1-4020-3373-7_2
Burritt, R. L., Hahn, T., & Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting–links between business actors and EMA tools. Australian Accounting Review, 12(2), 39-50. DOI: https://doi.org/10.1111/j.1835-2561.2002.tb00202.x
Chai, S., Bagchi-Sen, S., Morrell, C., Rao, H., & Upadhyaya, S. (2006). Role of perceived importance of information security: an exploratory study of middle school children’s information security behavior. Issues in Informing Science and Information Technology, 3, 127-135. DOI: https://doi.org/10.28945/877
Chang, H.-C. (2007). Environmental Management Accounting Within Universities:Current State and Future Potential. (PhD thesis), RMIT University.
ChanLin, L. (2007). Perceived importance and manageability of teachers toward the factors of integrating computer technology into classrooms. Innovations in Education and Teaching International, 44(1), 45-55. DOI: https://doi.org/10.1080/14703290601090390
Chau, P. Y. K., & Tam, K. Y. (1997). Factors affecting the adoption of open systems: an exploratory study. Management Information Systems Quarterly, 21, 1-24. DOI: https://doi.org/10.2307/249740
Chau, P. Y. K., & Tam, K. Y. (2000). Organizational adoption of open systems: a ‘technology-push, need-pull’perspective. Information & Management, 37(5), 229-239. DOI: https://doi.org/10.1016/S0378-7206(99)00050-6
Cohen, D. J. (1990). What Motivates Trainees? Training and Development Journal, 44(11), 91-93.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS quarterly, 13(3), 319-340. DOI: https://doi.org/10.2307/249008
Ditz, D., Ranganathan, J., Banks, R., & Beloff, B. (1995). Green Ledgers: Case studies in corporate environmental accounting: World Resources Institute Washington, DC.
Ferreira , A., Moulang , C., & Hendro , B. (2008). The relationship between environmental management accounting and innovation: An exploratory analysis. Paper presented at the 7th Australasian Conference for Social and Environmental Accounting Research (A-CSEAR 2008), Adelaide, Australia, Adelaide, Australia.
Ferreira , A., Moulang , C., & Hendro , B. (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920-948. DOI: https://doi.org/10.1108/09513571011080180
Fuzi, N. M., Habidin, N. F., & Effendy, S. (2016). Environmental management accounting practices and environmental performance for Malaysian manufacturing industry. International Journal of Academic Research in Business and Social Sciences, 6(11), 2222-6990. DOI: https://doi.org/10.6007/IJARBSS/v6-i11/2380
Gale, R. (2006). Environmental management accounting as a reflexive modernization strategy in cleaner production. Journal of Cleaner Production, 14(14), 1228-1236. DOI: https://doi.org/10.1016/j.jclepro.2005.08.008
Gibassier, D., & Alcouffe, S. (2018). Environmental management accounting: the missing link to sustainability? : Taylor & Francis. DOI: https://doi.org/10.1080/0969160X.2018.1437057
Greig, J. T., Lord, B. R., & Shanahan, Y. P. (2006). Environmental Management Accounting: A Survey of Implementation in New Zealand. International Journal of Enviromental,Cultural, Economic and Social Sustainability 2(3), 153-164. DOI: https://doi.org/10.18848/1832-2077/CGP/v02i03/54150
Grover, V. (1993). An Empirically Derived Model for the Adoption of Customer‐based Interorganizational Systems. Decision Sciences, 24(3), 603-640. DOI: https://doi.org/10.1111/j.1540-5915.1993.tb01295.x
Hokoma, R. A., Khan, M. K., & Hussain, K. (2008a). Investigation into the implementation stages of manufacturing and quality techniques and philosophies within the Libyan cement industry. Journal of Manufacturing Technology Management, 19(7), 893-907. DOI: https://doi.org/10.1108/17410380810898804
Hokoma, R. A., Khan, M. K., & Hussain, K. (2008b). An investigation of total quality management implementation status for the oil and gas industry within Libya. Paper presented at the Proceedings of MEQA, 2nd Annual Congress, Dubai, UAE.
Hokoma, R. A., Khan, M. K., & Hussain, K. (2010). The present status of quality and manufacturing management techniques and philosophies within the Libyan iron and steel industry. The TQM Journal, 22(2), 209-221. DOI: https://doi.org/10.1108/17542731011024309
Iacovou, C. L., Benbasat, I., & Dexter, A. S. (1995). Electronic data interchange and small organizations: adoption and impact of technology. Management Information Systems Quarterly, 19(4), 465-486. DOI: https://doi.org/10.2307/249629
IFAC. (2005). International Guidelines on Environmental Management Accounting (EMA) New York: International Federation of Accountants (IFAC).
Jamil, C. Z. M., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental management accounting practices in small medium manufacturing firms. Procedia-Social and Behavioral Sciences, 172, 619-626. DOI: https://doi.org/10.1016/j.sbspro.2015.01.411
Janvrin, D., Bierstaker, J., & Lowe, D. J. (2008). An examination of audit information technology use and perceived importance. Accounting Horizons, 22(1), 1-21. DOI: https://doi.org/10.2308/acch.2008.22.1.1
Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11(6), 667-676. DOI: https://doi.org/10.1016/S0959-6526(02)00107-5
Jasch, C. (2006). Environmental management accounting (EMA) as the next step in the evolution of management accounting. Journal of Cleaner Production, 14(14), 1190-1193. DOI: https://doi.org/10.1016/j.jclepro.2005.08.006
Kuan, K. K. Y., & Chau, P. Y. K. (2001). A perception-based model for EDI adoption in small businesses using a technology–organization–environment framework. Information & Management, 38(8), 507-521. DOI: https://doi.org/10.1016/S0378-7206(01)00073-8
Leonard, L. N., Cronan, T. P., & Kreie, J. (2004). What influences IT ethical behavior intentions—planned behavior, reasoned action, perceived importance, or individual characteristics? Information & Management, 42(1), 143-158. DOI: https://doi.org/10.1016/j.im.2003.12.008
Malhotra, Y., & Galletta, D. F. (1999). Extending the technology acceptance model to account for social influence: theoretical bases and empirical validation. Paper presented at the Proceedings of the 32nd Annual Hawaii International Conference on Systems Sciences. DOI: https://doi.org/10.1109/HICSS.1999.772658
Oliveira, T., & Martins, M. F. (2008). A Comparison of Web Site Adoption in Small and Large Portuguese Firms. Paper presented at the ICE-B.
Oliveira, T., & Martins, M. F. (2011). Literature Review of Information Technology Adoption Models at Firm Level. The Electronic Journal Information Systems Evaluation, 14(1), 110-121.
Pratiwi, Y. N., Meutia, I., & Syamsurijal, S. (2020). The Effect of Environmental Management Accounting on Corporate Sustainability. Binus Business Review, 11(1), 43-49. DOI: https://doi.org/10.21512/bbr.v11i1.6028
Rogers, E. M. (2003). Diffusion of innovations (5th ed.). New York:: Free Press.
Sayeh, F. S. (2006). Investigating the factors affecting the development of a National Quality Award (NQA) in Libya. (PhD thesis), Loughborough University, , Loughborough, UK.
Schaltegger, S., Hahn, T., & Burritt, R. L. (2000). Environmental Management Accounting–Overview and Main Approaches. In E. Seifert & M. Kreeb (Eds.), Environmental Management Accounting and the Role of Information Systems: Kluwer, The Netherlands.
Tornatzky, L. G., & Fleischer, M. (1990). The processes of technological innovation: Lexington Books Lexington, MA.
Tsai, W.-C., & Tai, W.-T. (2003). Perceived importance as a mediator of the relationship between training assignment and training motivation. Personnel Review, 32(2), 151-163. DOI: https://doi.org/10.1108/00483480310460199
Twati, J. M. (2007). Societal and organisational culture and the adoption of management information systems in Arab countries. (PhD thesis), Griffith University.
Twati, J. M. (2008). The influence of societal culture on the adoption of information systems: The case of Libya. Communications of the IIMA, 8(1), 1-12. DOI: https://doi.org/10.58729/1941-6687.1083
Twati, J. M., & Gammack, J. (2006). The impact of organisational culture innovation on the adoption of IS/IT: the case of Libya. Journal of enterprise information management, 19(2), 175-191. DOI: https://doi.org/10.1108/17410390610645076
UNDSD. (2001). Environmental management accounting: procedures and principales. New York: United Nation Divison for sustainable Development: Expert Working Group
Youssef, S. (2006). Total quality management framework for Libyan process and manufacturing industries. (PhD thesis), Cranfield University, Cranfield, England.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 التهامي عثمان الكشر
This work is licensed under a Creative Commons Attribution 4.0 International License.
The rights relate to the publication and distribution of research published in the Journal of Alasmarya University where authors who have published their articles in the Journal of Alasmarya University should Know how they can use or distribute their articles. They reserve all their rights to the published works, such as (but not limited to) the following rights:
- Copyright and other property rights related to the article, such as patent rights.
- Copyright on all open access article in Journal of Alasmarya published by Alasmarya Islamic University is retained by the author(s) and they can used in it's future works, including lectures and books, the right to reproduce articles for their own purposes, and the right to self-archive their articles..
- Authors grant Alasmarya Islamic University a license to publish the article and identify itself as the original publisher.
- Authors also grant any third party the right to use the article freely as long as its integrity is maintained and its original authors, citation details and publisher are identified.
The Creative Commons Attribution License 4.0 formalizes these and other terms and conditions of publishing articles