Environmental Management Accounting Control as a Practice

Andono, Fidelis Arastyo (2021) Environmental Management Accounting Control as a Practice. In: Accounting and Accountability in Emerging Economies (AAEE) Virtual Conference 2021, 28 - 30 June 2021, United Kingdom.

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Abstract

Purpose: The purpose of this paper is to study the deep process of the substantial environmental engagement and its making sense process within the environmental management accounting control (EMAC) framework that is driven by the key actor’s internalised environmental value. Method: This research draws upon the practice theory and site ontology from (Schatzki, 1996, 2002). A case study was used with combination of interviews, observations and document analysis as the data collection method. All the collected data was analysed with NVivo support by following the theoretical accounts. Findings: The findings indicate that the deep process of environmental engagements by the key actors lies upon the embeddedness of environmental value into the management accounting control (MAC) within their daily activities. The responsibilities, the internalised environmental value and the practice organisations (that consist of understanding, rules and teleoaffectivity) shaped the way the key actor normativised the environmental value embeddedness to their daily activities. In turn it shaped the environmental engagements conducted by these key actors. Implications: This study provides important insights that the substantial environmental engagement is about what key actor’s do and say in their daily activities and how they relate or embed it with environmental considerations. Thus, the substantial environmental engagement is not merely about the implementation of a formal system to manage the environmental impacts, but more about the practice. Originality: This study contributes to the EMA debate by providing empirical evidence from the practice theory perspective to help defining the substantial environmental engagement.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Environmental engagement, embeddedness, environmental management accounting control, practice, agriculture, plantation
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Fidelis Arastyo Andono 31133
Date Deposited:	21 Oct 2021 01:48
Last Modified:	13 Oct 2022 10:16
URI:	http://repository.ubaya.ac.id/id/eprint/40588

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