IRMA-International.org: Creator of Knowledge
Information Resources Management Association
Advancing the Concepts & Practices of Information Resources Management in Modern Organizations

Survival of New Institutional Sociology Theory: The Case of Environmental Management Accounting in the Egyptian Context

Survival of New Institutional Sociology Theory: The Case of Environmental Management Accounting in the Egyptian Context
View Sample PDF
Author(s): Mohamed Yassin (College of Business Administration, University of Bahrain, Bahrain & Faculty of Commerce, Tanta University, Egypt) and Salah A. Ali (College of Business Administration, University of Bahrain, Bahrain & Faculty of Commerce, Assiut University, Egypt)
Copyright: 2020
Volume: 11
Issue: 1
Pages: 14
Source title: International Journal of Customer Relationship Marketing and Management (IJCRMM)
Editor(s)-in-Chief: Riyad Eid (United Arab Emirates University, UAE)
DOI: 10.4018/IJCRMM.2020010104

Purchase


Abstract

This study explores the extent to which institutional pressures influence the adoption of environmental management accounting (EMA) within the Egyptian manufacturing companies through an institutional perspective that relies on the new institutional sociology theory. The study has conducted interviews with staff members in 18 Egyptian manufacturing companies (organizational level), and with other different actors (organizational-field level), influencing the adoption of EMA in Egyptian companies. The study finds that there is some influence of institutional pressures on EMA's adoption in Egyptian manufacturing companies. The study finds that coercive pressure has more influence on companies to adopt EMA than normative and mimetic pressures. The poor influence of Egyptian accounting professional associations and environmental institutions has weakened the impact of normative pressures. More investigation is needed regarding the political and socio-economic factors surrounding the adoption of EMA in Egyptian context through the multi-levels institutional perspective.

Related Content

Waseem Bahadur. © 2020. 19 pages.
Mohamed Yassin, Salah A. Ali. © 2020. 14 pages.
Karen Margaret Corbishley, Roger B. Mason, Corne Meintjes. © 2020. 18 pages.
Rama Mohana Rao Katta, Chandra Sekhar Patro. © 2020. 20 pages.
Hillary Clarke, Ahmed Hassanien. © 2020. 16 pages.
Javed Hussain, Navjot Sandhu, Hatem El-Gohary, David J. Edwards. © 2020. 17 pages.
Youngkeun Choi. © 2020. 12 pages.
Body Bottom