Further, it provides empirical evidence of the applicability of reflexive isomorphism in the context of EMA and institutional logics.
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EMA systems may give visibility to environmental aspects of organisational activity that are otherwise often unclear in conventional management accounting systems (Burritt 2018; Qian and Schaltegger, 2017).
It may also enhance accountability for organisational environmental impacts (Schaltegger and Burritt, 2000).
Environmental Management Accounting An Introduction And Case Studies For Australia