Document Details

Document Type : Thesis 
Document Title :
The Extent of Adoption of Environmental Management Accounting by Saudi Industrial Companies in Light of Institutional Theory: a Field Study
مدى تبني الشركات الصناعية السعودية للمحاسبة الإدارية البيئية في ضوء النظرية المؤسسية: دراسة ميدانية
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : The purpose of this master thesis was to identify the different types of institutional pressures and their influences on environmental management accounting (EMA) adoption level in Saudi manufacturing companies. Drawing from the institutional theory, which aims to clarify the impact of different social factors on the organizational structure and management practices in institutions and businesses in general, this thesis sought to identify the extent to which institutional pressure influences EMA adoption level. In order to achieve the objectives of this study, a survey was designed and distributed to some Saudi manufacturing companies that operate in various industrial fields and cover a wide range of manufacturing sectors in the Kingdom. Institutional pressure (coercive pressure, normative pressure and mimetic pressure) was tested against the level of EMA adoption via multiple regression analysis using Statistical Package for Social Sciences (SPSS), allowing the researcher to present the information in form of tables and figures. The findings of this study revealed some influence of institutional pressures on EMA adoption that affected the adoption of environmental accounting management strategies, and found that coercive pressure was the most powerful in this context. In conclusion, the study recommended the need to focus on defining a precise and integrated conceptual framework for environmental management accounting that will contribute to the development of its objectives and increasing its efficiency, it also recommended the importance of urging governments to declare some governance laws and issue guidelines to help companies prepare environmental reports and adopt the environmental accounting management system. Keywords: environmental management accounting; institutional pressure; institutional theory; manufacturing and industrial companies. 
Supervisor : Prof. Mohammed bin Hassan Ali Mufti 
Thesis Type : Master Thesis 
Publishing Year : 1438 AH
2017 AD 
Added Date : Thursday, August 24, 2017 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
سمر هيثم مقيبلMigaybil, Samar HaythamResearcherMaster 

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 42740.pdf pdf 

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