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Journal of Environmental Accounting and Management
Dmitry Kovalevsky (editor), Jiazhong Zhang(editor)
Dmitry Kovalevsky (editor)

Climate Service Center Germany (GERICS), Helmholtz-Zentrum Hereon, Fischertwiete 1, 20095 Hamburg, Germany

Fax: +49 (0) 40 226338163 Email:

Jiazhong Zhang (editor)

School of Energy and Power Engineering, Xi'an Jiaotong University, Xi'an, Shaanxi Province 710049, China

Fax: +86 29 82668723 Email:

The Relationships Between Contextual Variables and Perceived Importance and Benefits of Environmental Management Accounting (EMA) Techniques

Journal of Environmental Accounting and Management 6(1) (2018) 17--32 | DOI:10.5890/JEAM.2018.03.002

Hatem Mohamed EL-Shishini$^{1}$, Makarand Upadhyaya$^{2}$

$^{1}$ Accounting Department, College of Business Administration, University of Bahrain, Zallaq, P.O. BOX 32028, Bahrain

$^{2}$ Department of Management and Marketing, College of Business Administration, University of Bahrain, Zallaq, P.O. BOX 32028, Bahrain

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Environmental management accounting (EMA) has emerged over last decades because of increasing awareness of the impacts of companies on their environment. There was a limited attention directed to the importance attached to EMA's techniques and the importance of benefits derived from EMA's techniques. Drawing off the contingency theory literature, the current study examined the relationship between the size, intensity of competition, type of industry, cost structure, and the importance attached to EMA's techniques and the importance of benefits derived from these techniques. Data was collected using a sample of 100 accountants in Bahrain. Replies were received from 36 accountants. The results indicated that there were significant relationships between size, type of industry, cost structure, and the importance attached to EMA's techniques. With regards to the benefits derived from EMA's techniques, the results indicated that the type of industry and cost structure was significantly influencing the importance of benefits of EMA's techniques. The study determined many potentials for future research including understanding factors influencing the allocation of environmental costs to products/services, and using other contextual variables to gain a better understanding of EMA in less developing countries.


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