Management information for ecologically-oriented decision-making. A case study of the introduction of co-generation in eleven spanish companies
通过研究西班牙加利西亚地区十一家公司采用热电联产系统的案例，分析管理者选择绿色路径的动机，发现成本节约和额外收入是主要驱动力，而非生态考量。
The purpose of this case study was to provide a report on the motivations which have led Spanish managers in the Galician region to take a green pathway. Such decisional processes may reflect a change in corporate consciousness, or it might be just another corporate response to increased political visibility and possible government intervention (Rodgers, 1991, 1992, Rodgers and Gago, 2001). The study focuses on eleven Spanish companies who instead of purchasing energy decided to produce their own energy using a co-generation system. A case study approach was selected in order to interpret the information provided concerning the adoption of a co-generation corporate strategy (Parker, and Roffey, 1997).\n\nAccounting information systems are considered to be important in this process as they select, classify and arrange information to inform their communities. Their design and implementation highlight environmental contingencies as they affect business entities' ability to operate. The results of the case study survey confirm that management benefit through cost savings and additional incomes. The article concludes by observing that the ecological implications of co-generation were not the primary motivation for adopting the 'green' innovation.