组织文化与环境活动管理

Organizational Culture and Environmental Activity Management

BUSINESS STRATEGY AND THE ENVIRONMENT · 2017
被引 41
人大 A-ABS 3

中文导读

通过问卷调查,研究了组织文化的四个维度(团队合作、创新、结果导向、注重细节)与环境活动管理采用之间的关系,发现团队合作、创新和注重细节与特定环境活动管理维度正相关。

Abstract

Abstract This study uses the mail survey approach to examine the association between four of the Organizational Culture Profile dimensions of O'Reilly et al. (1991) (teamwork, innovation, outcome orientation and attention to detail) and the adoption of environmental activity management (EAM). The findings indicate that three dimensions of organizational culture (teamwork, innovation and attention to detail) exhibit an association with specific dimensions of EAM. Specifically, teamwork is positively associated with the extent of use of environmental activity analysis, innovation is positively associated with the extent of use of both environmental activity cost analysis and environmental activity‐based costing (EABC) and attention to detail is positively associated with extent of use of EABC. The findings contribute to the contingency literature examining the factors influencing the adoption of environmental cost initiatives by providing managers with an insight into the organizational culture that is conducive to the implementation of EAM. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

组织文化环境管理管理会计团队合作