Tackling the integration challenge between environmental strategy and environmental management accounting
基于权变理论，研究斯里兰卡上市公司中环境管理成熟度如何影响环境管理会计的实施，发现成熟度越高，使用的会计工具和功能越多样。
Purpose The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges between these two factors still persist at the firm level. This paper seeks to adopt the contingency theory perspective to examine how EMA implementation varies across organizations with different intensity levels of environmental management strategy implementation (i.e. environmental management maturity, EMM). Design/methodology/approach The paper uses a web-based survey, designed and administered to public listed companies and members of three industry chambers in Sri Lanka. Findings This study finds that EMA implementation is significantly different among organizations at varying EMM stages. Further, it is observed that organizations at higher stages of EMM use significantly greater domain-based EMA tools and EMA for functional purposes. Therefore, the results show that when organizations progress from reactive to proactive environmental strategies, the EMA evolves to encapsulate and diversify to deal with more-sophisticated environmental management activities. Originality/value This is the first study to provide cross-sectional evidence on the relationship between the application of EMA tools and functional uses and the intensity of the environmental strategy pursuance (or EMM). It also proposes a multi-item comprehensive measurement tool for EMA implementation.