Motivations, barriers, and incentives for adopting environmental management (cost) accounting and related guidelines: a study of the republic of Korea

Lee, Ki‐Hoon

Abstract

The purpose of this paper is to present an empirical case for research in environmental management accounting and/or environmental cost accounting. The paper provides an analysis of the current status of environmental management and/or environmental cost accounting at the industry level. The author explores the extent of management research in the field of corporate sustainability management and environmental management accounting. The study employs a survey method for identifying factors to adopt environmental cost accounting and its guidelines within organizations in Korean manufacturing industry contexts. The paper uncovers those manufacturing industries' views on motivations and obstacles to adopt environmental cost accounting and its guidelines, and general perceptions on related issues. It is found that there is a lack of a systematically structured approach to implement environmental cost accounting internally in practice. The study also finds that some difficulties to adopt environmental cost accounting in practice are caused by the existing accounting and information system. The paper suggests where further contributions might be made by future research endeavours engaging with different industry sectors and country levels.

Citation

Lee, K. (2011). Motivations, barriers, and incentives for adopting environmental management (cost) accounting and related guidelines: a study of the republic of Korea. Corporate Social Responsibility and Environmental Management, 18(1), 39-49. https://doi.org/10.1002/csr.239

• Journal Article Type: Article
• Acceptance Date: Feb 19, 2010
• Online Publication Date: Jan 21, 2011
• Publication Date: 2011-01
• Deposit Date: Apr 19, 2024
• Journal: Corporate Social Responsibility and Environmental Management
• Print ISSN: 1535-3958
• Electronic ISSN: 1535-3966
• Publisher: Wiley
• Peer Reviewed: Peer Reviewed
• Volume: 18
• Issue: 1
• Pages: 39-49
• DOI: https://doi.org/10.1002/csr.239
• Keywords: environmental management accounting, environmental cost accounting, environmental cost accounting guideline, corporate sustainability, Korean manufacturing industries
• Public URL: http://researchrepository.napier.ac.uk/Output/3596998