Water management accounting and the wine supply chain: Empirical evidence from Australia

被引:64
作者
Christ, Katherine L. [1 ]
机构
[1] Univ S Australia, Sch Business, Adelaide, SA 5001, Australia
关键词
Environmental management accounting; Water management accounting; Sustainable supply chain management; Contingency theory; New institutional sociology; Wine industry; ENVIRONMENTAL PERFORMANCE; SUSTAINABILITY PRACTICES; COMPETITIVE ADVANTAGE; CLEANER PRODUCTION; SYSTEMS; CORPORATE; INDUSTRY; INSTITUTIONS; CHALLENGES; FOOTPRINT;
D O I
10.1016/j.bar.2014.10.003
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Sustainable water management in the supply chain is critical to the long term viability of wine producing organisations. Yet despite its potential importance as a link to convert good intentions of managers into sustainable water use, thus far knowledge concerning how environmental management accounting can assist is largely non-existent. Drawing on contingency theory and new institutional sociology a telephone survey was used to investigate the current use of water-related environmental management accounting information (here termed water management accounting) for assessing the long term implications associated with water management in Australian wine supply chains. Organisational size, regulatory pressure and corporate environmental strategy were found to be consistent drivers of water management accounting use. However, other drivers of supply chain-oriented water management accounting differ depending on whether the information considered is monetary or physical. Existence of a certified environmental management system and involvement of managers with industry associations are points of difference. These findings indicate a two-step incentive process for implementation is likely to be the most effective for promoting the collection and use of physical and monetary information for environmental management in the wine industry. (C) 2014 Elsevier Ltd. All rights reserved.
引用
收藏
页码:379 / 396
页数:18
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