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<p>This study aims to contribute to the contingency-based environmental management accounting (EMA) literature by examining the factors that affect the success of a specific EMA tool, environmental activity management (EAM). Specifically, using social identity theory as a foundation, the first objective of the study is to explain and empirically examine the influence of the interactive use of environmental management control systems (EMCSs) on the success of EAM. Social identity theory is also used to explain the second objective of the study, which involves examining the moderating role of employee environmental empowerment, specifically the empowerment received by lower-level managers, on the association between the interactive use of EMCSs and the success of EAM. Regression analysis was applied to test the model with data collected using a survey questionnaire based on the perceptions of 291 middle-level managers working in Australian business organisations. The results indicate a positive association between the interactive use of EMCSs and the success of EAM, with this association positively moderated by the level of employee environmental empowerment. Such findings contribute to the EMA literature through highlighting the important association between both the interactive use of EMCSs and employee environmental empowerment and the success of EAM. Accordingly, it is recommended that organisations should cultivate communication channels, through the interactive use of EMCSs, in order to enhance the success of EAM. At the same time, given our evidence that this effect is strengthened by the presence of employee environmental empowerment, organisations and their managers should seek to implement appropriate empowerment structures and provide employees with autonomy in respect to environmental activities and initiatives.</p>

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The success of environmental activity management

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2026年7月6日

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  • Sophia Su,
  • Kevin Baird,
  • Thanh Phan

摘要

This study aims to contribute to the contingency-based environmental management accounting (EMA) literature by examining the factors that affect the success of a specific EMA tool, environmental activity management (EAM). Specifically, using social identity theory as a foundation, the first objective of the study is to explain and empirically examine the influence of the interactive use of environmental management control systems (EMCSs) on the success of EAM. Social identity theory is also used to explain the second objective of the study, which involves examining the moderating role of employee environmental empowerment, specifically the empowerment received by lower-level managers, on the association between the interactive use of EMCSs and the success of EAM. Regression analysis was applied to test the model with data collected using a survey questionnaire based on the perceptions of 291 middle-level managers working in Australian business organisations. The results indicate a positive association between the interactive use of EMCSs and the success of EAM, with this association positively moderated by the level of employee environmental empowerment. Such findings contribute to the EMA literature through highlighting the important association between both the interactive use of EMCSs and employee environmental empowerment and the success of EAM. Accordingly, it is recommended that organisations should cultivate communication channels, through the interactive use of EMCSs, in order to enhance the success of EAM. At the same time, given our evidence that this effect is strengthened by the presence of employee environmental empowerment, organisations and their managers should seek to implement appropriate empowerment structures and provide employees with autonomy in respect to environmental activities and initiatives.