Factors Affected EMA Adoption: The Moderating Role of Resource Bricolage

Environmental management accounting (EMA), is seen to be a useful tool for managing both economic and environmental performance challenges. This research attempts to construct a conceptual framework of the effects of institutional constraints (coercive and normative pressures) on the adoption of EMA and how such effects are modified by resource bricolage, based on the theories of the Institutional and Resource Based View (RBV). In this conceptual study, we suggest that SMEs’ adoption of EMA is influenced by three crucial bricolage capabilities: resource recombination, making do, and available resources. After much deliberation, we arrive at a framework and four testable hypotheses that can direct future service research.