Exploring Factors Influencing Environmental Management Accounting Adoption At RMIT University
Source: RMIT University
The purpose of this paper is to explore the factors, either based on theories or reflecting participants' own concepts that impede environmental management accounting adoption at RMIT University. A research methodology of both deduction and induction was applied to interview data collected from eleven participants of RMIT University, Australia. The interviews were guided by eight propositions developed from a theoretical framework that considers four theoretical perspectives. The authors found five key barriers - attitudinal, financial, informational, institutional, and management barriers, which could potentially retard accounting changes at RMIT University.