Exploring Factors Influencing Environmental Management Accounting Adoption At 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.