Environmental and performance management forces: Integrating “greenness” into balanced scorecard

Qualitative Research in Accounting & Management

Volumn 5, Issue 3, 2008, Pages 184-206

  Länsiluoto, Aapo ^a   Järvenpää, Marko ^b  

^a UNIVERSITY OF VAASA   (Finland)

^b UNIVERSITY OF JYVÄSKYLÄ   (Finland)

Author keywords

Balanced scorecard; Environmental management; Finland; Integration

Indexed keywords

EID: 84993046547     PISSN: 11766093     EISSN: None     Source Type: Journal    
DOI: 10.1108/11766090810910218     Document Type: Article

References (52)

1. Ahrens, T. and Chapman, C. (2006), “Doing qualitative field research in management accounting: positioning data to contributing the theory”, Accounting, Organizations and Society, Vol. 31, pp. 819-84.
2. Ahrens, T. and Dent, J.F. (1998), “Accounting and organizations: realizing the richness of field research”, Journal of Management Accounting Research, Vol. 10, pp. 1-39.
3. Anderson, S.W. and Young, S.M. (1999), “The impact of contextual and process factors on the evaluation of activity-based costing systems”, Accounting, Organizations and Society, Vol. 24 No. 7, pp. 525-59.
4. Azapagic, A. (2004), “Developing a framework for sustainable development indicators for the mining and minerals industry”, Journal of cleaner production, Vol. 12 No. 6, pp. 639-62.
5. Bansal, P. (2005), “Evolving sustainably: a longitudinal study of corporate sustainable development”, Strategic Management Journal, Vol. 26 No. 3, pp. 197-218.
6. Bansal, P. and Hunter, T. (2003), “Strategic explanations for the early adoption of ISO 14001”, Journal of Business Ethics, Vol. 46 No. 3, pp. 289-90.
7. Bansal, P. and Roth, K. (2000), “Why companies go green: a model of ecological responsiveness”, Academy of Management Journal, Vol. 43 No. 4, pp. 717-36.
8. Bartolomeo, M., Bennett, M., Bouma, J.J., Heydkamp, P., James, P. and Wolters, T. (2000), “Environmental management accounting in Europe: current practice and future potential”, European Accounting Review, Vol. 9 No. 1, pp. 31-52.
9. Bebbington, J. (2001), “Sustainable development: a review of the international development, business and accounting literature”, Accounting Forum, Vol. 25 No. 2, pp. 128-57.
10. Brundtland, G.H. (1987), “Our common future”, Report of the World Commission on Environment and Development (WCED), available at: www.worldinbalance.net/pdf/1987-brundtland.pdf (accessed February 27, 2008).
11. Burns, J. and Scapens, R.W. (2000), “Conceptualizing management accounting change: an institutional framework”, Management Accounting Research, Vol. 11 No. 1, pp. 3-25.
12. Byrch, C., Kearins, K., Milne, M. and Morgan, R. (2007), “Sustainable ‘what’? A cognitive approach to understanding sustainable development”, Qualitative Research in Accounting & Management, Vol. 4 No. 1, pp. 26-52.
13. Callens, I. and Wolters, L. (1998), “Factors of unsustainability; identification, links and hierarchy”, Business Strategy and the Environment, Vol. 7, pp. 32-42.
14. Darnall, N. (2006), “Why firms mandate ISO 14001 certification”, Business and Society, Vol. 45 No. 3, pp. 354-81.
15. Davidson, W.N. III and Worrell, D.L. (2001), “Regulatory pressure and environmental management infrastructure and practices”, Business and Society, Vol. 40 No. 3, pp. 315-42.
16. Dias-Sardinha, I. and Reijnders, L. (2005), “Evaluating environmental and social performance of large Portuguese companies: a balanced scorecard approach”, Business Strategy and the Environment, Vol. 14 No. 2, pp. 73-91.
17. DiMaggio, P.J. and Powell, W.W. (1983), “The iron cage revisited: institutional isomorphism and collective rationality in organizational fields”, American Sociological Review, Vol. 48, pp. 147-60.
18. D'Souza, C. (2004), “Ecolabel programmes: a stakeholder (consumer) perspective”, Corporate Communications, Vol. 9 No. 3, pp. 179-88.
19. Enquist, B., Johnson, M. and Skålén, P. (2006), “Adoption of corporate social responsibility – incorporating a stakeholder perspective”, Qualitative Research in Accounting & Management, Vol. 3 No. 3, pp. 188-207.
20. Epstein, M.J. and Wisner, P.S. (2001), “Using a balanced scorecard to implement sustainability”, Environmental Quality Management, Vol. 11 No. 2, pp. 1-10.
21. Figge, F., Hahn, T., Schaltegger, S. and Wagner, M. (2002), “The sustainability balanced scorecard – linking sustainability management to business strategy”, Business Strategy and the Environment, Vol. 11 No. 5, pp. 269-84.
22. Ginsberg, J.M. and Bloom, P.N. (2004), “Choosing the right green-marketing strategy”, MIT Sloan Management Review, Vol. 46 No. 1, pp. 79-84.
23. GRI (2008), Sustainability Reporting Guidelines, Version 3.0, Global Reporting Initiative, available at: www.globalreporting.org/NR/rdonlyres/ED9E9B36-AB54-4DE1-BFF2-5F735 235CA44/0/G3_GuidelinesENU.pdf (accessed February 27, 2008).
24. Hyvönen, T., Järvinen, J. and Pellinen, J. (2006), “The role of standard software packages in mediating management accounting knowledge”, Qualitative Research in Accounting & Management, Vol. 3 No. 2, pp. 145-60.
25. Johnson, D.S. (1998), “Identification and selection of environmental performance indicators: application of the balanced scorecard approach”, Corporate Environmental Strategy, Vol. 5 No. 4, pp. 34-41.
26. Kaplan, R.S. and Norton, D.R. (1992), “The balanced scorecard: measures that drive performance”, Harvard Business Review, Vol. 70, pp. 70-79.
27. Kaplan, R.S. and Norton, D.R. (2005), “The balanced scorecard: measures that drive performance (cover story)”, Harvard Business Review, Vol. 83 Nos 7 / 8, pp. 172-80.
28. Klassen, R.D. and McLauglin, C.P. (1996), “The impact of environmental management on firm performance”, Management Sci., Vol. 42 No. 8, pp. 1199-214.
29. Lee, B. and Humphrey, C. (2006), “More than a numbers game: qualitative research in accounting”, Management Decision, Vol. 44 No. 2, pp. 180-97.
30. Lloyd, B. (2005), “What is sustainability? The founder of green steps offers a working definition of the biggest buzzword in the marketplace”, DNR, Vol. 35 No. 32, p. 16.
31. Lozano, M. and Vallés, J. (2007), “An analysis of the implementation of an environmental management system in a local public administration”, Journal of Environmental Management, Vol. 82 No. 4, pp. 495-511.
32. Lukka, K. and Kasanen, E. (1995), “Methodological themes: the problem of generalizability: anecdotes and evidence in accounting research”, Accounting, Auditing & Accountability Journal, Vol. 8 No. 5, pp. 71-90.
33. Magness, V. (2006), “Strategic posture, financial performance and environmental disclosure: an empirical test of legitimacy theory”, Accounting, Auditing & Accountability Journal, Vol. 19 No. 4, pp. 540-63.
34. Magrini, A. and Lins, L.S. (2007), “Integration between environmental management and strategic planning in the oil and gas sector”, Energy Policy, Vol. 35 No. 10, pp. 4869-78.
35. Malmi, T. (1999), “Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms”, Accounting, Organizations and Society, Vol. 24 No. 8, pp. 649-72.
36. Malmi, T. (2001), “Balanced scorecards in Finnish companies: a research note”, Management Accounting Research, Vol. 12 No. 2, pp. 207-20.
37. Melnyk, S.A., Srouf, R.P. and Calantone, R. (2003), “Assessing the impact of environmental management systems on corporate and environmental performance”, Journal of Operations Management, Vol. 21 No. 3, pp. 329-51.
38. Modell, S. (2005), “Triangulation between case study and survey methods in management accounting research: an assessment of validity implications”, Management Accounting Research, Vol. 16 No. 2, pp. 231-54.
39. Montabon, F., Sroufe, R. and Narasimhan, R. (2007), “An examination of corporate reporting, environmental management practices and firm performance”, Journal of Operations Management, Vol. 25 No. 5, pp. 998-1014.
40. Pan, J-N. (2003), “A comparative study on motivation for and experience with ISO 9000 and ISO 14000 certification among far Eastern countries”, Industrial Management & Data Systems, Vol. 103 No. 8, pp. 564-78.
41. Ratanajongkol, S., Davey, H. and Low, M. (2006), “Corporate social reporting in Thailand: the news is all good and increasing”, Qualitative Research in Accounting & Management, Vol. 3 No. 1, pp. 67-83.
42. Ribeiro, J.A. and Scapens, R.W. (2006), “Institutional theories in management accounting change: contributions, issues and paths for development”, Qualitative Research in Accounting & Management, Vol. 3 No. 2, pp. 94-111.
43. Rintanen, S. (2005), “The establishment and development directions of corporate environmental management: case studies in Finnish and Italian meat processing sector”, Series A-1, Turku School of Economics and Business Administration, Turku.
44. Rothenberg, S. (2007), “Environmental managers as institutional entrepreneurs: the influence of institutional and technical pressures on waste management”, Journal of Business Research, Vol. 60 No. 7, pp. 749-57.
45. Scapens, R. (1990), “Researching management accounting practice: the role of case study methods”, British Accounting Review, Vol. 22 No. 3, pp. 259-81.
46. Sustainable Washington (2008), “What does sustainability mean?”, available at: www.ecy.wa.gov/sustainability/more_defns.htm (accessed January 22, 2008).
47. Vaivio, J. (2008), “Qualitative management accounting research: rationale, pitfalls and potential”, Qualitative Research in Accounting & Management, Vol. 5 No. 1, pp. 64-86.
48. van Marrewijk, M. (2003), “Concepts and definitions of CSR and corporate sustainability: between agency and communion”, Journal of Business Ethics, Vol. 44 Nos 2 / 3, pp. 95-105.
49. van Marrewijk, M. and Were, M. (2003), “Multiple levels of corporate sustainability”, Journal of Business Ethics, Vol. 44 Nos 2 / 3, pp. 107-19.
50. Wagner, M. (2007), “Integration of environmental management with other managerial functions of the firm: empirical effects on drivers of economic performance”, Long Range Planning, Vol. 40 No. 6, pp. 611-28.
51. Woodside, A.G. and Wilson, E.J. (2003), “Case study research methods for theory building”, The Journal of Business & Industrial Marketing, Vol. 18 Nos 6 / 7, pp. 493-508.
52. Yakhou, M. and Dorweiler, V.P. (2004), “Environmental accounting: an essential component of business strategy”, Business Strategy and the Environment, Vol. 13 No. 2, pp. 65-77.