Environmental management accounting practices in Australian cotton farming

The use of the theory of planned behaviour

Shamim Tashakor, Ranjith Appuhami, Rahat Munir

Research output: Contribution to journalArticle

6 Citations (Scopus)

Abstract

Purpose: The purpose of this paper is to examine the association between the belief-based factors (attitude, subjective norm (SN) and perceived behavioural control (PBC)) and environmental management accounting (EMA) practices.

Design/methodology/approach: Drawing on the theory of planned behaviour (TPB), the study develops a structural model and uses partial least squares (PLS) technique to analyse data collected based on a survey of the Australian cotton farmers.

Findings: The findings indicate that while attitude and PBC significantly influence farmers’ intention to adopt EMA practices, SN has a significant indirect influence on EMA practices through farmers’ attitude and PBC. Further, the study reveals that while the intention of more environmentally friendly farmers is largely influenced by attitude and SN, the intention of less environmentally friendly farmers is primarily driven by PBC.

Practical implications: The study provides important insights into the role of attitude, SN and PBC in motivating farmers towards adopting EMA practices. Such insights could also help farmers in designing effective EMA practices.

Originality/value: This study contributes to very limited EMA literature on TPB by integrating three belief-based factors namely attitude, SN and PBC.
Original languageEnglish
Pages (from-to)1175-1202
Number of pages28
JournalAccounting, Auditing and Accountability Journal
Volume32
Issue number4
Early online date2019
DOIs
Publication statusPublished - 20 Jun 2019

Keywords

  • Australia
  • Belief-based factors
  • Cotton farming
  • Environmental management accounting
  • Farmers
  • Theory of planned behaviour

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