Organizational culture and environmental activity management

Kevin Baird, Sophia Su*, Amy Tung

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

12 Citations (Scopus)

Abstract

This study uses the mail survey approach to examine the association between four of the Organizational Culture Profile dimensions of O'Reilly et al. (1991) (teamwork, innovation, outcome orientation and attention to detail) and the adoption of environmental activity management (EAM). The findings indicate that three dimensions of organizational culture (teamwork, innovation and attention to detail) exhibit an association with specific dimensions of EAM. Specifically, teamwork is positively associated with the extent of use of environmental activity analysis, innovation is positively associated with the extent of use of both environmental activity cost analysis and environmental activity-based costing (EABC) and attention to detail is positively associated with extent of use of EABC. The findings contribute to the contingency literature examining the factors influencing the adoption of environmental cost initiatives by providing managers with an insight into the organizational culture that is conducive to the implementation of EAM.

Original languageEnglish
Pages (from-to)403-414
Number of pages12
JournalBusiness Strategy and the Environment
Volume27
Issue number3
DOIs
Publication statusPublished - 1 Mar 2018

Keywords

  • attention to detail
  • environmental activity management
  • innovation
  • organisational culture
  • outcome orientation
  • teamwork

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