Further, EMA systems can be used to activate the convergence of diverse environmental performance management systems within organisations, and to articulate internal performance management to external reporting (Burritt, 2012; Gibassier and Schaltegger, 2015).
The very limited prior research in the area focuses on describing the current state of implementation and highlighting contrasting outcomes relating to institutional and organisational structural elements that support or impede EMA adoption (Ferreira , 2011; Christ, 2014).
The water organisations were found to be reflexively isomorphic, while seeking to align their commercial logic to ‘sustainability’ and ‘ensuring community expectations’ logics to legitimate adoption of EMA.
Originality/value – The paper contributes to the literature by providing case study evidence of the intentions and motivations of management in adopting EMA, and the nature of that adoption process over an extended period.
Changes to the management accounting system and processes were trialled - aiming to improve the availability of information on the costs and quantities associated with AMPs main environmental impacts, which was used as a catalyst to identify cost and environmental improvement measures. Healthy Hospitals study, USA: A study by the Tellus Institute, covered applications of environmental managerial accounting in nine US hospitals.