In recent years, environmental issues have attracted the attention of enterprises. Enterprises often monitor and control their influence and the effect of their decisions on the environment through cost benefit analysis via an environmental accounting system (EAS). The introduction of EAS is considered a reform for many enterprises, but it is also a challenge for them, particularly with the accompanying scenarios and restrictions on organizational reform. The current research aims to analyze the effects of EAS on corporate accountants based on the organizational reform theory. After identifying corporate accountants in the manufacturing industry as research subjects, a questionnaire survey is conducted for data collection. The gathered data are divided into high/low cognitive samples. Results indicate that organizational culture in the cognitive dimension is an important factor in the attitude of organization members toward reform. Individual demands and value are also key factors in the attitude of accountants in the absence of an EAS and information system. Enterprises can use EAS to meet their expectations once the organizational culture is shaped, and individual demands and value can then be communicated to win the support of accountants for the reform.
Environmental Accounting System, Reform Cognition, Reform Attitude
ISBN: [978-1-86435-644-1]; Full paper
Chang, She-I; Yen, David C.; Li, Hsing-Jung; Chang, I-Cheng; and Chen, Lin-Wan, "Analysis Of The Effects Of An Environmental Accounting System On Accountants Based On The Organizational Reform Theory" (2011). PACIS 2011 Proceedings. 38.