环境管理控制体系的研究进展
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摘要
随着环境管理会计和环境管理体系的发展以及世界各国对环保重视程度的提高,学者们开始关注环境管理控制体系的发展。通过梳理国内外环境管理会计、环境管理体系、环境管理控制体系的相关文献,指出现有研究内容的界限和交叉点,进一步明确了环境管理控制体系的定位框架、概念,并从时间、控制、管理层次三个维度构建了环境管理控制体系的三维模型。然后扩展了环境管理控制体系的影响因素和经济效果,并对环境管理控制体系未来的研究方向进行了展望。
引文
[1]朱小平,娄欣轩,陈仲威.基于决策有用观的环境会计研究[J].审计与经济研究,2009(6):51~56.
[2]干胜道,钟朝宏.国外环境管理会计发展综述[J].会计研究,2004(10):84~89.
[3]谢琨.环境管理会计工具的特征化[J].商业研究,2003(14):67~71.
[4]肖序,曾辉祥,李世辉.环境管理会计“物质流-价值流-组织”三维模型研究[J].会计研究,2017(1):15~22.
[5]Brown M..Environmental policy in the hotel sector:"Green"strategy or stratagem?[J].International Journal of Contemporary Hospitality Management,1996(3):18~23.
[6]Henri J.F.,Journeault M..Eco-control:The influence of management control systems on environmental and economic performance[J].Accounting Organizations&Society,2010(1):63~80.
[7]Guenther E.,Endrikat J.,Guenther T.W..Environmental management control system:A conceptualization and a review of the empirical evidence[J].Journal of Cleaner Production,2016(2):147~171.
[8]Malmi T.,Brown D.A..Management control systems as a package--Opportunities,challenges and research directions[J].Management Accounting Research,2008(4):287~300.
[9]Chinander K.R..Aligning accountability and awareness for environmental performance in operations[J].Production&Operations Management,2010(3):276~291.
[10]Riccaboni A.,Leone E.L..Implementing strategies through management control systems:The case of sustainability[J].International Journal of Productivity&Performance Management,2010(2):130~144.
[11]Rodrigue M.,Magnan M.,Boulianne E..Stakeholders'influence on environmental strategy and performance indicators:A managerial perspective[J].Management Accounting Research,2013(4):301~316.
[12]Windolph S.E.,Schaltegger S.,Herzig C.,et al..Implementing corporate sustainability[J].Sustainability Accounting,Management and Policy Journal,2014(4):378~404.
[13]Henri J.F.,Boiral O.,Roy M.J..The tracking of environmental costs:Motivations and impacts[J].European Accounting Review,2014(4):647~669.
[14]戴璐,支晓强.影响企业环境管理控制措施的因素研究[J].中国软科学,2015(4):108~120.
[15]张先治,李静波.环境会计与管理控制整合研究[J].财经问题研究,2016(11):82~89.
[16]李志斌,李敏芳.企业生态管理控制系统基本理论框架研究[J].会计与经济研究,2017(2):41~53.
[17]Walsh P.R..Dealing with the uncertainties of environmental change by adding scenario planning to the strategy reformulation equation[J].Management Decision,2005(1):113~122.
[18]Frost G.R.,Wilmshurst T.D..The adoption of environment related management accounting:An analysis of corporate environmental sensitivity[C].Accounting Forum,2000:344~365.
[19]Ferreira A.,Carly M.,Bayu H..Environmental management accounting and innovation:An exploratory analysis[J].Accounting,Auditing&Accountability Journal,2010(7):920~948.
[20]Pondeville S.,Swaen V.,De Ronge Y.,et al..Environmental management control system:The role of contextual and strategic factors[J].Management Accounting Research,2013(4):317~332.
[21]Parisi C..The impact of organisational alignment on the effectiveness of firms'sustainability strategic performance measurement systems:An empirical analysis[J].Journal of Management&Governance,2013(1):71~97.
[22]Perego P.,Hartmann F..Aligning performance measurement systems with strategy:The case of environmental strategy[J].Abacus,2014(4):397~428.
[23]Buysse K.,Verbeke A..Proactive environmental strategies:A stakeholder management perspective[J].Strategic Management Journal,2003(5):453~470.
[24]Sharma Sanjay,Irene Henriques.Stakeholder influences on sustainability practices in the Canadian forest products industry[J].Strategic Management Journal,2005(2):159~180.
[25]Sharma Sanjay,Harrie Vredenburg.Proactive corporate environmental strategy and the development of competitively valuable organizational capabilities[J].Strategic Management Journal,1998(8):729~753.
[26]Adams C.A.,Mcnicholas P..Making a difference[J].Accounting Auditing&Accountability Journal,2013(3):382~402.
[27]Spencer S.Y.,Adams C.,Yapa P.W.S..The mediating effects of the adoption of an environmental information system on top management's commitment and environmental performance[J].Sustainability Accounting Management&Policy Journal,2013(1):75~102.
[28]Virtanen T.,Tuomaala M.,Pentti E..Energy efficiency complexities:A technical and managerial investigation[J].Management Accounting Research,2013(4):401~416.
[29]Secchi D..The Italian experience in social reporting:An empirical analysis[J].Corporate Social Responsibility&Environmental Management,2006(3):135~149.
[30]唐国平,李龙会.股权结构、产权性质与企业环保投资--来自中国A股上市公司的经验证据[J].财经问题研究,2013(3):93~100.
[31]姜锡明,许晨曦.环境规制、公司治理与企业环保投资[J].财会月刊,2015(27):9~13.
[32]Pérez E.A.,Ruiz C.C.,Fenech F.C..Environmental management systems as an embedding mechanism:A research note[J].Accounting Auditing&Accountability Journal,2007(3):403~422.
[33]Wisner P.S.,Epstein M.J.,Bagozzi R.P..Organizational antecedents and consequences of environmental performance[J].Advances in Environmental Accounting&Management,2006(3):143~167.
[34]Judge W.Q.,Douglas T.J..Performance implications of incorporating natural environmental issues into the strategic planning process:An empirical assessment[J].Journal of Management Studies,2010(2):241~262.
[35]李志斌.内部控制与环境信息披露[J].中国人口·资源与环境,2014(6):77~83.
[36]Arjaliès D.L.,Mundy J..The use of management control systems to manage CSR strategy:Alevers of control perspective[J].Management Accounting Research,2013(4):284~300.
[37]Contrafatto M.,Burns J..Social and environmental accounting,organisational change and management accounting:A processual view[J].Management Accounting Research,2013(4):349~365.
[2]干胜道,钟朝宏.国外环境管理会计发展综述[J].会计研究,2004(10):84~89.
[3]谢琨.环境管理会计工具的特征化[J].商业研究,2003(14):67~71.
[4]肖序,曾辉祥,李世辉.环境管理会计“物质流-价值流-组织”三维模型研究[J].会计研究,2017(1):15~22.
[5]Brown M..Environmental policy in the hotel sector:"Green"strategy or stratagem?[J].International Journal of Contemporary Hospitality Management,1996(3):18~23.
[6]Henri J.F.,Journeault M..Eco-control:The influence of management control systems on environmental and economic performance[J].Accounting Organizations&Society,2010(1):63~80.
[7]Guenther E.,Endrikat J.,Guenther T.W..Environmental management control system:A conceptualization and a review of the empirical evidence[J].Journal of Cleaner Production,2016(2):147~171.
[8]Malmi T.,Brown D.A..Management control systems as a package--Opportunities,challenges and research directions[J].Management Accounting Research,2008(4):287~300.
[9]Chinander K.R..Aligning accountability and awareness for environmental performance in operations[J].Production&Operations Management,2010(3):276~291.
[10]Riccaboni A.,Leone E.L..Implementing strategies through management control systems:The case of sustainability[J].International Journal of Productivity&Performance Management,2010(2):130~144.
[11]Rodrigue M.,Magnan M.,Boulianne E..Stakeholders'influence on environmental strategy and performance indicators:A managerial perspective[J].Management Accounting Research,2013(4):301~316.
[12]Windolph S.E.,Schaltegger S.,Herzig C.,et al..Implementing corporate sustainability[J].Sustainability Accounting,Management and Policy Journal,2014(4):378~404.
[13]Henri J.F.,Boiral O.,Roy M.J..The tracking of environmental costs:Motivations and impacts[J].European Accounting Review,2014(4):647~669.
[14]戴璐,支晓强.影响企业环境管理控制措施的因素研究[J].中国软科学,2015(4):108~120.
[15]张先治,李静波.环境会计与管理控制整合研究[J].财经问题研究,2016(11):82~89.
[16]李志斌,李敏芳.企业生态管理控制系统基本理论框架研究[J].会计与经济研究,2017(2):41~53.
[17]Walsh P.R..Dealing with the uncertainties of environmental change by adding scenario planning to the strategy reformulation equation[J].Management Decision,2005(1):113~122.
[18]Frost G.R.,Wilmshurst T.D..The adoption of environment related management accounting:An analysis of corporate environmental sensitivity[C].Accounting Forum,2000:344~365.
[19]Ferreira A.,Carly M.,Bayu H..Environmental management accounting and innovation:An exploratory analysis[J].Accounting,Auditing&Accountability Journal,2010(7):920~948.
[20]Pondeville S.,Swaen V.,De Ronge Y.,et al..Environmental management control system:The role of contextual and strategic factors[J].Management Accounting Research,2013(4):317~332.
[21]Parisi C..The impact of organisational alignment on the effectiveness of firms'sustainability strategic performance measurement systems:An empirical analysis[J].Journal of Management&Governance,2013(1):71~97.
[22]Perego P.,Hartmann F..Aligning performance measurement systems with strategy:The case of environmental strategy[J].Abacus,2014(4):397~428.
[23]Buysse K.,Verbeke A..Proactive environmental strategies:A stakeholder management perspective[J].Strategic Management Journal,2003(5):453~470.
[24]Sharma Sanjay,Irene Henriques.Stakeholder influences on sustainability practices in the Canadian forest products industry[J].Strategic Management Journal,2005(2):159~180.
[25]Sharma Sanjay,Harrie Vredenburg.Proactive corporate environmental strategy and the development of competitively valuable organizational capabilities[J].Strategic Management Journal,1998(8):729~753.
[26]Adams C.A.,Mcnicholas P..Making a difference[J].Accounting Auditing&Accountability Journal,2013(3):382~402.
[27]Spencer S.Y.,Adams C.,Yapa P.W.S..The mediating effects of the adoption of an environmental information system on top management's commitment and environmental performance[J].Sustainability Accounting Management&Policy Journal,2013(1):75~102.
[28]Virtanen T.,Tuomaala M.,Pentti E..Energy efficiency complexities:A technical and managerial investigation[J].Management Accounting Research,2013(4):401~416.
[29]Secchi D..The Italian experience in social reporting:An empirical analysis[J].Corporate Social Responsibility&Environmental Management,2006(3):135~149.
[30]唐国平,李龙会.股权结构、产权性质与企业环保投资--来自中国A股上市公司的经验证据[J].财经问题研究,2013(3):93~100.
[31]姜锡明,许晨曦.环境规制、公司治理与企业环保投资[J].财会月刊,2015(27):9~13.
[32]Pérez E.A.,Ruiz C.C.,Fenech F.C..Environmental management systems as an embedding mechanism:A research note[J].Accounting Auditing&Accountability Journal,2007(3):403~422.
[33]Wisner P.S.,Epstein M.J.,Bagozzi R.P..Organizational antecedents and consequences of environmental performance[J].Advances in Environmental Accounting&Management,2006(3):143~167.
[34]Judge W.Q.,Douglas T.J..Performance implications of incorporating natural environmental issues into the strategic planning process:An empirical assessment[J].Journal of Management Studies,2010(2):241~262.
[35]李志斌.内部控制与环境信息披露[J].中国人口·资源与环境,2014(6):77~83.
[36]Arjaliès D.L.,Mundy J..The use of management control systems to manage CSR strategy:Alevers of control perspective[J].Management Accounting Research,2013(4):284~300.
[37]Contrafatto M.,Burns J..Social and environmental accounting,organisational change and management accounting:A processual view[J].Management Accounting Research,2013(4):349~365.
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