Purpose; This study investigates how different actors affected the implementation of environmental management system (EMS) and performance management system (PMS) in a case company when EMS and PMS were finally integrated. Another purpose is to illustrate how the frameworks of Gibson and Earley (2007) and Lovaglia et al. (2003) can be utilized for investigating the implementation of different management systems in practice.Methodology; This study is an interpretative case study, which utilizes qualitative methods such as semi-structured interviews and internal documents.
Findings;The results indicate the importance of separation between the power and status of an actor in EMS and PMS implementation processes. The power and status of actors in EMS and PMS implementation differed. The status and role of actor can change although the power can be static during the implementation of different management systems. Therefore, study confirms the classification of Lovaglia et al. (2003) and proposes that their classification should be added in the framework of Gibson and Earley (2007).
Practical implications;It is important to select the key actors and evaluate their power and status in the implementation of management systems deliberately. The implementation of management systems may be affected by both internal and external actors of organization.Originality; Earlier accounting studies with institutional theory framework of Burns and Scapens (2000) have not specifically investigated the role of actors, their power and status in implementing 2 two different management systems. Collective action frameworks of Gibson and Earley (2007) and Lovaglia et al. (2003) has not practically utilized before in EMS and PMS studies. Furthermore, the EMS and PMS integration studies have usually been normative without empirical case data.