Impact of Development on deforestation in Sri Lanka: An analytical study

Kariyawasam, Ravindra; Rajapakse, Chinthak

doi:10.9790/2402-08723539

Cited by 2 publications

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“…While this study addresses the existing research gaps concerning the managerial aspect of EA implementation, it tries to apply novel theoretical approaches in the context of EA as a response to the call of Gray et al [28] and Parker [19,20] for additional research in social and environmental accounting using psychology theories. This study is also motivated by the prevalent environmental issue in Sri Lanka, whose magnitude has grown considerably over the years [29]. Previous studies have found that the majority of business enterprises in Sri Lanka have neglected environmental restoration [30].…”

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confidence: 99%

Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability: Managerial Perspectives from a Developing Country

et al. 2020

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Environmental degradation is a serious global issue that has received increasing attention from scholars, policymakers, regulators, environmental activists, and the public as a whole. In the meantime, corporations have been criticized as major contributors to environmental pollution. Environmental accounting (EA) is a corporate practice that seeks to account for the cost of environmental impacts of business operations. However, it is questionable whether the true cost of environmental impacts of business operations is accounted for in the conventional accounting systems. In order to shed more light on this issue, this study examines key drivers of managerial intention to engage in EA practices in Sri Lanka. We employ the theory of planned behavior to conceptualize the antecedents of managers’ intention to engage in EA practices. The results of the partial least square structural equation model (PLS-SEM) evaluation revealed that managers’ intention is significantly influenced by the attitudes towards EA practices, subjective norms, and perceived behavioral control. Our results also indicate that a larger proportion of the variance of perceived behavioral control is explained by the perceived cost and complexity, perceived regulatory pressure, and organizational environmental orientation. The findings of this study provide important theoretical and practical implications for scholars, managers, and policymakers.

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