الفهرس 
Management Accounting Change
Research Paradigm and MethodologyOnly 14 pages are availabe for public view
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Abstract
This study aims at exploring management accounting change by investigating the adoption of Environmental Management Accounting (EMA) in Egyptian industrial companies. This study contributes to the accounting literature by investigating EMA’s adoption within management accounting change context based on a theoretical framework. In addition, conducting this study in Egypt is a further contribution. The study involved an exploration of current environmental management accounting practices as well as investigation of different factors which might affect EMA’s adoption in Egyptian industrial companies. The study adopted an institutional theoretical framework based basically on New Institutional Sociology (NIS) theory. The theoretical framework developed to multi-organizational levels in order to achieve the research objectives. Two main data collection methods used in this study; interviewer-administered questionnaires and semi-structured interviews. The data was collected from eighteen small, medium and large size Egyptian industrial companies. Sixty-five interviews were conducted with nine sub-groups inside companies (managers, accountants and engineers) and outside companies (regulators, international lenders staff, professional accountants, academics, environmental projects staff, and environmental professionals). Twenty-five questionnaires were completed during the interviews conducted inside companies. The data analysis process included descriptive statistical analysis of the questionnaires and qualitative data analysis of the semi-structured interviews.