Institutional Changes and Environmental Management Accounting: Decentralisation and Liberalisation

@inproceedings{Bouma2003InstitutionalCA,
  title={Institutional Changes and Environmental Management Accounting: Decentralisation and Liberalisation},
  author={Jan Jaap Bouma and Aad Correlj{\'e}},
  year={2003}
}
This paper uses an institutional perspective to explore how EMA practices are being influenced by societal and institutional change. It focuses on two sectors in the process of decentralization and liberalization, namely, public water management and the energy sector. Shifts in the institutional and politico-economic context will be linked to the changes in their EMA systems. It is concluded that in both sectors a tension will remain between, on the one hand, the use of economic instruments and… CONTINUE READING