The Influencing Factors and Effective Barriers to the Implementation of Environmental Management Accounting in Small and Medium Industries

In the present era, due to some environmental constraints, especially in world trade and the narrowing of competition, inevitably some for-profit companies, on the one hand, have to bear the costs to overcome these constraints and gain more revenue or gain commercial popularity; and on the other hand, to positively evaluate the specific performance of environmental protection, they are forced to reduce these costs. The purpose of this study is to investigate the factors and obstacles affecting the implementation of environmental management accounting. Independent research variables include imposed pressures, imitative pressures, normative pressures, attitudinal barriers, financial barriers, and information barriers. The statistical population of the study is small and medium industries (small industries with 1 to 9 people & medium industries with 10 to 100 people). The research method was applied, and the data collection method was field study. The results showed that imitation pressures and normative pressures are effective in the implementation of environmental management accounting, and the pressures imposed on the implementation of environmental management accounting are not effective. In addition, attitudinal barriers, financial barriers, and information barriers have been effective in the non-implementation of environmental management accounting. The research method was applied, and the data collection method was field study. The results indicated that imitation pressures and normative pressures are effective in the implementation of environmental management accounting, and the pressures imposed on the implementation of environmental management accounting are not effective. Moreover, attitudinal barriers, financial barriers, and information barriers have been effective in the non-implementation of environmental management accounting.