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Thanh Nguyet Phan

First Name: Thanh Nguyet
Surname: Phan
Department Dept of Accounting and Corporate Governance
Supervisor(s): Dr. Kevin Baird , Mr. Bill Blair

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Paper Title

The use and effectiveness of environmental management practices


The aim of this study is to examine the contingency factors influencing the use of environmental management systems (EMSs) and environmental management accounting (EMA) systems and their effectiveness in terms of the contribution to improvements in environmental performance.


This study contributes to the existing EMS literature by examining the influence of institutional factors (coercive, mimetic and normative pressures) on the comprehensiveness of EMSs, and the relationship between EMS comprehensiveness and environmental performance. Furthermore, this study extends the scant empirical research on EMA by investigating the impact of organisational factors (size, industry, top management support) on the use of EMA, and assessing the effectiveness of EMA with respect to improving environmental performance.


Data for the first two papers will be collected by a mail survey questionnaire from a random sample of Australian organisations across different industries. The third paper is a case study.

Practical and Social implications

The results of this study can provide managers of organisations with insights into the factors that influence the use of EMSs and EMA and the effectiveness of these systems.


Environmental management system (EMS), environmental management accounting (EMA), environmental performance