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Influence of Organizational culture on Environmental Management Accounting Adoption

المصدر: مجلة العلوم الاقتصادية والسياسية
الناشر: الجامعة الأسمرية الإسلامية - كلية الاقتصاد والتجارة
المؤلف الرئيسي: Alkisher, Altohami Othman (Author)
المجلد/العدد: ع16
محكمة: نعم
الدولة: ليبيا
التاريخ الميلادي: 2020
الشهر: ديسمبر
الصفحات: 284 - 319
رقم MD: 1262718
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
EMA Adoption | Libyan Firms | Organizational Culture
رابط المحتوى:
صورة الغلاف QR قانون

عدد مرات التحميل

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LEADER 02350nam a22002177a 4500
001 2015305
041 |a eng 
044 |b ليبيا 
100 |9 672531  |a Alkisher, Altohami Othman  |e Author 
245 |a Influence of Organizational culture on Environmental Management Accounting Adoption  
260 |b الجامعة الأسمرية الإسلامية - كلية الاقتصاد والتجارة  |c 2020  |g ديسمبر 
300 |a 284 - 319 
336 |a بحوث ومقالات  |b Article 
520 |b  This paper aims to investigate the influence of the organizational culture on the Environmental Management Accounting (EMA) adoption in Libyan firms. The study seek to evaluate willingness of organizations to adopt EMA through reviewing the intention behavior of managers, a dominate culture type, and EMA into organizations. The main findings have revealed that there is a significant influence of organizational culture on EMA adoption. More specifically, this study has indicated that there is a significant positive influence of clan and market and adhocracy cultural on the intention behavior of the Libyan firms to adopt EMA, and firms with these types cultural will be more readiness to adopt EMA practices. In contrast, this study found that the organizational hierarchy culture type has a significant negative influence on firms intention behaviors to adopt EMA. Hierarchy culture was found more commonly implementing and prevailing than other in the Libyan firms. This may explains the weak intention and desire to adopt EMA practices in Libyan firms. In line with these findings, this study advises to give more attention to the support of top management for helping in successfully EMA adoption process efficiently and effectively, through their potential role in enhancing positive characteristics cultural in their organizations. 
653 |a الشركات الليبية  |a الثقافة التنظيمية  |a الكفاءة الإدارة 
692 |b EMA Adoption  |b Libyan Firms  |b Organizational Culture 
773 |4 الاقتصاد  |4 العلوم السياسية  |6 Economics  |6 Political Science  |c 009  |l 016  |m ع16  |o 1581  |s مجلة العلوم الاقتصادية والسياسية  |t Journal of Economic and Political Sciences  |v 000 
856 |u 1581-000-016-009.pdf 
930 |d y  |p y  |q n 
995 |a EcoLink 
999 |c 1262718  |d 1262718