Environmental management dilemmas have received a heightened number of attention in recent years, as have various performance measurement systems (PMS) like the balanced scorecard (BSC). Nonetheless, enactment of these systems is challenging due to the differences found amongst users and the companies of PMS. This study investigates how the existence of supporting factors that are specific served to facilitate a PMS change that integrated environmental measures.
Utilization of extant change models enables us to investigate distinct change factors like hindering and improving momentum, forces, and the leaders of change. We found two models appropriate for investigating environmental management accounting change, even though the change variables can be either dynamic or static. The study also proposes that company culture should be carefully taken into account when their PMS are shifting. Finally, we indicate that using the BSC for the purposes of environmental management is a worthwhile quest.
PUBLICATION DATE: July 15, 2010 PRODUCT #: BH395-HCB-ENG
This is just an excerpt. This case is about ORGANIZATIONAL DEVELOPMENT