Environmental management issues have increased the amount of attention in recent years, since they have different performance measurement systems (PMS), such as the balanced scorecard (BSC). However, the implementation of such systems is challenging because of the differences found among the companies and users PMS. This study examines how the presence of such supporting factors to ease PMS changes that included environmental measures. Using existing models of change allows us to study the various factors as changes in promoting and impeding force, momentum, and the leaders of change. We found two models are suitable for the study of environmental change of management accounting, although the factors of change can be dynamic or static. The study also suggests that the culture of the company should be carefully considered when companies change their PMS. Technical changes to the PMS is much easier to accomplish than the changes in the dominant culture. Finally, we believe that the use of the BSC for environmental management is a worthwhile exercise. "Hide
by Aapo Lansiluoto, Marco Jarvenpaa Source: Business Horizons 11 pages. Publication Date: July 15, 2010. Prod. #: BH395-PDF-ENG
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