Motives for, benefits from and accounting support to the ISO 14001 standard implementation

Jovanović, Dejan; Janjić, Vesna

doi:10.5937/ekonhor1801027J

Akcije

dodaj u Moj izbor [0]

kako citirati ovaj članak
prikaži na oba jezika
podeli ovaj članak

Direktan link

Metrika

citati u SCIndeksu: 0
citati u CrossRef-u:[3]
citati u Google Scholaru:[]
posete u poslednjih 30 dana:7
preuzimanja u poslednjih 30 dana:5

Sadržaj

članak: 1 od 1

Ekonomski horizonti

2018, vol. 20, br. 1, str. 27-43

Motivi, koristi i računovodstvena podrška implementaciji ISO 14001 standarda

Jovanović Dejan

, Janjić Vesna

Univerzitet u Kragujevcu, Ekonomski fakultet, Srbija

e-adresa: djovanovic@kg.ac.rs

Ključne reči: zaštita životne sredine; preduzeće; ISO 14001 standard; motivi; koristi; računovodstvo

Sažetak

Sa povećanjem broja preduzeća koja su usvojila ISO 14001 standard, dolazi do porasta interesovanja istraživača za procenu motiva i koristi od njegove implementacije. Međutim, uprkos važnosti ISO 14001 standarda, rasprava o njihovoj efikasnosti i ulozi računovodstva u tom procesu i dalje je otvorena među istraživačima i praktičarima. Polazeći od navedenog, osnovna svrha istraživanja u ovom radu je da se identifikuju motivi i koristi od implementacije ISO 14001 standarda i da se ispita kakva je uloga računovodstva u procesu implementacije. Empirijsko istraživanje u radu sprovedeno je na primeru 33 preduzeća koja imaju obavezu da Nacionalnom registru izvora zagađivanja dostave podatke o izvorima zagađivanja životne sredine. Prikupljanje podatka sprovedeno je anketiranjem menadžmenta preduzeća putem upitnika, dok je analiza podataka izvršena korišćenjem različitih kvantitativnih statističkih metoda i tehnika, a prvenstveno primenom deskriptivne statistike i neparametarskih testova. Rezultati istraživanja ukazuju da su primarni motivi za uvođenje ISO 14001 standarda odgovornost prema životnoj sredini, izgradnja imidža društveno odgovorne kompanije, i unapređenje performansi, dok se koristi mogu sintetizovati kroz poboljšanje ekoloških performansi, efikasnosti i profitabilnosti. Takođe, rezultati istraživanja ukazuju da menadžeri preduzeća, delimično, prepoznaju ulogu računovodstva u implementaciji ISO 14001 standarda. Glavni zaključak istraživanja je da menadžment preduzeća u Srbiji shvata značaj implementacije ISO 14001 standarda, ali ne u pravoj meri i ulogu računovodstva u tom procesu.

Abstract

With an increase in the number of the companies that have adopted the ISO 14001 standard, the interest demonstrated in research studies regarding the assessment of the motives for and benefits from the ISO 14001 standard implementation has also been increasing. Nevertheless, in spite of the importance of the ISO 14001 standards, a discussion on their importance and the role of accounting in this process yet remains an open issue among researchers and practitioners. Starting from the above said, the main purpose of the research conducted in this paper is to identify the motives for and benefits from the implementation of the ISO 14001 standard and to examine the role of accounting in the implementation process. The empirical research in this paper was performed on the example of the 33 companies that have the obligation to submit their data on the sources of environmental pollution to the National Pollution Register. The data were collected through a poll of the management of the companies via a questionnaire, whereas the data analysis was performed by using various quantitative statistical methods and techniques, and primarily through the application of descriptive statistics and non-parametric tests. The results of the research indicate that the primary motives for the introduction of the ISO 14001 standards are an environmental responsibility, creating the image of a socially responsible company and the improvement of performances, whereas the benefits can be synthesized through the improvement of environmental performances, efficiency and profitability. Also, the results of the research study indicate that the managers of the companies partly recognize the role of accounting in the implementation of the ISO 14001 standard. The main conclusion of the research is that the management of the companies partly recognize the role of accounting in the ISO 14001 standards implementation. The main conclusion of the research is that the management of the companies in Serbia understand the importance of the implementation of the ISO 14001 standards, but not to a proper extent, as well as the role of accounting in that process.

	Reference
	*** (2011) Zakon o potvrđivanju Protokola o registrima ispuštanja i prenosa zagađujućih materija uz Konvenciju o dostupnosti informacija, učešću javnosti u donošenju odluka i pravu na pravnu zaštitu u pitanjima životne sredine. Službeni glasnik Republike Srbije, br. 8/11
	Aragón-Correa, J. A., Sharma, S. (2003) A Contingent Resource-Based View of Proactive Corporate Environmental Strategy. Academy of Management Review, 28(1): 71
	Bansal, P. (2005) Evolving sustainably: a longitudinal study of corporate sustainable development. Strategic Management Journal, 26(3): 197-218
	Bansal, P., Bogner, W.C. (2002) Deciding on ISO 14001: Economics, Institutions, and Context. Long Range Planning, 35(3): 269-290
	Bansal, P., Clelland, I. (2004) Talking Trash: Legitimacy, Impression Management, and Unsystematic Risk in the Context of the Natural Environment. Academy of Management Journal, 47(1): 93-103
	Bansal, P., Roth, K. (2000) Why Companies Go Green: A Model of Ecological Responsiveness. Academy of Management Journal, 43(4): 717-736
	Bansal, P., Hunter, T. (2003) Strategic explanations for the early adoption of ISO 14001. Journal of Business Ethics, 46(3): 289-299
	Boiral, O., Sala, J. (1998) Environmental management: Should industry adopt ISO 14001?. Business Horizons, 41(1): 57-64
	Chin, K. (1999) Factors Influencing ISO 14000 Implementation in Printed Circuit Board Manufacturing Industry in Hong Kong. Journal of Environmental Planning and Management, 42(1): 123-134
	Christmann, P. (2000) Effects of 'Best Practices' of Environmental Management on Cost Advantage: The Role of Complementary Assets. Academy of Management Journal, 43(4): 663-680
	Coglianese, C., Nash, J., eds. (2001) Regulating from the inside: Can environmental management systems achieve policy goals?. Washington, DC: Resources for the Future
	Cohen, J.W. (1998) Statistical Power Analysisfor the Behavioral Sciences. NJ, USA: Lawrence Erlbaum Associates
1	Darnall, N., Edwards, D. (2006) Predicting the cost of environmental management system adoption: the role of capabilities, resources and ownership structure. Strategic Management Journal, 27(4): 301-320
	Darnall, N., Henriques, I., Sadorsky, P. (2008) Do environmental management systems improve business performance in an international setting?. Journal of International Management, 14(4): 364-376
	Davidson, W.N., Worrell, D.L. (2001) Regulatory Pressure and Environmental Management Infrastructure and Practices. Business & Society, 40(3): 315-342
17	Devellis, R.F. (2003) Scale Development: Theory and Applications. Thousand Oaks, California: SAGE
4	di Maggio, P., Powell, W. (1983) The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48, str. 147-160
	Dyllick, T., Hamschmidt, J. (2000) Wirksamheit und Leistung von Umweltmanagementsystemen. Zürich, Schweiz: Hochschulverlag
	Freimann, J., Walther, M. (2001) The Impacts of Corporate Environmental Management Systems. Greener Management International, 2001(36): 91-103
	Gadenne, D.L., Kennedy, J., McKeiver, C. (2009) An Empirical Study of Environmental Awareness and Practices in SMEs. Journal of Business Ethics, 84(1): 45-63
	Gavronski, I., Ferrer, G., Paiva, E.L. (2008) ISO 14001 certification in Brazil: motivations and benefits. Journal of Cleaner Production, 16(1): 87-94
	Gomez, A., Rodriguez, M.A. (2011) The effect of ISO 14001 certification on toxic emissions: an analysis of industrial facilities in the north of Spain. Journal of Cleaner Production, 19(9-10): 1091-1095
	Hair, J.F., Anderson, R.E., Tatham, R.L., Black, W. (1998) Multivariate Data Analysis. NJ, USA: Prentice Hall
1	Hart, S.L., Ahuja, G. (1996) Does it pay to be green? An empirical examination of the relationship between emission reduction and firm performance. Business Strategy and the Environment, 5(1): 30-37
1	Henriques, I., Sadorsky, P. (1999) The relationship between environmental commitment and managerial perceptions of stakeholder importance. Academy of Management Journal, 42(1): 87-99
1	Hillary, R. (2004) Environmental management systems and the smaller enterprise. Journal of Cleaner Production, 12(6): 561-569
	Janjić, V., Jovanović, D. (2015) Uloga računovodstva u implementaciji sistema za upravljanjom zaštite životne sredine. u: Jakšić M., Stojanović-Aleksić V., Mimović P. [ur.] Ekonomsko-socijalni aspekti priključivanja Srbije Evropskoj uniji, Kragujevac, Republika Srbija: Ekonomski fakultet Univerziteta u Kragujevcu, str. 393-402
	Khanna, M., Anton, W.R.Q. (2002) Corporate Environmental Management: Regulatory and Market-Based Incentives. Land Economics, 78(4): 539-558
1	King, A.A., Lenox, M.J., Terlaak, A. (2005) The Strategic Use of Decentralized Institutions: Exploring Certification With the ISO 14001 Management Standard. Academy of Management Journal, 48(6): 1091-1106
	Link, S., Naveh, E. (2006) Standardization and Discretion: Does the Environmental Standard ISO 14001 Lead to Performance Benefits?. IEEE Transactions on Engineering Management, 53(4): 508-519
	Morrow, D., Rondinelli, D. (2002) Adopting Corporate Environmental Management Systems:. European Management Journal, 20(2): 159-171
1	Nawrocka, D., Parker, T. (2009) Finding the connection: environmental management systems and environmental performance. Journal of Cleaner Production, 17(6): 601-607
	Oliver, C. (1997) Sustainable competitive advantage: combining institutional and resource-based views. Strategic Management Journal, 18(9): 697-713
	Pedersen, E.R. (2007) Perceptions of performance: how European organizations experience EMAS registration. Corporate Social Responsibility and Environmental Management, 14(2): 61-73
11	Petrović, N. (2009) Ekološki menadžment. Beograd: Fakultet organizacionih nauka
	Poksinska, B., Jörn, D.J., Eklund, J.A.E. (2003) Implementing ISO 14000 in Sweden: motives, benefits and comparisons with ISO 9000. International Journal of Quality & Reliability Management, 20(5): 585-606
	Rondinelli, D.A., Berry, M.A. (2000) Environmental citizenship in multinational corporations: social responsibility and sustainable development. European Management Journal, 18(1): 70-84
2	Russo, M.V., Fouts, P.A. (1997) A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40(3): 534
	Schylander, E., Martinuzzi, A. (2007) ISO 14001 - experiences, effects and future challenges: a national study in Austria. Business Strategy and the Environment, 16(2): 133-147
	Sharma, S., Vredenburg, H. (1998) Proactive corporate environmental strategy and the development of competitively valuable organizational capabilities. Strategic Management Journal, 19(8): 729-753
	Shrivastava, P. (1995) Ecocentric Management for a Risk Society. Academy of Management Review, 20(1): 118-137
	Studer, S., Welford, R., Hills, P. (2006) Engaging Hong Kong businesses in environmental change: drivers and barriers. Business Strategy and the Environment, 15(6): 416-431
1	Suchman, M.C. (1995) Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Review, 20(3): 571-610
	Škarić-Jovanović, K. (2013) Finansijsko izveštavanje o ulaganjima u zaštitu životne sredine. Acta Economica, 11(18): 83-104
2	Tarí, J.J., Molina-Azorín, J.F., Heras, I. (2012) Benefits of the ISO 9001 and ISO 14001 standards: A literature review. Journal of Industrial Engineering and Management, 5(2):
	Testa, F., Rizzi, F., Daddi, T., Gusmerotti, N.M., Frey, M., Iraldo, F. (2014) EMAS and ISO 14001: the differences in effectively improving environmental performance. Journal of Cleaner Production, 68: 165-173
	Turk, A.M. (2009) The benefits associated with ISO 14001 certification for construction firms: Turkish case. Journal of Cleaner Production, 17(5): 559-569
	Vasile, E., Man, M. (2012) Current Dimension of Environmental Management Accounting. Procedia - Social and Behavioral Sciences, 62: 566-570
	Wilmshurst, T.D., Frost, G.R. (2001) The role of accounting and the accountant in the environmental management system. Business Strategy and the Environment, 10(3): 135-147
	Yakhou, M., Dorweiler, V.P. (2004) Environmental accounting: an essential component of business strategy. Business Strategy and the Environment, 13(2): 65-77

O članku

jezik rada: srpski, engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekonhor1801027J
objavljen u SCIndeksu: 11.05.2018.

Povezani članci

Nema povezanih članaka