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Environmental reporting in Swedish municipalities
Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO). (Centre for Management Accounting Research (CMAR))ORCID-id: 0000-0003-0378-2995
Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
University of Lodz, Poland. (Centre for Management Accounting Research (CMAR))
2016 (engelsk)Inngår i: Paper presented at the 12th Asia-Pacific Management Accounting Association Annual Conference, Taipei, Taiwan, October 5-7, 2016, APMAA - Asia-Pacific Management Accounting Association , 2016Konferansepaper, Publicerat paper (Fagfellevurdert)
Abstract [en]

This study examines environmental performance measurement and reporting in Swedish municipalities. The environmental reporting in municipalities has become increasingly important as the human impact on the environment has increased and public organizations are expected to take responsibility for reducing their environmental impact. The implementation of New Public Management (NPM) ideas in municipalities has led to an increase in the use of different performance measurements. This study confirms that municipalities with a high NPM-maturity show an increased use of environmental performance indicators. Different measures are used for the environmental indicators which affect the comparability of municipalities environmental reporting. The key factor that explains municipalities use of environmental performance indicators is the level of performance measurements in the organization in general. 

sted, utgiver, år, opplag, sider
APMAA - Asia-Pacific Management Accounting Association , 2016.
Emneord [en]
Voluntary Performance Measurement and Reporting, New Public Management
HSV kategori
Forskningsprogram
Ekonomi, Ekonomistyrning
Identifikatorer
URN: urn:nbn:se:lnu:diva-55634OAI: oai:DiVA.org:lnu-55634DiVA, id: diva2:1010281
Konferanse
APMAA 2016: 12th Asia-Pacific Management Accounting Association Annual Conference: "Opportunities and New Trends in Management Accounting", Taipei, Taiwan, October 5-7, 2016
Tilgjengelig fra: 2016-10-03 Laget: 2016-08-18 Sist oppdatert: 2018-03-09bibliografisk kontrollert

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