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Environmental reporting in Swedish municipalities
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (Centre for Management Accounting Research (CMAR))ORCID iD: 0000-0003-0378-2995
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
University of Lodz, Poland. (Centre for Management Accounting Research (CMAR))
2016 (English)In: Paper presented at the 12th Asia-Pacific Management Accounting Association Annual Conference, Taipei, Taiwan, October 5-7, 2016, APMAA - Asia-Pacific Management Accounting Association , 2016Conference paper, Published paper (Refereed)
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. 

Place, publisher, year, edition, pages
APMAA - Asia-Pacific Management Accounting Association , 2016.
Keyword [en]
Voluntary Performance Measurement and Reporting, New Public Management
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-55634OAI: oai:DiVA.org:lnu-55634DiVA: diva2:1010281
Conference
APMAA 2016: 12th Asia-Pacific Management Accounting Association Annual Conference: "Opportunities and New Trends in Management Accounting", Taipei, Taiwan, October 5-7, 2016
Available from: 2016-10-03 Created: 2016-08-18 Last updated: 2016-11-07Bibliographically approved

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CiteExportLink to record
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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf