The rising profile of environmental issues, most of which relates to continuous consumption of materials, energy and water by companies, and the continuous accumulation of environmental-related costs, necessitates the need for environmental management accounting (EMA). EMA is regarded as an extension of the conventional management accounting, which is adopted for the purpose of tracking and treatment of costs, earnings and savings incurred in relation to companies’ environmental-related activities. This paper determines the level of EMA practices among selected Nigerian and South African firms, and the influence of institutional and organisational factors on the level of practice in each country. Utilising a quantitative research approach, the study used a structured questionnaire to obtain data from 22 listed firms from each country. The data were analysed using an independent sample t-test and a multiple regression estimation technique. Results demonstrate that the level of EMA practices in South African firms is higher than those in Nigerian firms. Institutional isomorphism, through coercive pressure, was found to be the main determinant of EMA practice among South African firms, while EMA practice among Nigerian firms is on account of individual organisational factors. The evidence from the study supports both the institutional and contingency theories as they apply to EMA practices. Therefore, the results indicate that coercive pressure may be necessary to stimulate EMA practice in Nigerian firms given that similar conditions exist in sampled firms in South Africa. Efforts to strengthen normative and mimetic forces can also improve the level of EMA practice in both countries.

中文翻译：

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制度同构和组织因素对尼日利亚和南非上市公司环境管理会计实务的影响

环境问题日趋严重，其中大部分与公司不断消耗材料，能源和水以及与环境相关的成本不断累积有关，因此有必要进行环境管理会计（EMA）。EMA被认为是常规管理会计的扩展，该管理会计被用于跟踪和处理与公司与环境相关的活动所产生的成本，收益和节省。本文确定了选定的尼日利亚和南非公司中EMA实践的水平，以及机构和组织因素对每个国家实践水平的影响。该研究采用定量研究方法，使用结构化问卷，从每个国家的22家上市公司中获取数据。使用独立样本t检验和多元回归估计技术分析数据。结果表明，南非公司的EMA实践水平高于尼日利亚公司。人们发现，通过强制压力，机构同构是南非公司EMA实践的主要决定因素，而尼日利亚公司EMA实践则是基于单个组织因素。该研究的证据支持适用于EMA实践的制度理论和权变理论。因此，结果表明，鉴于南非抽样企业中存在类似情况，强制性压力可能是刺激尼日利亚企业实施EMA的必要条件。