Environmental management accounting practices in Australian cotton farming
thesisposted on 2022-03-28, 18:48 authored by Shamim Tashakor
Australia is one of the largest cotton exporters in the world. Cotton export significantly contributes to the Australian economy by generating billions of dollars each year. Cotton farming also contributes to the economy by creating employment opportunities for thousands of workers throughout different communities. However, despite significant contribution to the economy, cotton farming is associated with devastating environmental issues including water depletion, carbon emissions, water pollution and soil pollution. The aim of this thesis is to examine the association between environmental management accounting (EMA) practices and the performance of cotton farming in Australia. This thesis follows the 'thesis by publication' format and comprises of three self-contained papers. The first paper examines the current environmental issues caused by the Australian cotton farming. This study uses an integrative literature review approach to examine a specific phenomenon to create new knowledge through amalgamation, critique and synthesis of data collected from academic papers published from 2007 to 2018. The paper finds four major environmental issues related to water, soil, land and biodiversity, and carbon emissions. The second paper examines the association between the belief-based factors and the intention of the Australian cotton farmers to adopt EMA practices. The study draws on the theory of planned behaviour (TPB) and identifies the three belief-based factors, namely attitude, subjective norm and perceived behavioural control, to predict the individuals' behaviour. The partial least squares (PLS) structural modelling analysis of survey data collected from 91 cotton farmers reveals that two factors suggested by the TPB, namely attitude and perceived behavioural control serve as powerful influences on farmers' intentions to adopt EMA practices. The paper also finds that subjective norm has a strong indirect relationship with farmers' intention to adopt EMA practices through attitude and perceived behavioural control. Further, the study reveals that while the intention of more environmentally friendly farmers is largely influenced by attitude and subjective norm, the intention of less environmentally friendly farmers is primarily driven by perceived behavioural control. The third paper examines the association between the use of EMA practices and farm performance. Drawing on stakeholder theory, the study also examines the association between the use of EMA practices and the three contingent factors, namely expected competitive advantage, perceived stakeholders' concern and farmers' environmental commitment. The study uses PLS structural model to analyse survey data collected from 92 cotton farmers in Australia. The paper finds that farmers who expect to achieve competitive advantage through environmentally friendly initiatives, and aim to address stakeholders' concern about the natural environment, use EMA practices in their cotton farms. The study also finds that farmers who use EMA practices in their cotton farms improve the environmental and economic performance of their farm businesses. The thesis extends the extant literature on EMA, TPB, and stakeholder theory. It provides evidence that the use of EMA practices can improve the environmental and economic performance of the organisations. It highlights the belief-based factors influencing farmers' intentions in using EMA practices. It also highlights the contingent factors that encourage farmers to use EMA practices in cotton farms. The findings of the thesis provide farmers and policymakers with important insights into the use of effective EMA practices in achieving sustainable cotton farming. The findings of this thesis highlight the most critical environmental issues which need immediate attention of the policymakers. The findings also guide farm managers to improve positive attitudes among farm employees towards environmentally friendly farm practices such as EMA through implementing training programs.
Table of ContentsChapter 1. Overview of the thesis -- Chapter 2. Literature review -- Chapter 3. An integrative literature review of current environmental issues in the Australian cotton industry -- Chapter 4. Environmental management accounting practices in Australian cotton farming: the use of the theory of planned behaviour -- Chapter 5. Exploring the association between environmental management accounting practices and farm performance: evidence from the Australian cotton farms -- Chapter 6. Conclusion -- Appendices.
NotesIncludes bibliographical references Thesis by publication.
Awarding InstitutionMacquarie University
Degree TypeThesis PhD
DegreePhD, Macquarie University, Faculty of Business and Economics, Department of Accounting and Corporate Governance
Department, Centre or SchoolDepartment of Accounting and Corporate Governance
Year of Award2018
Principal SupervisorRanjith Appuhami
RightsCopyright Shamim Tashakor 2018. Copyright disclaimer: http://mq.edu.au/library/copyright
Extent1 online resource (xvi, 249 pages): illustrations
Former Identifiersmq:72406 http://hdl.handle.net/1959.14/1284759
Australiaenvironmental management accounting practicesCotton growingEnvironmental responsibilitySocial responsibility of business -- AustraliafarmingCotton growing -- Economic aspects -- AustraliaCotton growing -- Accounting -- AustraliacottonEnvironmental responsibility -- AustraliaSocial responsibility of business