Relationship between Environmental Management Accounting and Innovation: application Ferreira, Moulang e Hendro (2010) theoretical model in companies of Rio Grande do Sul

Abstract

The study aims to identify the relationship between the environmental management accounting practices and innovation, based on Ferreira, Moulang e Hendro (2010) theoretical model, in large industrial companies established in the State of Rio Grande do Sul, Brazil. Descriptive study was conducted by surveying in 21 industrial companies selected by accessibility, with application Partial Least Squares (PLS) structural equation modeling. The results show that not all companies surveyed adopt Environmental Management Accounting (EMA)  practices. Also, indicate positive association between a prospector strategy and company size in relation to the use of EMA systems. The prospector strategy influences the effort in research and development and the innovation of products and processes. The variables of process innovation and product innovation were strongly correlated. The evidences allow to conclude that there is a positive association between use of EMA systems and innovation in the companies surveyed.