2.3. The relationship between specific organisational factors and
the effectiveness of environmental management processes
The relationship between five organisational factors (top management
support, training, employee participation, teamwork and
the link of performance to rewards) and the effectiveness of environmental
management processes is hypothesised. These factors
have been found to be related with the effectiveness of various
management accounting practices (Tung et al., 2011; Snider et al.,
2009). However, while the relationship between these factors and
the effectiveness of environmental management has been discussed
and theorised in the environmental management literature
(Daily and Huang, 2001), there is limited empirical evidence to support such a relationship and hence, this study is motivated to fill
this gap in the literature.