2.3.1. Top management supportThe su

2.3.1. Top management support
The support of top management is considered to be crucial in
the successful implementation and usage of new practices, and
invaluable in identifying and resolving problems when risks and
conflicts arise (Shields, 1995). For instance, many studies have
highlighted that top management support is an important factor in
supporting new management initiatives (Phan et al., 2014; Tung
et al., 2011; Motwani et al., 2002). It is suggested that top management
support is critical in enhancing the effectiveness of environmental
management processes (Menguc et al., 2010; Savely
et al., 2007; Zutshi and Sohal, 2004; Daily and Huang, 2001;
Berry and Rondinelli, 1998).
Top level managers are more eco-friendly than non-managers
(Ones et al., 2010). They understand and embrace the significance
of applying environmental management in their organisation,
initiate culture change (Daily and Huang, 2001), and reinforce their
managerial vision to employees (Jackson et al., 2012). Top managers
establish environmental policies and objectives; encourage
communication and training; and provide timely and adequate
resources to support the implementation of environmental initiatives
(Menguc et al., 2010; Zutshi and Sohal, 2004).
Top management have an important role to play in convincing
employees of the importance of environmental initiatives (Jackson
et al., 2012; Ramus and Killmer, 2007; Ramus, 2002). Top management's
commitment and support for environmental management
processes can have a critical impact in enhancing the
environmental awareness of staff, motivating environmental performance
and changing staff attitudes and behaviour towards
environmental issues (Savely et al., 2007; Daily and Huang, 2001)
with Zibarras and Ballinger (2011p. 86) reporting that “internal
awareness-raising campaigns and active championing by senior
management” were the most effective ways of encouraging proenvironmental
behaviour. Similarly, Ramus (2002) and Ramus
and Killmer (2007) maintain that the motivation for employees to
engage in ‘corporate greening behaviour’ is positively related to the
level of supervisory support. Hence, if environmental management
initiatives are to be effective top management need to lead by
example and motivate employees to act in an environmentally
friendly manner (Kane, 2011). This relationship is likely to be
strengthened when desired managerial behaviours, such as dedicating
management time to communicating the importance of
environmental management to staff, engaging with lower level
employees, and providing necessary resources are demonstrated
and practised (Guest and Teplitzky, 2010).
H1. The extent of top management support for environmental
management is positively related to the effectiveness of environmental
management processes.
2.3.2. Training
Many studies have highlighted the importance of training in
relation to the success of specific management accounting initiatives
including Performance Measurement Systems (Chan, 2004)
and Enterprise Resource Planning (Snider et al., 2009). Such studies
indicate that training allows organisations to articulate the link
between new initiatives and organisational goals, and provides a
mechanism for employees to understand, accept and feel
comfortable with these initiatives.
Environmental management training has also been cited as a
crucial factor in enhancing the effectiveness of environmental
management (Sammalisto and Brorson, 2008; Savely et al., 2007).
Through training, employees can gain a deeper understanding of
the purposes of environmental management, and the elements of
environmental management processes including environmental
objectives, targets and policies (Savely et al., 2007). This can result
in increased staff awareness and commitment to environmental
issues (Jabbour and Santos, 2008). For instance, Sammalisto and
Brorson (2008) found that training was positively related to employees'
awareness of the key elements of environmental management
processes and their attitude towards environmental
management. This can enhance the likelihood that environmental
management processes will be more effective (Jabbour and Santos,
2008; Daily and Huang, 2001).
H2. The extent of training in respect to environmental management
is positively related to the effectiveness of environmental management
processes.
2.3.3. Employee participation
In the performance measurement system (PMS) literature, a
higher level of employee participation contributes to the effectiveness
of PMSs (Kleingeld et al., 2004; Kaplan and Norton, 2001)
through two mechanisms, motivational mechanisms (including
higher commitment to the system and less resistance to change)
and cognitive mechanisms (such as improved communication,
better understanding of the job and effective utilisation of
knowledge).
Similarly, for environmental management processes to be
effective there must be absolute buy-in to environmental management
practices with employee involvement from the top management
level to front line employees (Guest and Teplitzky, 2010;
Daily and Huang, 2001; Berry and Rondinelli, 1998). In particular,
employees should be involved from planning to implementation,
and in the evaluation of outcomes (Reed, 2008). When lower level
employees are empowered to take the initiative in defining their
responsibilities and making decisions with respect to environmental
issues, they will be more accountable, motivated and
committed to environmental management processes (Goodstein
and Wicks, 2007).
H3. The extent of employee participation in environmental management
is positively related to the effectiveness of environmental
management processes.