Rationale behind and reasons for applying EMA in corporate practice

The 12 exploratory South-East Asian case studies presented in Part II of this book reveal a great variety of environmental management accounting (EMA) applications, tools, and outcomes. The findings are valuable to individual case study companies and contribute to a better understanding of EMA practice. This part of the book undertakes a comparative review of the case studies and elaborates upon generalisable results in order to address one potential pitfall of qualitative management accounting research, the presentation of results in ‘a loose assembly of calculative practices that are used selectively, in a bewildering variety of ways, by a multitude of agents within a broad range of organisational processes and situations’ (Vaivio 2008: 67).