The Influence of Technological Factors on Environmental Management Accounting Adoption in Libyan Oil Firms

Abstract

This study investigates the extent influence of technological factors on the environmental management accounting (EMA) adoption. Technological, Organizational and Environmental (TOE) framework with Diffusion of Innovation (DOI) Theory is employed. The data in this study is collected by 44 questionnaires delivered to both of environmental and financial managers in Libyan oil firms. The findings show that most firms have a great intention and willingness to adopt EMA practices. The study found that both of technological characteristics (perceived benefits/ perceived importance) are significant factors for adopting EMA and therefore, more attention for enhancing employees’ awareness towards the importance and benefits of EMA adoption should be increased by top management in Libyan oil firms.