预测环境成本管理系统采用的作用能力、资源和所有权结构[外文翻译].doc

1、本科毕业论文（设计）外文翻译PREDICTINGTHECOSTOFENVIRONMENTALMANAGEMENTSYSTEMADOPTIONTHEROLEOFCAPABILITIES,RESOURCESANDOWNERSHIPSTRUCTURESINCE1996,WHENTHEINTERNATIONALORGANIZATIONFORSTANDARDIZATIONISODESIGNEDITSENVIRONMENTALMANAGEMENTSYSTEMEMSSTANDARD,ISO14001,EMSSHAVEGAINEDINCREASINGATTENTIONENTERPRISESTHATADOPTA

2、NEMSSYSTEMATICALLYCONSIDERTHEIRIMPACTTOTHENATURALENVIRONMENTBYDEVELOPINGANENVIRONMENTALPOLICY,EVALUATINGTHEIRINTERNALPROCESSESTHATAFFECTTHEENVIRONMENT,CREATINGOBJECTIVESANDTARGETS,MONITORINGPROGRESSANDOBTAININGMANAGEMENTREVIEWINTHEUNITEDSTATESALONE,MORETHAN3553FACILITIESHADCERTIFIEDTHEIREMSTOISO1400

3、1BY2003ISO,2004,ANDMANYMOREHADADOPTEDNONCERTIFIEDEMSDESPITETHEINCREASINGPACEOFEMSADOPTION,LITTLEISKNOWNABOUTADOPTIONCOSTSUNDERSTANDINGTHEVARIATIONSINEMSADOPTIONEXPENDITURESISIMPORTANTFORSEVERALREASONSFIRST,MANYMANAGEMENTSCHOLARSHAVEINFERREDTHATARELATIONSHIPEXISTSBETWEENANORGANIZATIONSENVIRONMENTALST

4、RATEGYANDITSINTERNALCAPABILITIESINTHATBASICCOMPETENCIESMUSTBEINPLACEBEFOREORGANIZATIONSCANDEVELOPADVANCEDENVIRONMENTALMANAGEMENTPRACTICESREQUIRINGHIGHERORDEREDLEARNINGPROFICIENCIESHART,1995CHRISTMANN,2000SECOND,INSTITUTIONALTHEORYSUGGESTSTHATORGANIZATIONSHAVINGTHESAMEOWNERSHIPSTRUCTURESAREEXPECTEDTO

5、DEVELOPSIMILARCOMPLEMENTARYRESOURCESANDCAPABILITIESTHATFACILITATEEMSADOPTIONWHILEPRIORRESEARCHHASPOINTEDTOTHEIMPORTANCEOFOWNERSHIPSTRUCTURESMASCARENHAS,1989,MOSTSTUDIESINTHISAREAEVALUATEONEORTWOOWNERSHIPSTRUCTURESMEYER,1982ANDIGNORETHEGOVERNMENTENTERPRISEOTHERRESEARCHHASSUGGESTEDTHATOWNERSHIPDIFFERE

6、NCESEXISTASTHEYRELATETOENTERPRISEDOMAINMASCARENHAS,1989,BUTLITTLEISKNOWNABOUTTHEEFFECTOFOWNERSHIPSTRUCTUREONENVIRONMENTALSTRATEGYBYSTUDYINGTHISINSTITUTIONALSETTINGWEMAYDISCOVERIMPORTANTREASONSFORWHYDIFFERENTORGANIZATIONSCARRYOUTSPECIFICACTIVITIESMASCARENHAS,1989,ESPECIALLYWHENWESIMULTANEOUSLYCONSIDE

7、RTHEIRORGANIZATIONSPECIFICCOMPETENCIESTHIRD,MANAGERSOFMANYORGANIZATIONSAREFACEDWITHMAKINGASTRATEGICDECISIONABOUTWHETHERORNOTTOADOPTANEMSBYUNDERSTANDINGTHEFACTORSTHATPREDICTTHECOSTOFEMSADOPTION,DECISIONMAKERSMAYBEABLETOASSESSTHEIRORGANIZATIONSANTICIPATEDADOPTIONCOSTANDTHEREFOREBUILDINTERNALSUPPORTFOR

8、ORAGAINSTITFINALLY,ANAPPRECIATIONOFOWNERSHIPDIFFERENCESCANALSOHELPREGULATORS,WHOARETRYINGTOENCOURAGEADDITIONALORGANIZATIONSTOADOPTEMSTHROUGHVARIOUSINCENTIVEBASEDPROGRAMSTHESEPROGRAMSOFFERENTERPRISESSUBSIDIESINTHEFORMOFGRANTSANDTECHNICALASSISTANCEWITHOUTRECOGNIZINGTHATDIFFERENTTYPESOF、ORGANIZATIONSMI

9、GHTVARYINTHEIRABILITYTOADOPTANEMSANDTHATTHESESUBSIDIESMIGHTNOTMITIGATEEMSADOPTIONCOSTSSUFFICIENTLYTHISSTUDYINVESTIGATESWHETHERORGANIZATIONSWITHSTRONGERCOMPLEMENTARYCAPABILITIESANDGREATERACCESSTORESOURCESINCURFEWEREMSADOPTIONCOSTSITDISCUSSESWHETHEREMSADOPTIONCOSTSVARYBYOWNERSHIPSTRUCTUREANDWHETHERTHE

10、SEVARIATIONSRELATETOTHEIRABILITYTODEVELOPCOMPLEMENTARYCAPABILITIESANDGAINACCESSTORESOURCESUSINGPROPOSITIONSARTICULATEDBYTHERESOURCEBASEDVIEWOFTHEFIRMRBVANDINSTITUTIONALTHEORY,ORGANIZATIONSINTERNALCAPABILITIESWEREEVALUATEDFORTHREEOWNERSHIPSTRUCTURESPUBLICLYTRADEDANDPRIVATELYOWNEDORGANIZATIONSANDGOVER

11、NMENTOPERATIONSTHESERELATIONSHIPSWERETHENTESTEDEMPIRICALLYUSINGEMSADOPTIONCOSTDATAFORFACILITIESTHATTRACKEDTHEIREXPENDITURESOVERA3YEARPERIODTHERESULTSSUPPORTRBVTENETSINTHATORGANIZATIONSPRIORINTERNALCOMPETENCIESPREDICTEDTHEIREMSADOPTIONCOSTSTHEYSIMILARLYSUPPORTPRIORINSTITUTIONALTHEORYINTHATAGGREGATEOW

12、NERSHIPSTRUCTUREWASRELATEDTOEMSADOPTIONCOSTSTOGETHER,BOTHTHEORETICALVIEWSPROVIDEAMORECOMPREHENSIVEPERSPECTIVEREGARDINGTHECOSTOFADOPTINGANENVIRONMENTALSTRATEGYATTHEMOSTBASICLEVELANEMSCANHELPORGANIZATIONSASSURETHATTHEIRMANAGEMENTPRACTICESCONFORMTOENVIRONMENTALREGULATIONSHOWEVER,THEEMSSTRUCTUREALSOENCO

13、URAGESFACILITIESTOPREVENTPOLLUTIONBYSUBSTITUTINGUNREGULATEDFORREGULATEDINPUTSANDBYELIMINATINGSOMEREGULATEDPROCESSESALTOGETHERASARESULT,SOMEENTERPRISESMAYNOLONGERBESUBJECTTOSOMECOSTLYREGULATORYMANDATESFURTHER,EMSASSISTENTERPRISESTOSCRUTINIZETHEIRINTERNALOPERATIONS,ENGAGEEMPLOYEESINENVIRONMENTALISSUES

14、,CONTINUALLYMONITORTHEIRPROGRESS,ANDINCREASETHEIRKNOWLEDGEABOUTTHEIROPERATIONSALLOFTHESEACTIONSALSOCANHELPORGANIZATIONSIMPROVETHEIRINTERNALOPERATIONS,ACHIEVEGREATEREFFICIENCIES,ANDCREATEOPPORTUNITIESFORIMPROVINGTHEIRSTRATEGICVALUEBECAUSEATABASICLEVELTHEYDEPENDUPONINTENSIVEEMPLOYEEINVOLVEMENTLAWLER,1

15、986HART,1995COLE,1991ANDTEAMPRODUCTIONMAKOWER,1993WILLIG,1994MOREOVER,EACHOFTHESEACTIVITIESRELIESONKNOWLEDGEBASEDSKILLSTHATAREDECENTRALIZEDANDDIFFICULTFORCOMPETITORSTOREPLICATE,THEREBYCREATINGOPPORTUNITIESTOGAINCOMPETITIVEADVANTAGEHART,1995INOTHERINSTANCES,EMSHAVETHEPOTENTIALTOENCOURAGEORGANIZATIONS

16、TOADOPTMORESOPHISTICATEDENVIRONMENTALSTRATEGIESTHATBUILDONTHEIRBASICPOLLUTIONPREVENTIONPRINCIPLESFOREXAMPLE,ASPARTOFTHEIREMS,SOMEENTERPRISESMAYIMPLEMENTLIFECYCLECOSTANALYSISANDASSESSTHEIRACTIVITIESATEACHSTEPOFTHEIRVALUECHAINFROMRAWMATERIALSACCESSTODISPOSITIONOFUSEDPRODUCTSALLENBY,1991FIKSEL,1993THES

17、EMOREADVANCEDENVIRONMENTALSTRATEGIESLEVERAGEBASICPOLLUTIONPREVENTIONPRINCIPLES,BUTALSOEXTENDTHEMBYINTEGRATINGEXTERNALSTAKEHOLDERSINTOPRODUCTDESIGNANDDEVELOPMENTPROCESSESALLENBY,1991BYUSINGTHESEADVANCESTRATEGIES,ORGANIZATIONSCANELIMINATEENVIRONMENTALLYHAZARDOUSPRODUCTIONPROCESSES,REDESIGNEXISTINGPROD

18、UCTSYSTEMSTOREDUCELIFECYCLEIMPACTS,ANDDEVELOPNEWPRODUCTSWITHLOWERLIFECYCLECOSTSHART,1995SUCHACTIONSREPRESENTASIGNIFICANTDEPARTUREFROMBASICPOLLUTIONPREVENTIONPRINCIPLESBECAUSETHEYOFFERAVEHICLEFORORGANIZATIONSTOASSESSALLASPECTSOFTHEIROPERATIONSJOINTLY,THUSMINIMIZINGTHESHIFTOFENVIRONMENTALHARMSFROMONES

19、UBSYSTEMTOANOTHERSHRIVASTAVA,1995INTHEPROCESS,EMSCANASSISTTHEWHOLEORGANIZATIONINACHIEVINGGREATERORGANIZATIONALEFFICIENCYWELFORD,1992HOWEVER,SOMEORGANIZATIONSMAYACHIEVETHESEEFFICIENCIESWITHFEWERRESOURCESBECAUSETHEYPOSSESSCOMPLEMENTARYCOMPETENCIESPRIORTOEMSADOPTIONASARESULT,THESEORGANIZATIONSMAYENJOYG

20、REATEROPPORTUNITIESFORCOMPETITIVEADVANTAGETHROUGHCONTINUALENVIRONMENTALANDORGANIZATIONALIMPROVEMENTTHEINTANGIBLEANDKNOWLEDGEBASEDPROCESSESNECESSARYFOREMSADOPTIONMAYBEACQUIREDWITHFEWERRESOURCESIFCOMPLEMENTARYCAPABILITIESALREADYEXISTACAPABILITYISCONSIDEREDCOMPLEMENTARYTOEMSADOPTIONIFITFACILITATESTHEIM

21、PLEMENTATIONPROCESSFOREXAMPLE,ANORGANIZATIONSEMBEDDEDEXPERTISEWITHCOMPLEMENTARYKNOWLEDGEBASEDPROCESSES,SUCHASQUALITYBASEDANDINVENTORYCONTROLMANAGEMENTSYSTEMS,MAYASSISTTHEDEVELOPMENTOFMOREADVANCEDENVIRONMENTALMANAGEMENTPROCESSESHART,1995BOTHMANAGEMENTSYSTEMSFACILITATEORGANIZATIONWIDECHANGESANDENCOURA

22、GEANORGANIZATIONTOPERSISTENTLYIMPROVEITSINTERNALOPERATIONSAROUNDACOMMONGOALFALK,2002QUALITYBASEDMANAGEMENTSYSTEMSREQUIREANORGANIZATIONWIDECOMMITMENTTOCONTINUALLYIMPROVETHEORGANIZATIONSPROCESSANDPRODUCTQUALITYTHESUCCESSOFTHESESYSTEMSREQUIRESEXTENSIVEKNOWLEDGEANDMONITORINGOFORGANIZATIONALRESOURCES,CON

23、STRAINTS,PRODUCTIONCAPABILITIES,ANDPROCESSESISO,2001LIKEEMSADOPTERS,ORGANIZATIONSTHATADOPTQUALITYBASEDMANAGEMENTSYSTEMSPLANSTRATEGICALLYFORTHELONGTERMANDDEVELOPACAPACITYTOASSESSTHEIRPROGRESSTOWARDACHIEVINGDESIREDOUTCOMESSIMILARLY,ORGANIZATIONSTHATHAVEEXPERTISEWITHINVENTORYCONTROLMANAGEMENTSYSTEMSALS

24、OHAVEDEVELOPEDTHEIRKNOWLEDGEBASEDCOMPETENCIESRATHERTHANFOCUSINGONPRODUCTANDPROCESSQUALITY,THESESYSTEMSREQUIREORGANIZATIONSTOREDUCEREDUNDANTSTOCKMATERIALSANDUNNECESSARYINPUTSINTHEPRODUCTIONPROCESSROSENBERGANDCAMPBELL,1985ORGANIZATIONSTHATRELYONINVENTORYCONTROLSYSTEMSMANAGEMATERIALS,PRODUCTIVECAPACITY

25、,ANDOTHERORGANIZATIONALINFORMATIONROSENBERGANDCAMPBELL,1985THESKILLSREQUIREDTOADOPTINVENTORYCONTROLMANAGEMENTSYSTEMSARECOMPLEMENTARYTOTHECAPABILITIESREQUIREDFORTHESUCCESSFULADOPTIONOFEMSSBECAUSEBOTHSYSTEMSENCOURAGEENTERPRISESTORELYONLEANPRODUCTIONPRACTICESTHATPROMOTEREDUCTIONSININPUTUSE,WHICHAREIMPO

26、RTANTFORMINIMIZINGIMPACTSTOTHENATURALENVIRONMENTORGANIZATIONSTHATADOPTTHESESYSTEMS,ORQUALITYBASEDMANAGEMENTSYSTEMS,ALSOHAVEDEVELOPEDACULTURETHATEMBRACESCONTINUOUSINTERNALEVALUATIONSTHATHELPPUSHTHEORGANIZATIONTOWARDACHIEVINGGREATERORGANIZATIONALEFFICIENCYLAWRENCEANDMORELL,1995WELFORD,1992BOTHWITHINAN

27、DACROSSOPERATIONALUNITSWHICHISCRITICALFORENVIRONMENTALIMPROVEMENTNETHERWOOD,1998THESECOMPETENCIESAREALSOEXPECTEDTOFACILITATEEMSADOPTIONANDPROVIDEAMEANSFORORGANIZATIONSTOREDUCETHEIREMSADOPTIONCOSTSINADDITIONTOEXPERTISEWITHQUALITYBASEDANDINVENTORYCONTROLMANAGEMENTSYSTEMS,PRIOREXPERIENCEWITHPOLLUTIONPR

28、EVENTIONPRACTICESISEXPECTEDTOREDUCETHERESOURCESREQUIREDFOREMSADOPTIONANORGANIZATIONTHATHASEXPERIENCEWITHPOLLUTIONPREVENTIONREDUCESTHEWASTEITGENERATESINTHEPRODUCTIONPROCESSPRIORTORECYCLING,TREATMENT,ORDISPOSALUSEPA,2001AIMPLEMENTINGPOLLUTIONPREVENTIONPRACTICESREQUIREMANYEMPLOYEESTOWORKTOGETHERANDSHAR

29、ETHEIRTACITKNOWLEDGEOFTHEORGANIZATIONSINTERNALOPERATIONSINORDERTOMINIMIZEIMPACTTOTHENATURALENVIRONMENTHART,1995ORGANIZATIONSTHATIMPLEMENTPOLLUTIONPREVENTIONPRACTICESALSOHAVEINVESTEDINTRAININGTHEIREMPLOYEESANDTHEREFORECANAPPLYTHEIRSKILLSTOWARDMOREADVANCEDFORMSOFENVIRONMENTALMANAGEMENTKUNES,2001HART,1

30、995SUCHNOTIONSSUGGESTTHATANORGANIZATIONSENVIRONMENTALMANAGEMENTCAPABILITIESMAYBEPATHDEPENDENTINTHATINTERNALPROFICIENCIESANDLEARNINGACCRUEOVERAPERIODOFTIMETOATTAINAHIGHERLEVELOFENVIRONMENTALCOMPETENCYSUCHASEMSADOPTIONORGANIZATIONSMAYFIRSTNEEDTOBEEXPERTINBASICLEVELSOFENVIRONMENTALCOMPETENCYSIMILARLY,E

31、NTERPRISESTHATHAVEBASICPOLLUTIONPREVENTIONPRACTICESMAYREDUCETHEIREMSADOPTIONCOSTSBECAUSETHEYALREADYHAVEAFOUNDATIONFORPROACTIVEENVIRONMENTALSTRATEGIESTHATCANBEEXTENDEDTOSUPPORTTHEORGANIZATIONWIDECOMMITMENTSREQUIREDTOADOPTANEMSEVENINORGANIZATIONSTHATALREADYRELYEXTENSIVELYONPOLLUTIONPREVENTION,EMSADOPT

32、IONCANHAVEIMPORTANTBEHAVIORALANDMANAGERIALIMPACTSTHATIMPROVEINTERNALEFFICIENCIESRONDINELLIANDVASTAG,2000THESEADDITIONALBENEFITSOCCURBECAUSEEMSSGENERALLYINVOLVEMORERIGOROUSINTERNALASSESSMENTSTHANPOLLUTIONPREVENTIONPRACTICESINTHATTHEYCREATEFORMALSTRUCTURESTOIMPLEMENTCORRECTIVEACTIONSWHENPROBLEMSARISEU

33、SDOE,1998FURTHER,EMSSMAKEAGREATERATTEMPTTOFORMALIZEMANAGERIALCOMMITMENTRONDINELLIANDVASTAG,2000,COMMUNITYINVOLVEMENT,ANDEXTERNALAUDITINGCOGLIANESEANDNASH,2001THANSEENINTYPICALPOLLUTIONPREVENTIONEFFORTSASARESULT,WHILEMANYORGANIZATIONSALREADYEMPLOYPOLLUTIONPREVENTIONPRINCIPLES,ANDHAVEACULTUREOFWASTEMI

34、NIMIZATION,ADOPTINGANEMSMAYENCOURAGETHEMTOTAKEAMORESYSTEMATICAPPROACHTOBUILDINGSOURCEREDUCTIONINTOALLPRODUCTSANDPROCESSESFROMTHEIRONSET,THUSINSTITUTIONALIZINGEXISTINGPOLLUTIONPREVENTIONPROGRAMSANDEXTENDINGTHEMTHROUGHOUTTHEORGANIZATIONUSDOE,1998FORTHESEREASONS,ANORGANIZATIONSPOLLUTIONPREVENTIONPRACTI

35、CESSERVEASAFOUNDATIONTHATFACILITATESEMSADOPTIONANDAREANTICIPATEDTOREDUCEADOPTIONCOSTSANORGANIZATIONSENVIRONMENTALSTRATEGYDEPENDSONITSABILITYTODISTRIBUTERESOURCESTOWARDDEVELOPINGBASICSTRATEGICCOMPETENCIESARAGONCORREA,1998RUSSOANDFOUTS,1997ORGANIZATIONSTHATOPERATEEFFICIENTLYALLOCATETHEIRRESOURCESTOWAR

36、DACHIEVINGINCREASEDOPERATIONALEFFECTIVENESSBYSHARINGFINANCIALRESOURCESBOWEN,2002ANDINCREASINGENVIRONMENTALEXPERTISEBETWEENTHEPARENTENTERPRISEANDITSSISTERFACILITIESANDDIVISIONSBYSHARINGANDLEVERAGINGEXISTINGRESOURCES,ORGANIZATIONSINCREASETHEIRCAPACITYTOOBTAINMANAGEMENTPROCESSKNOWLEDGETHATISCRITICALFOR

37、ACHIEVINGCOMPETITIVEADVANTAGEWERNERFELT,1984GRANT,1991RUSSOANDFOUTS,1997COLLISANDMONTGOMERY,1995BARNEY,1991WITHINTHEENVIRONMENTALSETTING,RESOURCESHARINGISESPECIALLYIMPORTANTBECAUSECOMPLEXENVIRONMENTALINITIATIVESAREOFTENIMPLEMENTEDINMULTIPLANTORGANIZATIONSANDTHEIRSUCCESSDEPENDSONTHEINCENTIVESANDTHERE

38、SOURCESPROVIDEDBYTHEIRPARENTENTERPRISEBOWEN,2002ASARESULT,ORGANIZATIONSTHATRECEIVESUPPORTFROMTHEIRPARENTENTERPRISEAREMORELIKELYTOHAVEFEWEREMSADOPTIONCOSTSORGANIZATIONSLACKINGINTERNALRESOURCESMAYBENEFITFROMEXTERNALSUPPORTINTHEFORMOFGOVERNMENTFUNDEDGRANTSANDTECHNICALASSISTANCEDARNALL,2003GOVERNMENTFUN

39、DEDGRANTSANDTECHNICALASSISTANCEARESUBSIDIESTHATENCOURAGEORGANIZATIONSTOUNDERTAKEACTIONSWHICHIMPROVETHEWELFAREOFSOCIETYSTOKEYANDZECKHAUSER,1978SINCE1998THEUSENVIRONMENTALPROTECTIONAGENCYEPAANDSTATELEVELENVIRONMENTALAGENCIESHAVEENCOURAGEDORGANIZATIONSTOADOPTEMSSBYOFFERINGGRANTSANDTECHNICALASSISTANCEUS

40、EPA,2001BREGULATORSAREPROMOTINGEMSADOPTIONBECAUSETHEYBELIEVETHATEMSSCANHELPORGANIZATIONSINCREASETHEIROPERATIONALEFFICIENCIESBYIMPROVINGENVIRONMENTALPERFORMANCEANDREWSETAL,2001USEPA,2002ATTHESAMETIME,SOCIETYMAYBEABLETOBENEFITFROMACLEANERENVIRONMENTUSEPA,2002HOWEVER,GOVERNMENTSUBSIDIESOFTENFAILTOENCOU

41、RAGESOCIALLYDESIRABLEBEHAVIORBECAUSEOFHIDDENADOPTIONEXPENSESANDNEGLIGIBLEOVERALLBENEFITSWEIMERANDVINING,1992INOTHERINSTANCES,GOVERNMENTISABLETODESIGNITSSUBSIDIESAPPROPRIATELY,ANDHENCEMITIGATEADOPTIONCOSTSSTOKEYANDZECKHAUSER,1978BECAUSEEMSSAREKNOWLEDGEBASEDSYSTEMSREQUIRINGSIGNIFICANTENVIRONMENTALASSE

42、SSMENTS,ORGANIZATIONSTHATLACKCOMPLEMENTARYCAPABILITIESANDINTERNALRESOURCESFOREMSADOPTIONMAYFINDGOVERNMENTSPONSOREDTECHNICALASSISTANCEPARTICULARLYUSEFULTOTHEEXTENTTHATADOPTIONCOSTSAREMITIGATED,REGULATORSTHEREFOREMAYBEABLETOENCOURAGETHEMOREWIDESPREADUSEOFEMSOTHERENTERPRISESTHATLACKINTERNALRESOURCESAND

43、CAPABILITIESMAYRELYONEXTERNALASSISTANCEFROMCONSULTANTSTOBOLSTERTHEIRLESSROBUSTINTERNALPROFICIENCIES,THEREBYMAKINGEMSADOPTIONPOSSIBLEORGANIZATIONSTHATUTILIZEEXTERNALCONSULTANTSDOSOINLARGEPARTBECAUSETHEYREQUIREOUTSIDEASSISTANCERELATEDTOASPECIALIZEDMANAGEMENTCONCERN,ALTHOUGHMOSTFREQUENTLYCONSULTANTSARE

44、CALLEDONTOHELPINCREASEORGANIZATIONALEFFICIENCYDEAN,1938RELATEDTOTHENATURALENVIRONMENT,CONSULTANTSCANHELPASSESSWHETHERACOMPANYSHOULDPURSUEAPARTICULARENVIRONMENTALSTRATEGYANDASSISTWITHTHEADOPTIONOFTHATSTRATEGYEGGERS,VILLANI,ANDANDREWS,2000WHILETHEBUYINGOFEXTERNALKNOWLEDGEISONEOFTHESIMPLESTANDLEASTCOST

45、LYWAYSFORORGANIZATIONSTOACQUIREEXPERTISECANBACK,1998ANDIMPROVETHEIRINTERNALEFFICIENCIESDEAN,1938,CONSULTANTSUPPORTCANALSOBECOSTLY,ESPECIALLYIFANORGANIZATIONNECESSITATESMULTIPLECONSULTATIONSOVERALONGDURATIONOFTIMEMARIMON,CASADESUS,ANDHERAS,2003UNLIKETHEOUTSOURCINGOFFINANCIALACCOUNTINGPRACTICESORHUMAN

46、RESOURCEMANAGEMENT,EMSADOPTIONISINTENDEDTOAFFECTEACHASPECTOFANORGANIZATIONSOPERATIONSASARESULT,ORGANIZATIONSTHATADOPTANEMSWITHOUTBASICCOMPLEMENTARYCAPABILITIESAREEXPECTEDTORELYONCONSULTANTSNOTSIMPLYFOREMSADOPTIONALONE,BUTALSOTODEVELOPSOMEOFTHEIRDEFICIENTCOMPLEMENTARYCAPABILITIESSIMILARLY,BECAUSEEMSA

47、DOPTIONGENERALLYTAKESBETWEEN4MONTHSAND2YEARSANDREWSETAL,2001,ORGANIZATIONSUTILIZINGCONSULTANTSUPPORTWILLLIKELYDOSOOVERALONGDURATIONOFTIMEFORTHESEREASONS,WEANTICIPATETHATORGANIZATIONS,WHICHRELYONCONSULTANTS,INCREASETHEIREMSADOPTIONCOSTSSOURCENICOLEDARNALL,2006“PREDICTINGTHECOSTOFENVIRONMENTALMANAGEME

48、NTSYSTEMADOPTIONTHEROLEOFCAPABILITIES,RESOURCESANDOWNERSHIPSTRUCTURE”STRATEGICMANAGEMENTJOURNALJANUARYPP301304译文预测环境成本管理系统采用的作用能力、资源和所有权结构自1996年以来，当国际组织标准化其环境管理系统，ISO14001，环境管理体系获得了越来越多的关注。企业采用环境管理体系通过制定环境政策，评价其内部流程来系统地考虑影响自然环境的因素，在此基础上，制定目标和指标，监测取得的进展和管理的进程。在美国，就有超过3553家工厂通过2003年ISO14001的认证，当然，还有更多

49、的企业没有通过EMS认证。尽管EMS认证系统发展的步伐越来越快。很少人知道采用这种方式估算成本，理解环境管理体系支出的变化很重要，原因如下首先，许多管理者们必须搞清楚组织的环境战略及其内在的能力之间存在的关系，以此来开发出更好的环境管理方法。在具备这些基础功能的前提下，采用先进的环保设施将变得更加昂贵。尽管这些关系很大程度上已被假定，但迄今为止，它们还没有通过实践的测试。研究它们将有助于解释为什么一些企业采用先进的环保战略，而另一些却没有。第二，制度理论还是认为组织具有相同的股权结构来推断开发类似的互补性资源的能力，并以此来促进环境管理体系的发展。虽然，在以前的大多数评估一个或两个所有制结构的研究中已经指出了所有制结构的重要性（奥玛斯卡雷，1989），但在这个领域的研究还是更多的放在了评估一个或者两个所有权结构和忽视政府的功能（麦耶，1982）。其他研究建议，作为涉及企业领域所有权存在的分歧，很少有人知道这种分歧对环境战略的影响。通过学习这一机构设置，我们可以发现不同的组织执行各自活动的重要原因（奥玛斯卡雷，1989），尤其是在我们考虑其具体组织能力情况下。第三，许多企业管理者都面临着是否要采用环境管理体系的战略决策。通过了解预测采用环境管理体系的成本，决策者们或许可以评估出其组织预期的成本，然后具体来采取相应的措施来支持或者反对它。最后，感谢所有制的差异