Animus Ltd Is a Mining Company Operating in Australia

question 35

Multiple Choice

Animus Ltd is a mining company operating in Australia. The company has recently developed a new environmental management accounting system. According to institutional theory:

• A) the new system is likely to be the result of the Australian culture of being environmentally conscious and the fact that negative environmental impacts can result in significant fines to the company.
• B) the new system is likely to be the result of gaining legitimacy and to imitate other mining companies who are 'doing the right thing'.
• C) the new system is likely to be the result of stringent government regulations.
• D) the new system is likely to be the result of careful, rational, cost-benefit analysis.

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Definitions:

Part-time Religious Specialist

An individual who performs religious or spiritual duties but does not dedicate their entire life or career to these practices.

Spiritual Mediator

An individual believed to have the ability to communicate with the spiritual world, often acting as a go-between for the community and spiritual beings.

Healer

An individual who is believed to be capable of curing illness or restoring health through alternative practices, spiritual methods, or traditional medicine, often rooted in cultural or religious beliefs.

Shamanism

A religious practice that involves a practitioner who is believed to interact with a spirit world through altered states of consciousness, such as trance, for healing or divination purposes.