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:

Polar Covalent Bond

Covalent bond in which atoms do not share their electrons equally.

Young Adult

An individual in the stage of life following adolescence, typically ranging from 18 to 25 years old, focusing on personal and professional development.

Phospholipids

A type of lipid molecule that is a major component of the cell membrane, consisting of a phosphate group, a glycerol backbone, and two fatty acid tails.

Plasma Membrane

The biological membrane that separates the interior of all cells from the outside environment, protecting the cell and controlling movement of substances in and out.