ABC Ltd is a mining company operating in Australia. The company has recently developed a new environmental management accounting system. According to institutional theory, 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 the effort of managers and employees towards achieving the organisation's goals careful, rational, cost-benefit analysis of the information provided by the new system O gaining legitimacy and to imitate other mining companies who are doing the right thing' the new organisational structure that has recently been implemented