1.2 Knowledge sharing: a cross-functional team and training
Although top management leadership and support is important, it is not suffi cient in and ofitself. The adoption of environmental management accounting also depends on interaction and communication among employees. A crossfunctional team could play an important role in sharing complementary knowledge and skills within the work groups. The shared practices of day-today activities, where employees make sense of what they do and how and why they do it, often goes with interrelation of day-to-day practices and communicative acts mainly based on face-to-face interaction (Nanoka & Takeuchi, 1995).