Environmental Management Accounting in the Malaysian Manufacturing Sector

Janice Ong and Raman Noordin and Junainah Jaidi (2020) Environmental Management Accounting in the Malaysian Manufacturing Sector. Asian Journal of Accounting Perspectives, 13 (1). pp. 85-103.

Preview	Text Environmental Management Accounting in the Malaysian Manufacturing Sector.pdf Download (46kB) | Preview
	Text Environmental Management Accounting in the Malaysian Manufacturing Sector1.pdf Restricted to Registered users only Download (296kB)

Abstract

Research aim: This research investigates the relationship between EMA (monetary and physical) and environmental performance Design/ Methodology/ Approach: This is a questionnaire-based survey study whereby the questionnaires are sent to 69 large manufacturing companies in Malaysia that are certified with ISO 14001 Environmental Management System. Research finding: The study found no relationship between EMA (monetary and physical) and environmental performance.Theoretical contribution/ Originality: The study highlights that the EMA literature is not yet comprehensive and as such,may result in the lack of a relationship with EMA.Practitioner/ Policy implication: The results suggest that a formal environmental management accounting by the government may be able to assist to the lack of relationship between EMA and environmental performance. Limitation/ Implication: The study sampled only large Malaysian manufacturing companies with ISO 14001 Environmental Management System. Additionally, a larger sample size may provide better results. Type of article: Research paper Keywords:Environmental Performance, Monetary Environmental Management Accounting, Physical Environmental Management Accounting, ISO 14001 Environmental Management System JEL Classification: C30

Item Type:	Article
Keyword:	Environmental Performance, Monetary Environmental Management Accounting, Physical Environmental Management Accounting, ISO 14001 Environmental Management
Subjects:	H Social Sciences > H Social Sciences (General)
Depositing User:	SITI AZIZAH BINTI IDRIS -
Date Deposited:	16 Oct 2020 11:14
Last Modified:	05 Apr 2021 10:51
URI:	https://eprints.ums.edu.my/id/eprint/26100

Actions (login required)

View Item