Perceived Environmental Uncertainty, Environmental Management Accounting And Corporate Sustainability Performance In Malaysian Manufacturing Sector

Yang Runlei and Junainah Jaidi and Nur Shahida Ab Fatah (2020) Perceived Environmental Uncertainty, Environmental Management Accounting And Corporate Sustainability Performance In Malaysian Manufacturing Sector. International Journal of Social Science Research, 2 (2). pp. 62-73. ISSN 2710-6276

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Abstract

This study concentrates on the relationships between perceived environmental uncertainty and environmental management accounting (EMA) on corporate sustainability performance. This study employed the perceptual measurement in measuring the variables instead of using physical measurement. The empirical results show that there is a significant positive effect between the perceived environmental uncertainty and the use of EMA, which in turn can improve the sustainability performance. The findings suggest that EMA is as useful and important tool system to collect and analysis information to improve corporate sustainability performance in Malaysian manufacturing firms. Moreover, perceived environmental uncertainty has directly positive effect on the implement of EMA and corporate sustainability performance.

Item Type: Article
Keyword: EMA, Perceived Environmental Uncertainty, Corporate Sustainability Performance
Subjects: H Social Sciences > HB Economic theory. Demography
H Social Sciences > HF Commerce > HF5601 Accounting
Department: FACULTY > Faculty of Business, Economics and Accounting
Depositing User: SITI AZIZAH BINTI IDRIS -
Date Deposited: 16 Oct 2020 11:16
Last Modified: 16 Oct 2020 11:16
URI: https://eprints.ums.edu.my/id/eprint/26102

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