Social stakeholders' pressure on environmental accounting reporting in small and medium enterprises – evidence from China

Sulaiman Tahajuddin and Zhao Xin and Abdul Wahid Mohd. Kassim and Raman Noordin (2021) Social stakeholders' pressure on environmental accounting reporting in small and medium enterprises – evidence from China. International Journal of Research in Engineering, Science and Management, 4. pp. 82-87. ISSN 2581-5792

	Text Social stakeholders' pressure on environmental accounting reporting in small and medium enterprises – evidence from China-Abstract.pdf Download (59kB)
	Text Social Stakeholders' Pressure On Environmental Accounting Reporting In Small and Medium Enterprises – evidence from China.pdf Restricted to Registered users only Download (510kB) \| Request a copy

URL: https://www.journals.resaim.com/ijresm/article/vie...

Abstract

This study aims to examine the effect of pressure from social stakeholders on environmental accounting reporting (EAR) in small and medium enterprises (SMEs) in Shan Xi Province, China. Using an online survey, this study sampled from 90 respondents in SMEs. The data was then analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) using SmartPLS 3.3.2. The empirical evidence shows that there is a positive and significant influence of the social stakeholders' pressure on EAR, especially, the pressure from media and community. The findings of this study suggest that community and media do improve the environmental accounting reporting in SMEs in Shan Xi Province, so that can improve SME's performances concerning the environment, inventory and controlling costs, efficient technologies with less pollution, non-polluting products.

Item Type:	Article
Keyword:	Community , Environmental accounting reporting , Media , PLS-SEM , SMEs
Subjects:	H Social Sciences > HF Commerce
Department:	FACULTY > Faculty of Business, Economics and Accounting
Depositing User:	DG MASNIAH AHMAD -
Date Deposited:	28 Jul 2021 14:02
Last Modified:	28 Jul 2021 14:02
URI:	https://eprints.ums.edu.my/id/eprint/30123

Actions (login required)

View Item