Ong, Janice May Li (2020) Environmental performance, environmental management accounting and environmental innovation in the Malaysian manufacturing sector. Masters thesis, University Malaysia Sabah.
![[img]](https://eprints.ums.edu.my/style/images/fileicons/text.png) |
Text
24 PAGES.pdf Download (233kB) |
|
Text
FULLTEXT.pdf Restricted to Registered users only Download (1MB) |
Abstract
As environmental concern increases, decision makers are expected to resolve issues pertaining to the natural environment. Specifically, the environmental performance of a company is scrutinized. Therefore, the objective of this study is to investigate the relationship of Environmental Management Accounting (EMA) (monetary and physical) and environmental performance. Further, the mediating role of environmental innovation is also looked into based on the Natural Resource Based View theory. Accordingly, this research seeks to investigate the relationship of EMA (monetary and physical) and environmental innovation. Additionally, the relationship of environmental innovation and environmental performance is investigated. Lastly, this study seeks to investigate environmental innovation mediating the relationship of EMA (monetary and physical) and environmental performance. This study investigates within the Malaysian large manufacturing companies due to its direct contribution to the natural environment. Questionnaires are sent to 337 large manufacturers with ISO 14001 Environmental Management System and only 69 returned and usable. Using quantitative method, data collected is analyzed using Statistical Package for Social Sciences (SPSS) and Structural Equation Modelling (SEM) with Partial Least Squares (PLS). The results indicate that there is no relationship between EMA (monetary and physical) and environmental performance. However, the results found positive relationship between EMA (monetary and physical) and environmental innovations as well as environmental innovations and environmental performance. Moreover, the results show that environmental innovation mediates the relationship between EMA (monetary and physical) and environmental performance. The results also indicate that environmental performance have shifted to more than just compliance. More research should be carried out in order to produce better understanding in the progress of environmental performance of the companies in Malaysia to sustain the ecosystem while improving a company’s environmental performance and thereafter fostering Malaysia to be on par with other international developed country.
| Item Type: | Thesis (Masters) |
|---|---|
| Keyword: | Environmental performance, Environmental management accounting, Environmental innovation, Manufacturing sector |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28-9999 Industries. Land use. Labor > HD28-70 Management. Industrial management |
| Department: | FACULTY > Faculty of Business, Economics and Accounting |
| Depositing User: | DG MASNIAH AHMAD - |
| Date Deposited: | 30 Sep 2024 12:32 |
| Last Modified: | 30 Sep 2024 12:32 |
| URI: | https://eprints.ums.edu.my/id/eprint/40560 |
Actions (login required)
 |
View Item |