Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia
Environmental management practices and the implementation of environmental management systems (EMS) have spurred interest in the adoption of environmental management accounting (EMA). EMA integrates environmental information with economic information. Through EMA, the accounting systems will explici...
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| Format: | Article |
| Language: | English |
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University of South Australia
2010
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| Online Access: | http://irep.iium.edu.my/14668/4/Environmental_management_accounting-_an_empirical_investigation_of_manufacturing_companies_in_Malaysia.pdf |
| _version_ | 1796876180957167616 |
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| author | Dayana, Jalaludin Sulaiman, Maliah Nik Ahmad, Nik Nazli |
| author_facet | Dayana, Jalaludin Sulaiman, Maliah Nik Ahmad, Nik Nazli |
| author_sort | Dayana, Jalaludin |
| collection | IIUM |
| description | Environmental management practices and the implementation of environmental management systems (EMS) have spurred interest in the adoption of environmental management accounting (EMA). EMA integrates environmental information with economic information. Through EMA, the accounting systems will explicitly identify, generate, analyze and use financial and non-financial environmental related information. This paper offers a review of the literature regarding EMA adoption followed by a survey report. The study also explores the associations between EMA, environmental performance and economic performance. To test the proposed relationships, a survey questionnaire was administered to accountants and environmental managers of manufacturing companies in Malaysia. The results of correlation analyses support the hypothesized relationships. |
| first_indexed | 2024-03-05T22:48:50Z |
| format | Article |
| id | oai:generic.eprints.org:14668 |
| institution | International Islamic University Malaysia |
| language | English |
| last_indexed | 2024-03-05T22:48:50Z |
| publishDate | 2010 |
| publisher | University of South Australia |
| record_format | dspace |
| spelling | oai:generic.eprints.org:146682013-06-21T02:40:48Z http://irep.iium.edu.my/14668/ Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia Dayana, Jalaludin Sulaiman, Maliah Nik Ahmad, Nik Nazli HG Finance Environmental management practices and the implementation of environmental management systems (EMS) have spurred interest in the adoption of environmental management accounting (EMA). EMA integrates environmental information with economic information. Through EMA, the accounting systems will explicitly identify, generate, analyze and use financial and non-financial environmental related information. This paper offers a review of the literature regarding EMA adoption followed by a survey report. The study also explores the associations between EMA, environmental performance and economic performance. To test the proposed relationships, a survey questionnaire was administered to accountants and environmental managers of manufacturing companies in Malaysia. The results of correlation analyses support the hypothesized relationships. University of South Australia 2010-09 Article PeerReviewed application/pdf en http://irep.iium.edu.my/14668/4/Environmental_management_accounting-_an_empirical_investigation_of_manufacturing_companies_in_Malaysia.pdf Dayana, Jalaludin and Sulaiman, Maliah and Nik Ahmad, Nik Nazli (2010) Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia. Journal of Asia-Pacific Centre for Environmental Accountability, 16 (3). pp. 31-45. ISSN 1448-6679 http://www.unisa.edu.au/cags/APCEA/asia_pacific_centre_for_environmental_accounting.asp |
| spellingShingle | HG Finance Dayana, Jalaludin Sulaiman, Maliah Nik Ahmad, Nik Nazli Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia |
| title | Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia |
| title_full | Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia |
| title_fullStr | Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia |
| title_full_unstemmed | Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia |
| title_short | Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia |
| title_sort | environmental management accounting an empirical investigation of manufacturing companies in malaysia |
| topic | HG Finance |
| url | http://irep.iium.edu.my/14668/4/Environmental_management_accounting-_an_empirical_investigation_of_manufacturing_companies_in_Malaysia.pdf |
| work_keys_str_mv | AT dayanajalaludin environmentalmanagementaccountinganempiricalinvestigationofmanufacturingcompaniesinmalaysia AT sulaimanmaliah environmentalmanagementaccountinganempiricalinvestigationofmanufacturingcompaniesinmalaysia AT nikahmadniknazli environmentalmanagementaccountinganempiricalinvestigationofmanufacturingcompaniesinmalaysia |