Environmental Management Accounting in the Malaysian Manufacturing Sector
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...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English English |
| Published: |
2020
|
| Subjects: | |
| Online Access: | https://eprints.ums.edu.my/id/eprint/26100/1/Environmental%20Management%20Accounting%20in%20the%20Malaysian%20Manufacturing%20Sector.pdf https://eprints.ums.edu.my/id/eprint/26100/2/Environmental%20Management%20Accounting%20in%20the%20Malaysian%20Manufacturing%20Sector1.pdf |
| _version_ | 1796910463425970176 |
|---|---|
| author | Janice Ong Raman Noordin Junainah Jaidi |
| author_facet | Janice Ong Raman Noordin Junainah Jaidi |
| author_sort | Janice Ong |
| collection | UMS |
| description | 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 |
| first_indexed | 2024-03-06T03:04:50Z |
| format | Article |
| id | ums.eprints-26100 |
| institution | Universiti Malaysia Sabah |
| language | English English |
| last_indexed | 2024-03-06T03:04:50Z |
| publishDate | 2020 |
| record_format | dspace |
| spelling | ums.eprints-261002021-04-05T02:51:39Z https://eprints.ums.edu.my/id/eprint/26100/ Environmental Management Accounting in the Malaysian Manufacturing Sector Janice Ong Raman Noordin Junainah Jaidi H Social Sciences (General) 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 2020 Article PeerReviewed text en https://eprints.ums.edu.my/id/eprint/26100/1/Environmental%20Management%20Accounting%20in%20the%20Malaysian%20Manufacturing%20Sector.pdf text en https://eprints.ums.edu.my/id/eprint/26100/2/Environmental%20Management%20Accounting%20in%20the%20Malaysian%20Manufacturing%20Sector1.pdf 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. https://doi.org/10.22452/AJAP.vol13no1.5 |
| spellingShingle | H Social Sciences (General) Janice Ong Raman Noordin Junainah Jaidi Environmental Management Accounting in the Malaysian Manufacturing Sector |
| title | Environmental Management Accounting in the Malaysian Manufacturing Sector |
| title_full | Environmental Management Accounting in the Malaysian Manufacturing Sector |
| title_fullStr | Environmental Management Accounting in the Malaysian Manufacturing Sector |
| title_full_unstemmed | Environmental Management Accounting in the Malaysian Manufacturing Sector |
| title_short | Environmental Management Accounting in the Malaysian Manufacturing Sector |
| title_sort | environmental management accounting in the malaysian manufacturing sector |
| topic | H Social Sciences (General) |
| url | https://eprints.ums.edu.my/id/eprint/26100/1/Environmental%20Management%20Accounting%20in%20the%20Malaysian%20Manufacturing%20Sector.pdf https://eprints.ums.edu.my/id/eprint/26100/2/Environmental%20Management%20Accounting%20in%20the%20Malaysian%20Manufacturing%20Sector1.pdf |
| work_keys_str_mv | AT janiceong environmentalmanagementaccountinginthemalaysianmanufacturingsector AT ramannoordin environmentalmanagementaccountinginthemalaysianmanufacturingsector AT junainahjaidi environmentalmanagementaccountinginthemalaysianmanufacturingsector |