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

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 empiric...

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Main Authors: Yang Runlei, Junainah Jaidi, Nur Shahida Ab Fatah
Format: Article
Language:English
English
Published: 2020
Subjects:
Online Access:https://eprints.ums.edu.my/id/eprint/26102/1/Perceived%20Environmental%20Uncertainty%2C%20Environmental%20Management%20Accounting%20And%20Corporate%20Sustainability%20Performance%20In%20Malaysian%20Manufacturing%20Sector.pdf
https://eprints.ums.edu.my/id/eprint/26102/2/Perceived%20Environmental%20Uncertainty%2C%20Environmental%20Management%20Accounting%20And%20Corporate%20Sustainability%20Performance%20In%20Malaysian%20Manufacturing%20Sector1.pdf
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author Yang Runlei
Junainah Jaidi
Nur Shahida Ab Fatah
author_facet Yang Runlei
Junainah Jaidi
Nur Shahida Ab Fatah
author_sort Yang Runlei
collection UMS
description 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.
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spelling ums.eprints-261022020-10-16T03:16:41Z https://eprints.ums.edu.my/id/eprint/26102/ Perceived Environmental Uncertainty, Environmental Management Accounting And Corporate Sustainability Performance In Malaysian Manufacturing Sector Yang Runlei Junainah Jaidi Nur Shahida Ab Fatah HB Economic theory. Demography HF5601 Accounting 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. 2020 Article PeerReviewed text en https://eprints.ums.edu.my/id/eprint/26102/1/Perceived%20Environmental%20Uncertainty%2C%20Environmental%20Management%20Accounting%20And%20Corporate%20Sustainability%20Performance%20In%20Malaysian%20Manufacturing%20Sector.pdf text en https://eprints.ums.edu.my/id/eprint/26102/2/Perceived%20Environmental%20Uncertainty%2C%20Environmental%20Management%20Accounting%20And%20Corporate%20Sustainability%20Performance%20In%20Malaysian%20Manufacturing%20Sector1.pdf 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
spellingShingle HB Economic theory. Demography
HF5601 Accounting
Yang Runlei
Junainah Jaidi
Nur Shahida Ab Fatah
Perceived Environmental Uncertainty, Environmental Management Accounting And Corporate Sustainability Performance In Malaysian Manufacturing Sector
title Perceived Environmental Uncertainty, Environmental Management Accounting And Corporate Sustainability Performance In Malaysian Manufacturing Sector
title_full Perceived Environmental Uncertainty, Environmental Management Accounting And Corporate Sustainability Performance In Malaysian Manufacturing Sector
title_fullStr Perceived Environmental Uncertainty, Environmental Management Accounting And Corporate Sustainability Performance In Malaysian Manufacturing Sector
title_full_unstemmed Perceived Environmental Uncertainty, Environmental Management Accounting And Corporate Sustainability Performance In Malaysian Manufacturing Sector
title_short Perceived Environmental Uncertainty, Environmental Management Accounting And Corporate Sustainability Performance In Malaysian Manufacturing Sector
title_sort perceived environmental uncertainty environmental management accounting and corporate sustainability performance in malaysian manufacturing sector
topic HB Economic theory. Demography
HF5601 Accounting
url https://eprints.ums.edu.my/id/eprint/26102/1/Perceived%20Environmental%20Uncertainty%2C%20Environmental%20Management%20Accounting%20And%20Corporate%20Sustainability%20Performance%20In%20Malaysian%20Manufacturing%20Sector.pdf
https://eprints.ums.edu.my/id/eprint/26102/2/Perceived%20Environmental%20Uncertainty%2C%20Environmental%20Management%20Accounting%20And%20Corporate%20Sustainability%20Performance%20In%20Malaysian%20Manufacturing%20Sector1.pdf
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AT junainahjaidi perceivedenvironmentaluncertaintyenvironmentalmanagementaccountingandcorporatesustainabilityperformanceinmalaysianmanufacturingsector
AT nurshahidaabfatah perceivedenvironmentaluncertaintyenvironmentalmanagementaccountingandcorporatesustainabilityperformanceinmalaysianmanufacturingsector