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...
Main Authors: | , , |
---|---|
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 |
_version_ | 1825713972403240960 |
---|---|
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. |
first_indexed | 2024-03-06T03:04:51Z |
format | Article |
id | ums.eprints-26102 |
institution | Universiti Malaysia Sabah |
language | English English |
last_indexed | 2024-03-06T03:04:51Z |
publishDate | 2020 |
record_format | dspace |
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 |
work_keys_str_mv | AT yangrunlei perceivedenvironmentaluncertaintyenvironmentalmanagementaccountingandcorporatesustainabilityperformanceinmalaysianmanufacturingsector AT junainahjaidi perceivedenvironmentaluncertaintyenvironmentalmanagementaccountingandcorporatesustainabilityperformanceinmalaysianmanufacturingsector AT nurshahidaabfatah perceivedenvironmentaluncertaintyenvironmentalmanagementaccountingandcorporatesustainabilityperformanceinmalaysianmanufacturingsector |