External stakeholders’ pressure on environmental accounting reporting in SMEs in Shanxi Province, China
This paper investigates the effect of the pressure from external stakeholders on Environmental accounting reporting (EAR) in SMEs in Shanxi Province, China. A total of 88 respondence was collected in this study. The data were analyzed by utilizing Partial Least Squares-Structural Equation Modeling (...
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| Format: | Article |
| Language: | English English |
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International Journal of Multidisciplinary Research and Publications
2020
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| Online Access: | https://eprints.ums.edu.my/id/eprint/26878/1/External%20stakeholders%E2%80%99%20pressure%20on%20environmental%20accounting%20reporting%20in%20SMEs%20in%20Shanxi%20Province%2C%20China-%20ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/26878/2/External%20Stakeholders%E2%80%99%20Pressure%20on%20Environmental%20Accounting%20Reporting%20in%20SMEs%20in%20Shanxi%20Province%2C%20China.pdf |
| _version_ | 1796910562538422272 |
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| author | Sulaiman Tahajuddin Zhao, Xin Abdul Wahid Mohd Kassim |
| author_facet | Sulaiman Tahajuddin Zhao, Xin Abdul Wahid Mohd Kassim |
| author_sort | Sulaiman Tahajuddin |
| collection | UMS |
| description | This paper investigates the effect of the pressure from external stakeholders on Environmental accounting reporting (EAR) in SMEs in Shanxi Province, China. A total of 88 respondence was collected in this study. The data were analyzed by utilizing Partial Least Squares-Structural Equation Modeling (PLS-SEM) using SmartPLS 3.3.2. The empirical results showed that the customers in SMEs in Shanxi province, china were able to pressure the companies to implement environmental accounting reporting. The study also found that, suppliers’ pressure do not have influence on environmental accounting reporting. The results of this study prove that customers think about environmental issues, because environmental accounting reports can improve the profits of SMEs in terms of environment, cost, high-efficiency technology, and lowpollution, non-pollution products, so that customers can buy cheaper and better quality products |
| first_indexed | 2024-03-06T03:06:20Z |
| format | Article |
| id | ums.eprints-26878 |
| institution | Universiti Malaysia Sabah |
| language | English English |
| last_indexed | 2024-03-06T03:06:20Z |
| publishDate | 2020 |
| publisher | International Journal of Multidisciplinary Research and Publications |
| record_format | dspace |
| spelling | ums.eprints-268782021-04-30T02:23:55Z https://eprints.ums.edu.my/id/eprint/26878/ External stakeholders’ pressure on environmental accounting reporting in SMEs in Shanxi Province, China Sulaiman Tahajuddin Zhao, Xin Abdul Wahid Mohd Kassim DS Asia HF Commerce This paper investigates the effect of the pressure from external stakeholders on Environmental accounting reporting (EAR) in SMEs in Shanxi Province, China. A total of 88 respondence was collected in this study. The data were analyzed by utilizing Partial Least Squares-Structural Equation Modeling (PLS-SEM) using SmartPLS 3.3.2. The empirical results showed that the customers in SMEs in Shanxi province, china were able to pressure the companies to implement environmental accounting reporting. The study also found that, suppliers’ pressure do not have influence on environmental accounting reporting. The results of this study prove that customers think about environmental issues, because environmental accounting reports can improve the profits of SMEs in terms of environment, cost, high-efficiency technology, and lowpollution, non-pollution products, so that customers can buy cheaper and better quality products International Journal of Multidisciplinary Research and Publications 2020 Article PeerReviewed text en https://eprints.ums.edu.my/id/eprint/26878/1/External%20stakeholders%E2%80%99%20pressure%20on%20environmental%20accounting%20reporting%20in%20SMEs%20in%20Shanxi%20Province%2C%20China-%20ABSTRACT.pdf text en https://eprints.ums.edu.my/id/eprint/26878/2/External%20Stakeholders%E2%80%99%20Pressure%20on%20Environmental%20Accounting%20Reporting%20in%20SMEs%20in%20Shanxi%20Province%2C%20China.pdf Sulaiman Tahajuddin and Zhao, Xin and Abdul Wahid Mohd Kassim (2020) External stakeholders’ pressure on environmental accounting reporting in SMEs in Shanxi Province, China. International Journal of Multidisciplinary Research and Publications, 3 (7). pp. 13-17. ISSN 2581-6187 http://ijmrap.com/wp-content/uploads/2020/12/IJMRAP-V3N6P105Y20.pdf |
| spellingShingle | DS Asia HF Commerce Sulaiman Tahajuddin Zhao, Xin Abdul Wahid Mohd Kassim External stakeholders’ pressure on environmental accounting reporting in SMEs in Shanxi Province, China |
| title | External stakeholders’ pressure on environmental accounting reporting in SMEs in Shanxi Province, China |
| title_full | External stakeholders’ pressure on environmental accounting reporting in SMEs in Shanxi Province, China |
| title_fullStr | External stakeholders’ pressure on environmental accounting reporting in SMEs in Shanxi Province, China |
| title_full_unstemmed | External stakeholders’ pressure on environmental accounting reporting in SMEs in Shanxi Province, China |
| title_short | External stakeholders’ pressure on environmental accounting reporting in SMEs in Shanxi Province, China |
| title_sort | external stakeholders pressure on environmental accounting reporting in smes in shanxi province china |
| topic | DS Asia HF Commerce |
| url | https://eprints.ums.edu.my/id/eprint/26878/1/External%20stakeholders%E2%80%99%20pressure%20on%20environmental%20accounting%20reporting%20in%20SMEs%20in%20Shanxi%20Province%2C%20China-%20ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/26878/2/External%20Stakeholders%E2%80%99%20Pressure%20on%20Environmental%20Accounting%20Reporting%20in%20SMEs%20in%20Shanxi%20Province%2C%20China.pdf |
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