Environmental management accounting practices in small medium manufacturing firms
This study investigates factors and barriers which influence the practice of environmental management accounting (hereafter known as EMA).The institutional theory is employed and data is collected via questionnaire.This study focuses on small medium enterprises (hereafter known as SMEs) specifically...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier Ltd.
2015
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/13977/1/1-s2.0-S.pdf |
| _version_ | 1825803283960168448 |
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| author | Muhammad Jamil, Che Zuriana Mohamed, Rapiah Muhammad, Faidzulaini Ali, Amin |
| author_facet | Muhammad Jamil, Che Zuriana Mohamed, Rapiah Muhammad, Faidzulaini Ali, Amin |
| author_sort | Muhammad Jamil, Che Zuriana |
| collection | UUM |
| description | This study investigates factors and barriers which influence the practice of environmental management accounting (hereafter known as EMA).The institutional theory is employed and data is collected via questionnaire.This study focuses on small medium enterprises (hereafter known as SMEs) specifically, Malaysian small medium manufacturing firms.The results indicate that most firms have a budget allocation for environmental activities and practice physical EMA.The study argues that coercion is a dominant factor for practicing EMA and therefore, barriers to EMA development should be resolved by the Malaysian government and other authorities. |
| first_indexed | 2024-07-04T05:54:21Z |
| format | Article |
| id | uum-13977 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:54:21Z |
| publishDate | 2015 |
| publisher | Elsevier Ltd. |
| record_format | eprints |
| spelling | uum-139772016-04-17T01:14:54Z https://repo.uum.edu.my/id/eprint/13977/ Environmental management accounting practices in small medium manufacturing firms Muhammad Jamil, Che Zuriana Mohamed, Rapiah Muhammad, Faidzulaini Ali, Amin HF5601 Accounting TS Manufactures This study investigates factors and barriers which influence the practice of environmental management accounting (hereafter known as EMA).The institutional theory is employed and data is collected via questionnaire.This study focuses on small medium enterprises (hereafter known as SMEs) specifically, Malaysian small medium manufacturing firms.The results indicate that most firms have a budget allocation for environmental activities and practice physical EMA.The study argues that coercion is a dominant factor for practicing EMA and therefore, barriers to EMA development should be resolved by the Malaysian government and other authorities. Elsevier Ltd. 2015 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/13977/1/1-s2.0-S.pdf Muhammad Jamil, Che Zuriana and Mohamed, Rapiah and Muhammad, Faidzulaini and Ali, Amin (2015) Environmental management accounting practices in small medium manufacturing firms. Procedia - Social and Behavioral Sciences, 172. pp. 619-626. ISSN 1877-0428 http://dx.doi.org/10.1016/j.sbspro.2015.01.411 doi:10.1016/j.sbspro.2015.01.411 doi:10.1016/j.sbspro.2015.01.411 |
| spellingShingle | HF5601 Accounting TS Manufactures Muhammad Jamil, Che Zuriana Mohamed, Rapiah Muhammad, Faidzulaini Ali, Amin Environmental management accounting practices in small medium manufacturing firms |
| title | Environmental management accounting practices in small medium manufacturing firms |
| title_full | Environmental management accounting practices in small medium manufacturing firms |
| title_fullStr | Environmental management accounting practices in small medium manufacturing firms |
| title_full_unstemmed | Environmental management accounting practices in small medium manufacturing firms |
| title_short | Environmental management accounting practices in small medium manufacturing firms |
| title_sort | environmental management accounting practices in small medium manufacturing firms |
| topic | HF5601 Accounting TS Manufactures |
| url | https://repo.uum.edu.my/id/eprint/13977/1/1-s2.0-S.pdf |
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