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.

During the past decade, usage of online social network sites has grown dramatically rivaling search engines as the most visited Internet site. The intensive literature review reveals the existing of several studies that have been done on the field of Online Social Network (OSN), but there is a lack of research that deals with usage in the context of public sector organizations. This study aims to employ structural equation modeling via AMOS to analyze 401 valid questionnaires for assessing a model which is proposed based on Unified Theory of Acceptance and Use of Technology (UTAUT) to identify the factors affecting the use of OSN among employees of a public sector organization in the UAE. The proposed model examines the influence of four factors; performance, effort, social influence, and facilitating conditions on the actual use of OSN. Results indicated that all these factors (as independent variables) significantly predicted the actual usage of OSN with various percentages. Our work improved the insights on the online social networking usage in the context of public sector organizations.

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This paper discusses the relevant literatures with regard to the conceptualization of accountability from different perspectives, particularly from private and public sector. The importance of discharging accountability and related problems are also discussed in the paper. The next section of the paper deals with the linkages between accountability and performance measurement system comprising the issues of using performance measurement in the public sector and other implementation issues. The discussion of these issues is then relates to the philosophy of new public management (NPM) being adopted by public sector. The conflicting results on the roles of NPM in enhancing effectiveness are also being articulated, blending together the human aspects and the cultural values as pre-requisites for the success.