Critical success factors of environmental management accounting practices: findings from Malaysian manufacturing industry

Abstract

Purpose The purpose of this paper is to identify the critical success factors of environmental management accounting practices in Malaysian manufacturing industry. Design/methodology/approach A pilot study was carried out on a sample of 60 manufacturing companies from Malaysian manufacturing industry. A survey instrument including 25 measurement items was designed to identify the level of environmental management accounting practices implementation in the Malaysian manufacturing industry. Descriptive statistical analysis and reliability analysis were used to analyze the data with SPSS software. Findings Findings indicate that environmental safety is one of the critical success factors that play the key role in ensuring the safety awareness at workplace. Companies in the manufacturing industries need to obtain critical success factors of environmental management accounting practices implementation to enhance performance, particularly for Malaysian manufacturing industry. Research limitations/implications The limitation of this study has been the difficult to find the literature on environmental management accounting practices in the Malaysian manufacturing industry. Another limitation is this study only conducted to 60 manufacturing companies from Malaysian manufacturing industry. Practical implications For practical implications, the development of instruments in this study may be valuable tools to evaluate Environmental Management Accounting Practices (EMAP) in Malaysian manufacturing industry. This study also provides important guidelines for Malaysian manufacturing industry to implement EMAP. This research finding would provide new insights for the critical success factors of EMAP to improve performance in Malaysian manufacturing industry. Originality/value This study makes a new contribution to environmental management accounting practices in Malaysian manufacturing industry. This study also provides important information for decision makers involved in environmental management accounting practices implementation and also provides useful reference for future researchers in this research area.

The impact of environmental management accounting on environmental and financial performance: empirical evidence from Bangladesh

“…To measure the EMA, the authors use the statements of Le et al (2019), Iwata and Okada (2011), Zandi et al (2019) and Mohd Fuzi et al (2019) by adopting four questions while adding two questions given by Ramli and Ismail (2013) and Christine et al (2019). The EIS is measured by using eight statements, in which three questions were adopted from Yang Spencer et al (2013) and Mandal and Bagchi (2016), two questions from Günther (2013) and three questions from Mohd Fuzi et al (2019). Finally, KM is measured using three statements from the questions developed by Zandi et al (2019) and Mohd Fuzi et al (2019), who built on the prior work of Ramli and Ismail (2013) and Ramli and Ismail (2013).…”

“…The EIS is measured by using eight statements, in which three questions were adopted from Yang Spencer et al (2013) and Mandal and Bagchi (2016), two questions from Günther (2013) and three questions from Mohd Fuzi et al (2019). Finally, KM is measured using three statements from the questions developed by Zandi et al (2019) and Mohd Fuzi et al (2019), who built on the prior work of Ramli and Ismail (2013) and Ramli and Ismail (2013). In addition, the authors use one question from Mandal and Bagchi (2016).…”

“…Adopting three statements from Al-Tuwaijri et al (2004), Ong et al (2019), Alaeddin et al (2019) and Baloch et al (2020) and two statements from Yang Spencer et al (2013), Christine et al (2019) and Mandal and Bagchi (2016), the authors measured the five statements of EP. This research considers the statements of Elijido‐Ten (2007), Le and Nguyen (2018), Mohd Fuzi et al (2019) and Al-Tuwaijri et al (2004) by adopting three questions while adding one question given by Rao and Holt (2005) and Christine et al (2019) for measuring FP. Following the study of Ferreira et al (2010) and King and Lenox (2001), the authors use the manufacturing firm’s type, size and firm’s age as control variables.…”

“…Further, the nature of the manufacturing firm, firm age and firm size have been considered the control variables Christine et al (2019). stated that these control variables might affect any firm's EMA, EP and FP.To measure the EMA, the authors use the statements ofLe et al (2019),Iwata and Okada (2011),Zandi et al (2019) andMohd Fuzi et al (2019) by adopting four questions while adding two questions given by…”

Entrepreneurial Orientation and Organizational Performance of Online Business in Malaysia: The Mediating Role of the Knowledge Management Process

“…Finally, a pilot test was conducted in order to evaluate the feasibility of the study by distributing 30 questionnaires to the owner or founder of the online business in Malaysia [105]. The findings show that all constructs evaluated through Cronbach's alpha have met the threshold, which is more than 0.70 [106,107]. Specifically, the Cronbach's alpha for EO is 0.84, for KM 0.91 and for OP 0.86.…”