Environmental Management Accounting in the Malaysian Manufacturing Sector

Ong, Janice; Noordin, Raman; Jaidi, Junainah

doi:10.22452/ajap.vol13no1.5

Cited by 6 publications

(6 citation statements)

References 34 publications

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“…The results indicate that accountants in South Africa are divided on the importance of accounting of environmental costs. This is in line with Ong et al (2020), Wycherley (1997), and Mohamed and Jamil (2018) finding that companies are ignoring environmental costs in their annual financial statements due to limited understanding of the importance of environmental costs on the corporate sustainability. Furthermore, the failure to accurately account for environmental costs has contributed to incorrect pricing due to crosssubsidization (Schaltegger and Zvezdov, 2015).…”

Section: Cfos Finance Managers and Accountants' Views On Emasupporting

confidence: 77%

The role and perception of accountants on environmental management accounting in an emerging market: Study on South Africa’s companies.

Nyahuna¹,

Doorasamy²

2022

JPSL

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This research explores the role and views of accountants in environmental management accounting (EMA) and environmental performance. The study relied on a survey of 86 chief finance officers, accountants and finance managers from the top 40 listed South African companies. The chief finance officers, accountants and finance managers confess that they lack understanding on in what way environmental issues can be incorporated into EMA. In addition, the professionals disclose that EMA has not had an ample consideration by their companies. This suggests that a limited involvement by the accountants in EMA in South Africa exists. Hence, the sampled chief finance officers, accountants and finance managers indicated that they are not sure of their potential responsibility. This shows that South African accountants are noticeably absent from participating in EMA. This has been ascribed to EMA being a new branch of accounting, their little aptitude in environmental issues and also the voluntary nature bestowed on EMA practices. Therefore, this paper will increase literature on the views of accountants on EMA from a developing country’s perspective.

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Section: Cfos Finance Managers and Accountants' Views On Emasupporting

confidence: 77%

The role and perception of accountants on environmental management accounting in an emerging market: Study on South Africa’s companies.

Nyahuna¹,

Doorasamy²

2022

JPSL

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“…The use of environmental management accounting and corporate environmental performance are positively and significantly impacted by organizational resources, according to other research (Amir et al, 2020;Asiaei et al, 2022;Fuadah et al, 2021;Jermsittiparsert et al, 2020;Latan et al, 2018;Phan et al, 2017;Solovida & Latan, 2017;Zandi & Lee, 2019). Ong et al (2020) found no connection between environmental performance and environmental management accounting. Effective environmental management is essential to achieving improvements in environmental performance.…”

Section: Hypothesis Developmentmentioning

confidence: 89%

The Effect of Implementing Environmental Management Accounting on Environmental Performance (Empirical Study of Public Companies Based on the Company Performance Assessment Progamme in Environmental Management / PROPER Listed on the Indonesian Stock Exchange for the 2016-2017 Period)

Kutanti,

Oktavia

2023

Int. J. Res. Publ. Rev.

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This research examines the effect of implementing environmental management accounting on environmental performance. Environmental management accounting is measured by the effectiveness and efficiency of environmental cost control in looking at the effect on improving environmental performance as measured by the PROPER score. The population in this research are public companies that use renewable resources and carry out operational activities from 2016 to 2022. The data analysis technique used in this research is comparative and quantitative analysis using multiple linear regression analysis using SPSS version 25. This research uses a sample of 42 companies. Samples were selected from 2016 to 2022 using the purposive sampling method. The results of this research show that the effectiveness and efficiency of environmental cost control as a measuring tool for the implementation of environmental management accounting have a positive and significant effect on environmental performance as measured by the PROPER score.

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“…With regards to ISO14001 certification, non-certified companies were reported to be active in incorporation environmental considerations in their decision-making similar to companies awarded with certification (Ong et al, 2016). Further, Ong et al (2018) revealed that manufacturing companies took up ISO14001 certification for business and image reasons. Conversely, Wachira and Wang'ombe (2019) discovered less than half of the respondents (26%) in their research utilised EMA information for decision-making and companies that implemented EMA achieved significant reduction in environmental costs.…”

Section: Ema Practices In Manufacturingmentioning

confidence: 99%

Environmental Management Accounting Practices: A Review of the Literature

Khalid

2023

European Proceedings of Finance and Economics

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The objectives of this research is to carry out a systematic search strategy to review literature that addresses 'What drives environmental management accounting practices in businesses?' and to present findings of environmental management accounting practices based on industry. The search strategy was conducted on published literature from 2015 up to 2020 that fulfils specific criteria such as articles must be in the English Language, for example. The final literature ready for review was 72 articles out of 750 papers identified. The articles were analysed for emerging themes. The themes derived were industry, tools applied, drivers and barriers to implementation. As environmental management accounting practices are not mandatory or regulated, companies are free to implement or disregard. Most of the literature were based on manufacturing industry, agriculture and hospitality. Material flow cost accounting was found to be the most recorded tool applied. Drivers and barriers to environmental management accounting implementation were also identified.

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Environmental Management Accounting in the Malaysian Manufacturing Sector

Cited by 6 publications

References 34 publications

The role and perception of accountants on environmental management accounting in an emerging market: Study on South Africa’s companies.

The role and perception of accountants on environmental management accounting in an emerging market: Study on South Africa’s companies.

The Effect of Implementing Environmental Management Accounting on Environmental Performance (Empirical Study of Public Companies Based on the Company Performance Assessment Progamme in Environmental Management / PROPER Listed on the Indonesian Stock Exchange for the 2016-2017 Period)

Environmental Management Accounting Practices: A Review of the Literature

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