Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia

Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia

Environmental management practices and the implementation of environmental management systems (EMS) have spurred interest in the adoption of environmental management accounting (EMA). EMA integrates environmental information with economic information. Through EMA, the accounting systems will explici...

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Main Authors: Dayana, Jalaludin, Sulaiman, Maliah, Nik Ahmad, Nik Nazli
Format: Article
Language:English
Published: University of South Australia 2010
Subjects:
HG Finance
Online Access:http://irep.iium.edu.my/14668/
http://irep.iium.edu.my/14668/
http://irep.iium.edu.my/14668/4/Environmental_management_accounting-_an_empirical_investigation_of_manufacturing_companies_in_Malaysia.pdf
id iium-14668
recordtype eprints
spelling iium-146682013-06-21T02:40:48Z http://irep.iium.edu.my/14668/ Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia Dayana, Jalaludin Sulaiman, Maliah Nik Ahmad, Nik Nazli HG Finance Environmental management practices and the implementation of environmental management systems (EMS) have spurred interest in the adoption of environmental management accounting (EMA). EMA integrates environmental information with economic information. Through EMA, the accounting systems will explicitly identify, generate, analyze and use financial and non-financial environmental related information. This paper offers a review of the literature regarding EMA adoption followed by a survey report. The study also explores the associations between EMA, environmental performance and economic performance. To test the proposed relationships, a survey questionnaire was administered to accountants and environmental managers of manufacturing companies in Malaysia. The results of correlation analyses support the hypothesized relationships. University of South Australia 2010-09 Article PeerReviewed application/pdf en http://irep.iium.edu.my/14668/4/Environmental_management_accounting-_an_empirical_investigation_of_manufacturing_companies_in_Malaysia.pdf Dayana, Jalaludin and Sulaiman, Maliah and Nik Ahmad, Nik Nazli (2010) Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia. Journal of Asia-Pacific Centre for Environmental Accountability, 16 (3). pp. 31-45. ISSN 1448-6679 http://www.unisa.edu.au/cags/APCEA/asia_pacific_centre_for_environmental_accounting.asp
repository_type Digital Repository
institution_category Local University
institution International Islamic University Malaysia
building IIUM Repository
collection Online Access
language English
topic HG Finance
spellingShingle HG Finance
Dayana, Jalaludin
Sulaiman, Maliah
Nik Ahmad, Nik Nazli
Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia
description Environmental management practices and the implementation of environmental management systems (EMS) have spurred interest in the adoption of environmental management accounting (EMA). EMA integrates environmental information with economic information. Through EMA, the accounting systems will explicitly identify, generate, analyze and use financial and non-financial environmental related information. This paper offers a review of the literature regarding EMA adoption followed by a survey report. The study also explores the associations between EMA, environmental performance and economic performance. To test the proposed relationships, a survey questionnaire was administered to accountants and environmental managers of manufacturing companies in Malaysia. The results of correlation analyses support the hypothesized relationships.
format Article
author Dayana, Jalaludin
Sulaiman, Maliah
Nik Ahmad, Nik Nazli
author_facet Dayana, Jalaludin
Sulaiman, Maliah
Nik Ahmad, Nik Nazli
author_sort Dayana, Jalaludin
title Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia
title_short Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia
title_full Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia
title_fullStr Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia
title_full_unstemmed Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia
title_sort environmental management accounting: an empirical investigation of manufacturing companies in malaysia
publisher University of South Australia
publishDate 2010
url http://irep.iium.edu.my/14668/
http://irep.iium.edu.my/14668/
http://irep.iium.edu.my/14668/4/Environmental_management_accounting-_an_empirical_investigation_of_manufacturing_companies_in_Malaysia.pdf
first_indexed 2023-09-18T20:23:50Z
last_indexed 2023-09-18T20:23:50Z
_version_ 1777408284573040640

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