Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia

Our study on environmental management accounting focused on three pertinent issues: the extent companies in Malaysia implement EMA, the association between environmental management accounting (EMA) and environmental reporting (ER) and the perceptions of management towards the development of EMA. Da...

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Main Authors:	Sulaiman, Maliah, Mokhtar, Norsyahida
Format:	Article
Language:	English
Published:	Society for Alliance, Fidelity and Advancement 2012
Subjects:	HB3711 Business cycles. Economic fluctuations HD28 Management. Industrial Management
Online Access:	http://irep.iium.edu.my/36019/ http://irep.iium.edu.my/36019/1/36019.pdf

id	iium-36019
recordtype	eprints
spelling	iium-360192014-04-16T10:23:11Z http://irep.iium.edu.my/36019/ Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia Sulaiman, Maliah Mokhtar, Norsyahida HB3711 Business cycles. Economic fluctuations HD28 Management. Industrial Management Our study on environmental management accounting focused on three pertinent issues: the extent companies in Malaysia implement EMA, the association between environmental management accounting (EMA) and environmental reporting (ER) and the perceptions of management towards the development of EMA. Data was grated through a postal questionnaire survey of 154 companies listed on the Main Board of Bursa Malaysia. Of the 19 companies that responded, only 8 reported that they have proper accounting systems to handle environmental issues. Respondents who said they have EMA, tended to disclose environmental information in their annual reports. On respondents' perception regarding the importance of EMA, the results indicate that most respondents agreed that EMA assists companies in generating environmental information. Despite the advantage of EMA in assisting companies to generate environmental information, the respondents felt that EMA development should not be compulsory for all industries. More importantly, they believed that only industries whose activities impact on the environment should implement EMA. Society for Alliance, Fidelity and Advancement 2012 Article PeerReviewed application/pdf en http://irep.iium.edu.my/36019/1/36019.pdf Sulaiman, Maliah and Mokhtar, Norsyahida (2012) Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia. International Journal of Business and Management Science, 5 (2). pp. 85-102. ISSN 1837-8614
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HB3711 Business cycles. Economic fluctuations HD28 Management. Industrial Management
spellingShingle	HB3711 Business cycles. Economic fluctuations HD28 Management. Industrial Management Sulaiman, Maliah Mokhtar, Norsyahida Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia
description	Our study on environmental management accounting focused on three pertinent issues: the extent companies in Malaysia implement EMA, the association between environmental management accounting (EMA) and environmental reporting (ER) and the perceptions of management towards the development of EMA. Data was grated through a postal questionnaire survey of 154 companies listed on the Main Board of Bursa Malaysia. Of the 19 companies that responded, only 8 reported that they have proper accounting systems to handle environmental issues. Respondents who said they have EMA, tended to disclose environmental information in their annual reports. On respondents' perception regarding the importance of EMA, the results indicate that most respondents agreed that EMA assists companies in generating environmental information. Despite the advantage of EMA in assisting companies to generate environmental information, the respondents felt that EMA development should not be compulsory for all industries. More importantly, they believed that only industries whose activities impact on the environment should implement EMA.
format	Article
author	Sulaiman, Maliah Mokhtar, Norsyahida
author_facet	Sulaiman, Maliah Mokhtar, Norsyahida
author_sort	Sulaiman, Maliah
title	Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia
title_short	Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia
title_full	Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia
title_fullStr	Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia
title_full_unstemmed	Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia
title_sort	ensuring sustainability: a preliminary study of environmental management accounting in malaysia
publisher	Society for Alliance, Fidelity and Advancement
publishDate	2012
url	http://irep.iium.edu.my/36019/ http://irep.iium.edu.my/36019/1/36019.pdf
first_indexed	2023-09-18T20:51:34Z
last_indexed	2023-09-18T20:51:34Z
_version_	1777410029181206528

Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia

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