Environmental management accounting: identifying future potentials / Gagaring Pagalung Amiruddin

Environmental management accounting: identifying future potentials / Gagaring Pagalung Amiruddin

This study evaluates the use of environmental management accounting(EMA) in maintaining business processes among industrial companies. EMA is a management tool related to environment accountability. It is utilized to improve the financial and environmental performances of companies to achieve sustai...

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Main Author: Amiruddin, Gagaring Pagalung
Format: Article
Language:English
Published: Faculty of Accountancy 2016
Subjects:
Periodicals. Societies. Serials
Malaysia
Online Access:http://ir.uitm.edu.my/id/eprint/16068/
http://ir.uitm.edu.my/id/eprint/16068/
http://ir.uitm.edu.my/id/eprint/16068/1/AJ_GAGARING%20PAGALUNG%20AMIRUDDIN%20APMAA%2016.pdf
id uitm-16068
recordtype eprints
spelling uitm-160682020-03-21T00:07:14Z http://ir.uitm.edu.my/id/eprint/16068/ Environmental management accounting: identifying future potentials / Gagaring Pagalung Amiruddin Amiruddin, Gagaring Pagalung Periodicals. Societies. Serials Malaysia This study evaluates the use of environmental management accounting(EMA) in maintaining business processes among industrial companies. EMA is a management tool related to environment accountability. It is utilized to improve the financial and environmental performances of companies to achieve sustainability. This study reviews management accounting literature that has examined industrial environmental pollution. Results show that companies that conduct environmental activities identify the problem associated with the environment as environmental cost. This cost is reported in the environmental cost report, which provides a clear, detailed picture of all environment costs. The environmental cost report assists managers in their decision-making process. Generally, companies do not adhere to environmental accountability. In addition, the environmental cost report of companies cannot separated from their financial statements. Faculty of Accountancy 2016 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/16068/1/AJ_GAGARING%20PAGALUNG%20AMIRUDDIN%20APMAA%2016.pdf Amiruddin, Gagaring Pagalung (2016) Environmental management accounting: identifying future potentials / Gagaring Pagalung Amiruddin. Asia-Pacific Management Accounting Journal (APMAJ), 11 (1). pp. 80-94. ISSN 1675-3194 https://apmaj.uitm.edu.my/
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection Online Access
language English
topic Periodicals. Societies. Serials
Malaysia
spellingShingle Periodicals. Societies. Serials
Malaysia
Amiruddin, Gagaring Pagalung
Environmental management accounting: identifying future potentials / Gagaring Pagalung Amiruddin
description This study evaluates the use of environmental management accounting(EMA) in maintaining business processes among industrial companies. EMA is a management tool related to environment accountability. It is utilized to improve the financial and environmental performances of companies to achieve sustainability. This study reviews management accounting literature that has examined industrial environmental pollution. Results show that companies that conduct environmental activities identify the problem associated with the environment as environmental cost. This cost is reported in the environmental cost report, which provides a clear, detailed picture of all environment costs. The environmental cost report assists managers in their decision-making process. Generally, companies do not adhere to environmental accountability. In addition, the environmental cost report of companies cannot separated from their financial statements.
format Article
author Amiruddin, Gagaring Pagalung
author_facet Amiruddin, Gagaring Pagalung
author_sort Amiruddin, Gagaring Pagalung
title Environmental management accounting: identifying future potentials / Gagaring Pagalung Amiruddin
title_short Environmental management accounting: identifying future potentials / Gagaring Pagalung Amiruddin
title_full Environmental management accounting: identifying future potentials / Gagaring Pagalung Amiruddin
title_fullStr Environmental management accounting: identifying future potentials / Gagaring Pagalung Amiruddin
title_full_unstemmed Environmental management accounting: identifying future potentials / Gagaring Pagalung Amiruddin
title_sort environmental management accounting: identifying future potentials / gagaring pagalung amiruddin
publisher Faculty of Accountancy
publishDate 2016
url http://ir.uitm.edu.my/id/eprint/16068/
http://ir.uitm.edu.my/id/eprint/16068/
http://ir.uitm.edu.my/id/eprint/16068/1/AJ_GAGARING%20PAGALUNG%20AMIRUDDIN%20APMAA%2016.pdf
first_indexed 2023-09-18T22:55:17Z
last_indexed 2023-09-18T22:55:17Z
_version_ 1777417812409581568

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