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

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

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Abstract

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.

Item Type:	Article (Journal)
Additional Information:	1445/14668
Uncontrolled Keywords:	Environmental management accounting
Subjects:	H Social Sciences > HG Finance
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	PROF MALIAH SULAIMAN
Date Deposited:	21 Jan 2012 20:39
Last Modified:	21 Jun 2013 10:40
URI:	http://irep.iium.edu.my/id/eprint/14668

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