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

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

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Abstract

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.

Item Type: Article (Journal)
Additional Information: 1445/36019
Uncontrolled Keywords: environmental management accounting; social issue life cycle theory; Malaysia; environmentally sensitive industries
Subjects: H Social Sciences > HB Economic Theory > HB3711 Business cycles. Economic fluctuations
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Kulliyyahs/Centres/Divisions/Institutes: Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Yusnizar Fuad
Date Deposited: 18 Mar 2014 14:41
Last Modified: 16 Apr 2014 18:23
URI: http://irep.iium.edu.my/id/eprint/36019

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