Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs)

Mokhtar, Norsyahida and Jusoh, Ruzita and Zulkifli, Norhayah (2016) Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs). Journal of Cleaner Production, 136. pp. 111-122. ISSN 0959-6526 E-ISSN 1879-1786

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Abstract

Adopting the contingency theory framework, this study investigated the extent to which Malaysian public listed companies (PLCs) implement environmental management accounting (EMA) and whether the implementation varies across corporate characteristics. Five corporate characteristics, namely, environmental sensitivity of industry, company size, ownership status, Environmental Management System (EMS) adoption and the proportion of non-executive directors (NEDs), were examined. The results,derived from postal questionnaires, indicate that the extent of EMA implementation was moderate and that more emphasis was placed on environmental cost effectiveness activities. The results also imply that complying with environmental regulations is more important than incorporating EMA information into performance measurement, control and reporting. Except for ownership status, the extent of EMA implementation, however, did not vary among corporate characteristics, and thus, provides limited support to contingency theory in explaining the extent of EMA implementation among Malaysian PLCs.

Item Type:	Article (Journal)
Additional Information:	7276/50588
Uncontrolled Keywords:	Environmental management accounting, contingency theory, management accounting, environmentally sensitive industries, government-linked companies
Subjects:	H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr Norsyahida Mokhtar
Date Deposited:	14 Jul 2016 15:50
Last Modified:	26 Jun 2019 15:51
URI:	http://irep.iium.edu.my/id/eprint/50588

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