The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective

Mokhtar, Norsyahida and Zulkifli, Norhayah and Jusoh, Ruzita (2014) The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective. International Journal of Management Excellence, 4 (2). pp. 515-521. ISSN 2292-1648

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Abstract

While the pressure of legitimacy was found to greatly influence companies’ environmental reporting (ER) practices, being environmentally responsible however is not necessarily reflected through positive and descriptive environmental information. Unless companies begin to truly commit to upholding environmentally responsible, that is, to be accountable towards their business environmental impacts, the issue of incompleteness and incredibility of ER will remain topical. For companies to effectively measure and report their environmental performance, the implementation of Environmental Management Accounting (EMA) is essential as conventional accounting systems disregard the generation of environmental information. Using social issue life cycle theory as an interpretive lens, this paper aims to propose a theoretical framework to investigate the relationship between the extent of EMA implementation and ER practices.

Item Type:	Article (Journal)
Additional Information:	7276/46189
Subjects:	H Social Sciences > HB Economic Theory > HB3711 Business cycles. Economic fluctuations
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr Norsyahida Mokhtar
Date Deposited:	06 Jan 2016 14:23
Last Modified:	24 May 2018 11:48
URI:	http://irep.iium.edu.my/id/eprint/46189

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