Environmental Management Accounting in the Malaysian Manufacturing Sector
DOI:
https://doi.org/10.22452/AJAP.vol13no1.5Keywords:
Environmental Performance, Monetary Environmental Management Accounting, Physical Environmental Management Accounting, ISO 14001 Environmental Management SystemAbstract
Research aim: This research investigates the relationship between EMA (monetary and physical) and environmental performance
Design/ Methodology/ Approach: This is a questionnaire-based survey study whereby the questionnaires are sent to 69 large manufacturing companies in Malaysia that are certified with ISO 14001 Environmental Management System.
Research finding: The study found no relationship between EMA (monetary and physical) and environmental performance.
Theoretical contribution/ Originality: The study highlights that the EMA literature is not yet comprehensive and as such, may result in the lack of a relationship with EMA.
Practitioner/ Policy implication: The results suggest that a formal environmental management accounting by the government may be able to assist to the lack of relationship between EMA and environmental performance.
Limitation/ Implication: The study sampled only large Malaysian manufacturing companies with ISO 14001 Environmental Management System. Additionally, a larger sample size may provide better results.
Type of article: Research paper
Keywords: Environmental Performance, Monetary Environmental Management Accounting, Physical Environmental Management Accounting, ISO 14001 Environmental Management System
JEL Classification: C30
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