Muhammad Jamil, Che Zuriana and Mohamed, Rapiah and Muhammad, Faidzulaini and Ali, Amin (2015) Environmental management accounting practices in small medium manufacturing firms. Procedia - Social and Behavioral Sciences, 172. pp. 619-626. ISSN 1877-0428

Preview

PDF Available under License Attribution 4.0 International (CC BY 4.0). Download (329kB) | Preview

Abstract

This study investigates factors and barriers which influence the practice of environmental management accounting (hereafter known as EMA).The institutional theory is employed and data is collected via questionnaire.This study focuses on small medium enterprises (hereafter known as SMEs) specifically, Malaysian small medium manufacturing firms.The results indicate that most firms have a budget allocation for environmental activities and practice physical EMA.The study argues that coercion is a dominant factor for practicing EMA and therefore, barriers to EMA development should be resolved by the Malaysian government and other authorities.

Item Type:	Article
Uncontrolled Keywords:	Environmental Management Accounting; SME; institutional theory; accounting practices; manufacturing firms.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting T Technology > TS Manufactures
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Dr. Che Zuriana Muhammad Jamil
Date Deposited:	12 May 2015 07:49
Last Modified:	17 Apr 2016 01:14
URI:	https://repo.uum.edu.my/id/eprint/13977

Actions (login required)

View Item