Madi, Nero and Joseph, Corina and Rahmat, Mariam (2017) Impediments of environment management system (EMS) implementation in Malaysian local authorities – a preliminary finding. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak.

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Abstract

The implementation of environmental management system (EMS) by public sector agencies is in line with the Malaysian Government Transformation Programme (GTP) and the New Public Management doctrine. Local authority is chosen as a sample because of its important role in advancing towards sustainable development.This study aims to examine impediments to the ISO 14001 implementation by Malaysian local authorities using the institutional theory as the underlying framework. The survey instrument was developed and distributed via mail to all 146 local authorities in Malaysia.Finding revealed that the impediments to the EMS implementation were explained by lack of coercive, normative and mimetic isomorphism under the institutional theory.It is expected that the survey findings would fill in the gaps in the literature in better understanding the lack of implementation of IS00 14001 particularly in the emerging economy.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in SHS Web of Conferences 34 Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	23 Feb 2017 01:35
Last Modified:	23 Feb 2017 01:35
URI:	https://repo.uum.edu.my/id/eprint/21007

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