Environmental Management Accounting in the Malaysian Manufacturing Sector

Main Article Content

Janice Ong Raman Noordin Junainah Jaidi

Abstract

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

Downloads

Download data is not yet available.

Article Details

How to Cite
ONG, Janice; NOORDIN, Raman; JAIDI, Junainah. Environmental Management Accounting in the Malaysian Manufacturing Sector. Asian Journal of Accounting Perspectives, [S.l.], v. 13, n. 1, p. 85-103, feb. 2020. ISSN 0128-0384. Available at: <https://ajap.um.edu.my/article/view/22456>. Date accessed: 05 july 2020. doi: https://doi.org/10.22452/AJAP.vol13no1.5.
Section
Research Paper