Environmental Management Accounting in the Malaysian Manufacturing Sector

Main Article Content

Janice Ong
Raman Noordin
Junainah Jaidi


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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Research Paper


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