Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia
Our study on environmental management accounting focused on three pertinent issues: the extent companies in Malaysia implement EMA, the association between environmental management accounting (EMA) and environmental reporting (ER) and the perceptions of management towards the development of EMA. Da...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Society for Alliance, Fidelity and Advancement
2012
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/36019/ http://irep.iium.edu.my/36019/1/36019.pdf |
| _version_ | 1848781148291858432 |
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| author | Sulaiman, Maliah Mokhtar, Norsyahida |
| author_facet | Sulaiman, Maliah Mokhtar, Norsyahida |
| author_sort | Sulaiman, Maliah |
| building | IIUM Repository |
| collection | Online Access |
| description | Our study on environmental management accounting focused on three pertinent issues: the extent companies in Malaysia implement EMA, the association between environmental management accounting (EMA) and environmental reporting (ER) and the perceptions of management towards the development of EMA. Data was grated through a postal questionnaire survey of 154 companies listed on the Main Board of Bursa Malaysia. Of the 19 companies that responded, only 8 reported that they have proper accounting systems to handle environmental issues. Respondents who said they have EMA, tended to disclose environmental information in their annual reports. On respondents' perception regarding the importance of EMA, the results indicate that most respondents agreed that EMA assists companies in generating environmental information. Despite the advantage of EMA in assisting companies to generate environmental information, the respondents felt that EMA development should not be compulsory for all industries. More importantly, they believed that only industries whose activities impact on the environment should implement EMA. |
| first_indexed | 2025-11-14T15:44:57Z |
| format | Article |
| id | iium-36019 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T15:44:57Z |
| publishDate | 2012 |
| publisher | Society for Alliance, Fidelity and Advancement |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-360192014-04-16T10:23:11Z http://irep.iium.edu.my/36019/ Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia Sulaiman, Maliah Mokhtar, Norsyahida HB3711 Business cycles. Economic fluctuations HD28 Management. Industrial Management Our study on environmental management accounting focused on three pertinent issues: the extent companies in Malaysia implement EMA, the association between environmental management accounting (EMA) and environmental reporting (ER) and the perceptions of management towards the development of EMA. Data was grated through a postal questionnaire survey of 154 companies listed on the Main Board of Bursa Malaysia. Of the 19 companies that responded, only 8 reported that they have proper accounting systems to handle environmental issues. Respondents who said they have EMA, tended to disclose environmental information in their annual reports. On respondents' perception regarding the importance of EMA, the results indicate that most respondents agreed that EMA assists companies in generating environmental information. Despite the advantage of EMA in assisting companies to generate environmental information, the respondents felt that EMA development should not be compulsory for all industries. More importantly, they believed that only industries whose activities impact on the environment should implement EMA. Society for Alliance, Fidelity and Advancement 2012 Article PeerReviewed application/pdf en http://irep.iium.edu.my/36019/1/36019.pdf Sulaiman, Maliah and Mokhtar, Norsyahida (2012) Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia. International Journal of Business and Management Science, 5 (2). pp. 85-102. ISSN 1837-8614 |
| spellingShingle | HB3711 Business cycles. Economic fluctuations HD28 Management. Industrial Management Sulaiman, Maliah Mokhtar, Norsyahida Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia |
| title | Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia |
| title_full | Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia |
| title_fullStr | Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia |
| title_full_unstemmed | Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia |
| title_short | Ensuring sustainability: a preliminary study of environmental management accounting in Malaysia |
| title_sort | ensuring sustainability: a preliminary study of environmental management accounting in malaysia |
| topic | HB3711 Business cycles. Economic fluctuations HD28 Management. Industrial Management |
| url | http://irep.iium.edu.my/36019/ http://irep.iium.edu.my/36019/1/36019.pdf |