The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective
While the pressure of legitimacy was found to greatly influence companies’ environmental reporting (ER) practices, being environmentally responsible however is not necessarily reflected through positive and descriptive environmental information. Unless companies begin to truly commit to upholding en...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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TechMind Research
2014
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| Online Access: | http://irep.iium.edu.my/46189/ http://irep.iium.edu.my/46189/1/187-430-1-PB.pdf |
| _version_ | 1848782923310825472 |
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| author | Mokhtar, Norsyahida Zulkifli, Norhayah Jusoh, Ruzita |
| author_facet | Mokhtar, Norsyahida Zulkifli, Norhayah Jusoh, Ruzita |
| author_sort | Mokhtar, Norsyahida |
| building | IIUM Repository |
| collection | Online Access |
| description | While the pressure of legitimacy was found to greatly influence companies’ environmental reporting (ER) practices, being environmentally responsible however is not necessarily reflected through positive and descriptive environmental information. Unless companies begin to truly commit to upholding environmentally responsible, that is, to be accountable towards their business environmental impacts, the issue of incompleteness and incredibility of ER will remain topical. For companies to effectively measure and report their environmental performance, the implementation of Environmental Management Accounting (EMA) is essential as conventional accounting systems disregard the generation of
environmental information. Using social issue life cycle theory as an interpretive lens, this paper aims to propose a theoretical framework to investigate the relationship between the extent of EMA implementation and ER practices. |
| first_indexed | 2025-11-14T16:13:10Z |
| format | Article |
| id | iium-46189 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T16:13:10Z |
| publishDate | 2014 |
| publisher | TechMind Research |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-461892018-05-24T03:48:10Z http://irep.iium.edu.my/46189/ The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective Mokhtar, Norsyahida Zulkifli, Norhayah Jusoh, Ruzita HB3711 Business cycles. Economic fluctuations While the pressure of legitimacy was found to greatly influence companies’ environmental reporting (ER) practices, being environmentally responsible however is not necessarily reflected through positive and descriptive environmental information. Unless companies begin to truly commit to upholding environmentally responsible, that is, to be accountable towards their business environmental impacts, the issue of incompleteness and incredibility of ER will remain topical. For companies to effectively measure and report their environmental performance, the implementation of Environmental Management Accounting (EMA) is essential as conventional accounting systems disregard the generation of environmental information. Using social issue life cycle theory as an interpretive lens, this paper aims to propose a theoretical framework to investigate the relationship between the extent of EMA implementation and ER practices. TechMind Research 2014-12 Article PeerReviewed application/pdf en http://irep.iium.edu.my/46189/1/187-430-1-PB.pdf Mokhtar, Norsyahida and Zulkifli, Norhayah and Jusoh, Ruzita (2014) The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective. International Journal of Management Excellence, 4 (2). pp. 515-521. ISSN 2292-1648 |
| spellingShingle | HB3711 Business cycles. Economic fluctuations Mokhtar, Norsyahida Zulkifli, Norhayah Jusoh, Ruzita The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective |
| title | The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective |
| title_full | The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective |
| title_fullStr | The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective |
| title_full_unstemmed | The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective |
| title_short | The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective |
| title_sort | implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective |
| topic | HB3711 Business cycles. Economic fluctuations |
| url | http://irep.iium.edu.my/46189/ http://irep.iium.edu.my/46189/1/187-430-1-PB.pdf |