Environmental Management Accounting in the Malaysian Manufacturing Sector

• Main Authors: Janice Ong, Raman Noordin, Junainah Jaidi
• Format: Article
• Language: English; English
• Published: 2020
• Subjects: H Social Sciences (General)
• Online Access: https://eprints.ums.edu.my/id/eprint/26100/1/Environmental%20Management%20Accounting%20in%20the%20Malaysian%20Manufacturing%20Sector.pdf; https://eprints.ums.edu.my/id/eprint/26100/2/Environmental%20Management%20Accounting%20in%20the%20Malaysian%20Manufacturing%20Sector1.pdf; https://eprints.ums.edu.my/id/eprint/26100/; https://doi.org/10.22452/AJAP.vol13no1.5

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