Environmental Management Accounting Practices in Small Medium Manufacturing Firms

Che Zuriana Muhammad Jamil · Rapiah Mohamed · Faidzulaini Muhammad · Amin Ali

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Accounting and Financial Management Accounting and Organizational Management Corporate Social Responsibility Reporting

Abstract

This study investigates factors and barriers which influence the practice of environmental management accounting (hereafter known as EMA). The institutional theory is employed and data is collected via questionnaire. This study focuses on small medium enterprises (hereafter known as SMEs) specifically, Malaysian small medium manufacturing firms. The results indicate that most firms have a budget allocation for environmental activities and practice physical EMA. The study argues that coercion is a dominant factor for practicing EMA and therefore, barriers to EMA development should be resolved by the Malaysian government and other authorities.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields 1991Accounting for the Environment 2000Contemporary Environmental Accounting:Issues, Concepts and Practice 2002Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools 2009Why and how to adopt green management into business organizations?2010Environmental management accounting and innovation: an exploratory analysis

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