A U T H O R S
Junainah Jaidi, Lim Thien Sang
A F F I L I A T I O N S
Universiti Malaysia Sabah
Environmental
Management Accounting:
Evidence From Malaysia
¨
METHODOLOGY
Population: Sample Size
OBJECTIVE
to investigate the impact of Environmental
Management Accounting towards environmental
performance.
R E L A T E D L I T E R A T U R E
¨“Social accounting and accountability, social responsibility reporting, and
sustainability reporting are all terms that refer to the measurement and reporting of an organization’s social, environmental, and economic impacts” (Epstein,
2004).
¨previous researchers use different definition in their studies
¨emphasise on the similar key themes such as a link between financial and
environmental performance, quantitative measurement in monetary value and physical units, accounting for internal and external costs, wider stakeholder
considerations and a need for an environmental accounting information system.
¨
INTRODUCTION
Managers, today, are not only expected to reduce lead times, improve quality, reduce costs and enhance flexibility, they are also expected to become more environmentally responsible (Montabon et al, 2000).
¨Managers require timely information about various aspects of their operation beyond those reflected in the organization’s financial
performance.
¨Central to information managers’ needs are well-designed environmental management accounting (EMA) systems.
ANALYSIS
RESULTS /FINDINGS
Most of the hotel managers perceived that implementing EMA in the organization lead to a better environmental performance.
CONCLUSION
In line with the previous research (Chan et al., 2012; Lόpez- Rodríguez, 2009; Klassen & McLaughlin, 1996)
Effect Size →not only has a significance relationship but it also important on environmental performance. Means EMA plays an important role in improving the environmental
performance.
This strengthen the opinion practices that practicing of EMA and EMS has given benefit to the organization (Molina-
Azorin et. al, 2009; Sirisom and Sonthiprasat, 2011; Pereira- moliner et al., 2012).
It also avoid the doubtful on the benefit that can be gained by the organization by implementing the EMA (for example Goh and Wahid 2010).
487; 3 to 5 star hotels
Malaysia
MHA Directory
77; GPower Analysis desired power levels, effect sizes and
significance level
Received: Analysed:131 122
