International Journal of Academic Research in Business and Social Sciences

search-icon

Environmental Management Accounting in Malaysian Electrical and Electronic Manufacturing Industry

Open access

Nursyazwani Mohd Fuzi, Sabrinah Adam, Norhalimah Idris, Nurul Fadly Habidin, Ainul Syakira Mahidi @ Mohyedin

Pages 467-472 Received: 12 Apr, 2022 Revised: 16 May, 2022 Published Online: 03 Jun, 2022

http://dx.doi.org/10.46886/IJARBSS/v12-i6/12724
EMA plays an important role in the practice of managing environmental activities in the manufacturing industry. The objective of this paper is to examine the critical success factors of Environmental Management Accounting (EMA) in Malaysian electrical and electronic manufacturing industry. The paper is prepared by reviewing the relevant literatures on EMA. This framework could provide guidance to the Malaysian electrical and electronics manufacturing industry to improve the EMA. The conceptual framework developed in this study can be used as a guideline for implementing the EMA. The population of this study is focused on the manufacturing industries of electrical and electronics. Therefore, the expected output shows that this research can recognise the critical success factor of the EMA is important to the Malaysian electrical and electronics manufacturing industry. This study suggest that practitioners can also recognise that the implementation of EMA is important to the Malaysian electrical and electronics manufacturing industry.
Agustia, D., Sawarjuwono, T., & Dianawati, W. (2019). The mediating effect of environmental management accounting on green innovation - firm value relationship. International Journal of Energy Economics and Policy, 9(2), 299-306.
Bouma, J. J., & Veen, V. D. M. (2002). Wanted: A theory for environmental management accounting. In: M. Bennett, J. J. Bouma, & T. Walters (Eds.), Environmental management accounting: Informational and institutional developments (pp. 279-290). Netherlands: Kluwer Academic.
Chathurangani, H. B. P., & Madhusanka, K. J. S. (2019). Environmental management accounting (EMA) adoption level among listed manufacturing companies in Sri Lanka: Institutional theory perspective. Research in Social Sciences, 2(1), 1-12.
Federation of Malaysian Manufacturers Directory. (2022). FMM directory of Malaysian industries. Retrieved from http://www.fmm.org.my/
Fuzi, N. M., Habidin, N. F., Janudin, S. E., & Ong, S. Y. Y. (2019). Environmental management accounting practices, management system, and performance: SEM approach. International Journal of Quality & Reliability Management, 37(9/10), 1165-1182.
Fuzi, N. M., Habidin, N. F., Janudin, S. E., & Ong, S. Y. Y. (2016). Environmental management accounting practices and environmental performance for Malaysian manufacturing industry. International Journal of Academic Research in Business and Social Sciences, 6(11), 135-141.
Fuzi, N. M., Habidin, N. F., Janudin, S. E., Ong, S. Y. Y., & Bahador, K. M. K. (2019). Environmental management accounting practices and organizational performance: The mediating effect of information system. Measuring Business Excellence, 23(4), 411-425.
Gunawardena, Y., & Dissanayake, K. (2021). Environmental management accounting as a perspective for hotel sustainability a case study from a Sri Lankan Hotel. International Journal of Accounting & Business Finance, 7(1), 54-79.
Jalaludin, D., Sulaiman, M., & Ahmad, N. N. N. (2011). Understanding environmental management accounting (EMA) adoption: A new institutional sociology perspective. Social Responsibility Journal, 7(4), 540-557.
Nga, T. T., & Dao, H. T. A. (2020). Environmental management accounting: The case of the rubber tire manufacturing company in Vietnam. Journal of Tourism, Hospitality and Environment Management, 5(21), 89-108.
Nordin, N. K. Z., Hamid, M. A., & Sapingi, R. (2020). Environmental management accounting practices and environmental performance in Malaysian manufacturing industry. Global Business and Management Research: An International Journal, 12(4), 160-166.
Ong, J., Noordin, R., Kassim, A. W. M., & Jaidi, J. (2018). Factors influencing environmental management accounting practices in Malaysian manufacturing industry: Exploratory findings. ASM Science Journal, 11(3), 98-103.
San, O. T., Heng, T. B., Selley, S., & Magsi, H. (2018). The relationship between contingent factors that influence the environmental management accounting and environmental performance among manufacturing companies in Klang Valley, Malaysia. International Journal of Economics and Management, 12(1), 205-232.
Sari, R. N., Pratadina, A., Anugerah, R., Kamaliah, K., & Sanusi, Z. M. (2021). Effect of environmental management accounting practices on organizational performance: Role of process innovation as a mediating variable. Business Process Management Journal, 27(4), 1296-1314.
Sidin, J. P., & Sham, J. J. (2015). Innovation in realizing quality of production in Malaysia. Asian Social Science, 11(3), 57-67.
Wang, S., Wang, H., & Wang, J. (2019). Exploring the effects of institutional pressures on the implementation of environmental management accounting: Do top management support and perceived benefit work? Business Strategy and the Environment, 28(1), 233-243.
In-Text Citation: (Fuzi et al., 2022)
To Cite this Article: Fuzi, N. M., Adam, S., Idris, N., Habidin, N. F., and Mohyedin, A. S. M@. (2022). Environmental Management Accounting in Malaysian Electrical and Electronic Manufacturing Industry. International Journal of Academic Research in Business and Social Sciences. 12(6), 467– 472.