THE USE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING IN CHINA’S MANUFACTURING INDUSTRY

With the increased number of environmental problems in the global scope, the application of environmental management accounting (EMA) in enterprises had attracted constant attention all over the world. Even though EMA has become in the world a new and hot research direction, China’s application of EMA research was relatively small. With the strengthening of environmental protection work in China, the Chinese government and enterprises had tried to accept the use of EMA and gradually caught up with the pace of international environment requirements. Previous studies showed the level of adoption and implementation of EMA was still weak, especially in developing countries. A current paper showed results of a pilot research on manufacturing companies conducted in China. Although some studies questioned the extent of the use of EMA, the findings of the research suggested that the use of EMA had potential for further development in China. However, this study is a pilot study, thus the sample size was considered insufficient but a future study had been suggested to produce more accurate results and findings.