{"title":"马来西亚制造业的环境管理会计","authors":"J. Ong, R. Noordin, Junainah Jaidi","doi":"10.22452/ajap.vol13no1.5","DOIUrl":null,"url":null,"abstract":"Research aim: This research investigates the relationship between EMA (monetary and physical) and environmental performance \nDesign/ 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. \nResearch finding: The study found no relationship between EMA (monetary and physical) and environmental performance. \nTheoretical 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. \nPractitioner/ 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. \nLimitation/ Implication: The study sampled only large Malaysian manufacturing companies with ISO 14001 Environmental Management System. Additionally, a larger sample size may provide better results. \nType of article: Research paper \nKeywords: Environmental Performance, Monetary Environmental Management Accounting, Physical Environmental Management Accounting, ISO 14001 Environmental Management System \nJEL Classification: C30","PeriodicalId":33532,"journal":{"name":"Asian Journal of Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"Environmental Management Accounting in the Malaysian Manufacturing Sector\",\"authors\":\"J. Ong, R. Noordin, Junainah Jaidi\",\"doi\":\"10.22452/ajap.vol13no1.5\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Research aim: This research investigates the relationship between EMA (monetary and physical) and environmental performance \\nDesign/ 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. \\nResearch finding: The study found no relationship between EMA (monetary and physical) and environmental performance. \\nTheoretical 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. \\nPractitioner/ 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. \\nLimitation/ Implication: The study sampled only large Malaysian manufacturing companies with ISO 14001 Environmental Management System. Additionally, a larger sample size may provide better results. \\nType of article: Research paper \\nKeywords: Environmental Performance, Monetary Environmental Management Accounting, Physical Environmental Management Accounting, ISO 14001 Environmental Management System \\nJEL Classification: C30\",\"PeriodicalId\":33532,\"journal\":{\"name\":\"Asian Journal of Accounting Perspectives\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-02-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Asian Journal of Accounting Perspectives\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.22452/ajap.vol13no1.5\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Asian Journal of Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.22452/ajap.vol13no1.5","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Environmental Management Accounting in the Malaysian Manufacturing Sector
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