The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh

Purpose of this study is to examine the extent to which Iraqi industrial companies are aware of the concept of environmental management accounting (EMA), to examine the role of EMA in providing information that might influence decisions related to environmental protection and preservation of natural resources to contribute to the development of sustainable development. A sample of Iraqi industrial firms was surveyed by distributing a questionnaire to a random sample of the research community in the context of Iraqi firms. In addition, it also considers the social dimensions of sustainable development and the economy. The resolution data were analyzed using a statistical program (SPSS). When analyzing the data, the findings of the current study indicate that Iraqi industrial companies have an awareness of environmental management accounting concepts. In addition it provides information that contributes to the promotion of sustainable development. This study recommends the need to implement environmental management accounting (EMA) in Iraqi industrial companies because of its important role in providing information that leads to the reduction of negative environmental impacts resulting from the practice of its activities.

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The role of management accounting systems in sustainable and development strategies

Proceedings of the International Conference on Business Excellence ◽

10.2478/picbe-2019-0028 ◽

2019 ◽

Vol 13 (1) ◽

pp. 313-325

Author(s):

Hassan Nassereddine ◽

Amar Sayed Ahmad

Keyword(s):

Environmental Management ◽

Social Issues ◽

Environmental Control ◽

Management Accounting ◽

Social Performance ◽

Survey Method ◽

Accounting Systems ◽

Environmental Management Accounting ◽

Overall Performance

Abstract The cycle of corporate measures in line with consideration of apprehensions related to supportable progress and communal and environmental accountability broadens the constraint of routine measurement to take into justification social and environmental gauges. The role of management accounting, historically orientated toward the dimension of economic and financial performance, is consequently questioned in its capacity to evolve towards an integration of these standards into the dimension, management and performance reporting fashions. Environmental control Accounting may be understood as an extension of outmoded management accounting (Anthony 1988, Simons 1995) toward environmental control (Boiral 2007, Renaud 2009). Conversely, several pieces of research tend to indicate that, some distance from integration, we’d rather witness phenomena of loose coupling among monetary, environmental and social performance systems. Management accounting could then be refocused on management and reporting of economic and economic overall performance, even as different functions of the enterprise might be in charge of the social and environmental dimensions of overall performance. This can be seen as an instance of Brunsson’s (1989) thesis on organizational hypocrisy. The purpose of this paper is to look at the position of management accounting structures in sustainable and development techniques. Specifically, it is a concern of interrogating closely the speculation of a decoupling that would bring about the focusing of control accounting systems on the sole scope of financial and economic measures and reporting. The study will use a survey method of quantitative research to examine the impacts of the inclusion of environmental and social dimensions to the management accounting basic functions. It will engage workers of entities working in Lebanon. A survey will examine management accountants’ perceptions about the Environmental Management Accounting. The results will show the possibilities of actions of the environmental management accounting and the arbitration between financial priorities, environmental and social issues and will propose different configurations of environmental management accounting.

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Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable

Business Process Management Journal ◽

10.1108/bpmj-06-2020-0264 ◽

2020 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Ria Nelly Sari ◽

Aura Pratadina ◽

Rita Anugerah ◽

Kamaliah Kamaliah ◽

Zuraidah Mohd Sanusi

Keyword(s):

Environmental Management ◽

Organizational Performance ◽

Management Accounting ◽

Environmental Issues ◽

Process Innovation ◽

Mediating Effect ◽

Manufacturing Companies ◽

Content Type ◽

Environmental Management Accounting

PurposeThis study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship between environmental management accounting and organizational performance.Design/methodology/approachThis research uses survey methods designed for management accountants of large manufacturing companies in Indonesia. Data from 123 respondents were analyzed using the WarpPLS.FindingsThe implementation of environmental management accounting exerted a positive effect on organizational performance. It is evident that the implementation of environmental management accounting encourages companies to innovate processes which will improve how well the organization performs.Research limitations/implicationsThese findings still contained several limitations such as data were only collected from one province in Indonesia, and so the findings might not be generalizable to other provinces in Indonesia. Also, the number of variables studied only involved three. The study only focused on certain dimensions of environmental management accounting without considering other dimensions in-depth.Practical implicationsThese findings extend the literature on environmental management accounting and demonstrate, from a practical perspective, environmental management accounting (EMA), which prioritizes the environment, will encourage companies to innovate their processes so that they are more environmentally friendly; EMA recognizes the important role of accountants in managing environmental issues.Originality/valueThis study documents the importance of environmental management accounting to assist companies in getting accurate information on environmental issues and environmental costs.

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The role of environmental management accounting and voluntary self-regulatory initiatives in improving resource efficiency in South African hotels

Business and Economic Horizons ◽

10.15208/beh.2017.03 ◽

2017 ◽

Vol 13 (1) ◽

pp. 30-41

Author(s):

Celani John Nyide

Keyword(s):

Environmental Management ◽

South African ◽

Management Accounting ◽

Resource Efficiency ◽

Environmental Management Accounting

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Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting

Implementing Environmental Management Accounting: Status and Challenges - Eco-Efficiency in Industry and Science ◽

10.1007/1-4020-3373-7_6 ◽

2005 ◽

pp. 105-122 ◽

Cited By ~ 3

Author(s):

Marcus Wagner

Keyword(s):

Environmental Management ◽

Environmental Performance ◽

Management Accounting ◽

Environmental Management Accounting ◽

Corporate Environmental Reports

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Environmental management accounting practices in Australian cotton farming

Accounting Auditing & Accountability Journal ◽

10.1108/aaaj-04-2018-3465 ◽

2019 ◽

Vol 32 (4) ◽

pp. 1175-1202 ◽

Cited By ~ 1

Author(s):

Shamim Tashakor ◽

Ranjith Appuhami ◽

Rahat Munir

Keyword(s):

Environmental Management ◽

Structural Model ◽

Management Accounting ◽

Environmentally Friendly ◽

Content Type ◽

Intention To Adopt ◽

Environmental Management Accounting ◽

Analyse Data ◽

Cotton Farmers

Purpose The purpose of this paper is to examine the association between the belief-based factors (attitude, subjective norm (SN) and perceived behavioural control (PBC)) and environmental management accounting (EMA) practices. Design/methodology/approach Drawing on the theory of planned behaviour (TPB), the study develops a structural model and uses partial least squares (PLS) technique to analyse data collected based on a survey of the Australian cotton farmers. Findings The findings indicate that while attitude and PBC significantly influence farmers’ intention to adopt EMA practices, SN has a significant indirect influence on EMA practices through farmers’ attitude and PBC. Further, the study reveals that while the intention of more environmentally friendly farmers is largely influenced by attitude and SN, the intention of less environmentally friendly farmers is primarily driven by PBC. Practical implications The study provides important insights into the role of attitude, SN and PBC in motivating farmers towards adopting EMA practices. Such insights could also help farmers in designing effective EMA practices. Originality/value This study contributes to very limited EMA literature on TPB by integrating three belief-based factors namely attitude, SN and PBC.

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