Critical success factors of environmental management accounting practices: findings from Malaysian manufacturing industry

2019 ◽  
Vol 23 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Nursyazwani Mohd Fuzi ◽  
Nurul Fadly Habidin ◽  
Sharul Effendy Janudin ◽  
Sharon Yong Yee Ong
Keyword(s):  
Environmental Management ◽  
Critical Success Factors ◽  
Manufacturing Industry ◽  
Success Factors ◽  
Management Accounting ◽  
Manufacturing Companies ◽  
Content Type ◽  
Critical Success ◽  
Environmental Management Accounting ◽  
Practical Implications

Purpose The purpose of this paper is to identify the critical success factors of environmental management accounting practices in Malaysian manufacturing industry. Design/methodology/approach A pilot study was carried out on a sample of 60 manufacturing companies from Malaysian manufacturing industry. A survey instrument including 25 measurement items was designed to identify the level of environmental management accounting practices implementation in the Malaysian manufacturing industry. Descriptive statistical analysis and reliability analysis were used to analyze the data with SPSS software. Findings Findings indicate that environmental safety is one of the critical success factors that play the key role in ensuring the safety awareness at workplace. Companies in the manufacturing industries need to obtain critical success factors of environmental management accounting practices implementation to enhance performance, particularly for Malaysian manufacturing industry. Research limitations/implications The limitation of this study has been the difficult to find the literature on environmental management accounting practices in the Malaysian manufacturing industry. Another limitation is this study only conducted to 60 manufacturing companies from Malaysian manufacturing industry. Practical implications For practical implications, the development of instruments in this study may be valuable tools to evaluate Environmental Management Accounting Practices (EMAP) in Malaysian manufacturing industry. This study also provides important guidelines for Malaysian manufacturing industry to implement EMAP. This research finding would provide new insights for the critical success factors of EMAP to improve performance in Malaysian manufacturing industry. Originality/value This study makes a new contribution to environmental management accounting practices in Malaysian manufacturing industry. This study also provides important information for decision makers involved in environmental management accounting practices implementation and also provides useful reference for future researchers in this research area.

Environmental management accounting practices, management system, and performance

2019 ◽  
Vol 37 (9/10) ◽  
pp. 1165-1182
Author(s):  
Nursyazwani Mohd Fuzi ◽  
Nurul Fadly Habidin ◽  
Sharul Effendy Janudin ◽  
Sharon Yong Yee Ong
Keyword(s):  
Environmental Management ◽  
Organizational Performance ◽  
Management System ◽  
Manufacturing Industry ◽  
Management Accounting ◽  
Equation Modeling ◽  
Manufacturing Companies ◽  
Content Type ◽  
Environmental Management Accounting ◽  
The Relationship

Purpose The purpose of this paper is to examine the relationship between environmental management accounting practices (EMAP), environmental management system (EMS) and organizational performance (OPM) for Malaysian manufacturing industry by using structural equation modeling (SEM) approach. Design/methodology/approach The population of the Malaysian manufacturing industry comprised 2,600 manufacturing companies. The unit of analysis is the organization that participated in the survey comprised of automotive/machinery, plastics/rubber/metal, food/tobacco, electrical/electronics and chemical/woods. Out of the 2,600 questionnaires sent to the respondents, 395 were received from manufacturing companies. The collected data are analyzed with the IBM SPSS Statistics and SEM technique. Findings Findings found that EMS implementation as a partial mediator to improve EMAP and OPM for Malaysian manufacturing industry. Further, the implementation of EMS was found to mediate the relationship between EMAP and OPM. Research limitations/implications The understanding of the importance of studying the relationship between EMAP, EMS and OPM has been emphasized in the present study. In fact, the findings of this study along with its limitations have paved the way for future research in EMAP, EMS and OPM areas. Practical implications This research provides important guidelines for manufacturers and related companies to implement EMAP and EMS in order to improve OPM. Hence, the Malaysian manufacturing industry may need to consider the measurement of EMAP, EMS and OPM as beneficial to their manufacturing companies. Originality/value The research contributes to the environmental management accounting by empirically linking the relationship between EMAP, EMS and OPM for Malaysian manufacturing industry.

Critical success factors of Lean Six Sigma deployment: a current review

2015 ◽  
Vol 6 (4) ◽  
pp. 339-348 ◽  
Author(s):  
Fairul Anwar Abu Bakar ◽  
Khairanum Subari ◽  
Mohd Amran Mohd Daril
Keyword(s):  
Six Sigma ◽  
Critical Success Factors ◽  
Success Factors ◽  
Lean Six Sigma ◽  
Success Story ◽  
Content Type ◽  
Critical Success ◽  
Improvement Methodologies ◽  
Practical Implications ◽  
A Current

Purpose – The purpose of this paper is to review and gather the latest critical success factors (CSF) of Lean Six Sigma (LSS) deployment and implementation into a comprehensive list of factors. Design/methodology/approach – The approach taken by authors in this study was to analyze the latest literature review starting 2010 onwards and focus on CSFs of LSS (not dedicated as Lean or Six Sigma) by excluding other improvement methodologies or initiatives, e.g. Lean, Six Sigma, TQM, TRIZ etc. Findings – Five significant CSFs were identified (initially 97 CSFs listed from 13 papers) out of nine groups/headers listed in clustering analysis using Affinity Diagram tool and new headers mapping. Practical implications – Most of the organisations were aware of the success story on LSS, but did not scrutinize or consider its CSFs. By knowing the outcome of this paper, it can help open eyes regarding readiness before implementing LSS. Originality/value – At the end of this paper, the authors tried to cluster the CSFs similarities that could intentionally provide the guidelines and references to industries/companies for successful deployment and implementation of LSS in future endeavours.

Environmental management accounting practices and organizational performance: the mediating effect of information system

2019 ◽  
Vol 23 (4) ◽  
pp. 411-425
Author(s):  
Nursyazwani Mohd Fuzi ◽  
Nurul Fadly Habidin ◽  
Sharul Effendy Janudin ◽  
Sharon Yong Yee Ong ◽  
Ku Maisurah Ku Bahador
Keyword(s):  
Environmental Management ◽  
Information System ◽  
Organizational Performance ◽  
Manufacturing Industry ◽  
Management Accounting ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Content Type ◽  
Environmental Management Accounting ◽  
The Relationship

Purpose The purpose of this paper is to examine the mediating effect of information system (IS) on the relationship between environmental management accounting practices (EMAP) and organizational performance (OPM) for Malaysian manufacturing industry. Design/methodology/approach This study is based on survey data collected from 395 manufacturing companies in Malaysia. Validity and reliability analyses were performed using IBM SPSS and structural equation modeling was used to test the research hypotheses. Findings The results indicated that EMAP positively and significantly to IS and OPM. This study also found that IS partially mediates the relationship between EMAP and OPM. This study also found that IS partially mediates the relationship between EMAP and OPM. Research limitations/implications This study has a number of limitations that need to be addressed in future research. First, the population and sample of survey respondents are only targeted in the Malaysian manufacturing industry. Second, this research only uses the survey technique and is conducted in the Malaysian manufacturing industry. Third, the limitation of this study would concern the difficulty to find EMAP and IS relationship literatures in the Malaysian manufacturing industry. However, the researchers consider that there is greater scope for investigation on the EMAP, IS and OPM relationships for Malaysian manufacturing industry. Originality/value This study contributes to the existing body of knowledge by examining the mediating effect of IS on the relationship between EMAP and OPM for Malaysian manufacturing industry. Thus, it is expected that the results of this study have given valuable insight of the relationship between EMAP, IS on OPM for Malaysian manufacturing industry.

Healthcare leaders’ views on successful quality improvement initiatives and context

2017 ◽  
Vol 31 (1) ◽  
pp. 54-63 ◽  
Author(s):  
Stuart Barson ◽  
Fiona Doolan-Noble ◽  
Jonathon Gray ◽  
Robin Gauld
Keyword(s):  
Quality Improvement ◽  
Critical Success Factors ◽  
Success Factors ◽  
Contextual Factors ◽  
Structured Interviews ◽  
Content Type ◽  
Critical Success ◽  
Source Of Information ◽  
Practical Implications ◽  
Healthcare Leaders

Purpose The purpose of this paper is to investigate the contextual factors contributing to the sustainability of healthcare quality improvement (QI) initiatives. Design/methodology/approach Themes from semi-structured interviews with international healthcare leaders are compared with Kaplan and Provost et al.’s (2012) model for understanding success in quality (MUSIQ). Critical success factors within these themes are shown in detail. Findings The interviews provide a rich source of information on critical success factors. The themes largely correspond with MUSIQ, reinforcing its robustness. An important factor emerging from the interviews was the importance of engagement with patients and families in QI, and this needs consideration in seeking to understand context in QI. Research limitations/implications Interview participants represent a limited set of western countries and health systems. Their experiences may not hold true in other settings. Practical implications The detail on critical success factors provides QI practitioners with guidance on designing and implementing sustainable initiatives. Originality/value Including consideration of contextual factors for engagement with patients and families in frameworks for context in QI appears to be an original idea that will add value to such frameworks. Researchers in patient engagement are starting to address contextual factors and connections should be made with this work.

Halal supply chain critical success factors: a literature review

2015 ◽  
Vol 6 (1) ◽  
pp. 44-71 ◽  
Author(s):  
Mohamed Syazwan Ab Talib ◽  
Abu Bakar Abdul Hamid ◽  
Mohd Hafiz Zulfakar
Keyword(s):  
Supply Chain ◽  
Literature Review ◽  
Design Methodology ◽  
Critical Success Factors ◽  
Success Factors ◽  
Government Support ◽  
Future Research ◽  
Content Type ◽  
Critical Success ◽  
Practical Implications

Purpose – The aim of this study is to discover the critical success factors (CSFs) for the Halal supply chain management because this area is gaining recognition. Plus, the aim is to use the CSFs for future research. Design/methodology/approach – The study is based on the application of CSFs on the Halal supply chain. A comprehensive literature review is undertaken to discover the CSFs of conventional supply chain and to apply it to the Halal supply chain. Findings – Government support, transportation planning, information technology, human resource management, collaborative relationship, Halal certification and Halal traceability are the CSFs for the Halal supply chain. Research limitations/implications – This study only discusses the CSFs related to the Halal supply chain and ignoring other forms of Halal businesses. This study only concerns on English literatures and omit other languages. The study lacks empirical evidence and future research should be done to test the CSFs relevancy. Practical implications – This study addresses stakeholders of the Halal supply chain CSFs, which have not been fully understand and appreciated. Originality/value – CSFs concept has never been attempted on the Halal supply chain. Therefore, this study appraises the concept of CSFs and adds value to the knowledge on the Halal supply chain.

Critical success factors for the receptiveness of Islamic home financing in Malaysia

2020 ◽  
Vol 15 (5) ◽  
pp. 849-873
Author(s):  
Hanudin Amin
Keyword(s):  
Critical Success Factors ◽  
Success Factors ◽  
Specific Area ◽  
Product Type ◽  
Value Proposition ◽  
Content Type ◽  
Critical Success ◽  
Proposed Model ◽  
Debt Collection ◽  
Practical Implications

PurposeThe purpose of this study is to examine the critical success factors (CSFs) for the receptiveness of Islamic home financing in Malaysia.Design/methodology/approachA framework of the CSFs for the receptiveness of Islamic home financing is developed. The framework evaluates the effects of product type, competitive value proposition, Islamic debt collection policy, Islamic bankers' knowledge and maqasid al-Shariah compliance on the receptiveness. Data from 744 usable questionnaires are analysed to confirm the applicability of the framework in Islamic home financing context.FindingsThe results suggest that product type, competitive value proposition, Islamic debt collection policy, Islamic bankers' knowledge and maqasid al-Shariah compliance are significantly related to the receptiveness of Islamic home financing.Research limitations/implicationsTwo limitations are available for future studies. Firstly, the respondents of this study are limited to Malaysians, signifying further testing of the proposed model across different geographies is required to determine the generalisability of the model. Secondly, the contributions of the proposed framework are confined to a specific area of Islamic banking products. Thus, extending the framework to other banking products or conducting a comparative study between Islamic home financing and its conventional peer can improve its generalisability.Practical implicationsThe results obtained offer a fresh direction on how to market Islamic home financing products successfully, where the new CSFs are brought into play.Originality/valueThis study examines the new proposed CSFs for the receptiveness of Islamic home financing in Malaysia.

Assessing the adoption of critical success factors for lean six sigma implementation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carlos Gastelum-Acosta ◽  
Jorge Limon-Romero ◽  
Diego Tlapa ◽  
Yolanda Baez-Lopez ◽  
Guilherme Tortorella ◽  
...  
Keyword(s):  
Six Sigma ◽  
Critical Success Factors ◽  
Success Factors ◽  
The United States ◽  
Lean Six Sigma ◽  
Extensive Literature ◽  
Manufacturing Companies ◽  
Cross Sectional ◽  
Content Type ◽  
Critical Success

PurposeThe objective of the study is to design and validate an instrument that allows organizations to assess their status regarding the adoption of the critical success factors (CSFs) that enable lean six sigma (LSS) implementation in order to achieve the expected benefits.Design/methodology/approachAn extensive literature review was conducted to define the LSS CSFs that have to be considered for the development of the questionnaire that would later be applied across all manufacturing companies on the Northern Mexican border. Once the database was built, a statistical verification of the assumptions required for factor analysis took place. Finally, the due construct validation was carried out to verify whether the proposed instrument measured reliably what it is intended to.FindingsA questionnaire measuring nine CSFs, as well as the benefits associated with the implementation of LSS, was designed and validated through 61 items.Research limitations/implicationsThe main limitations of this study are that the research is cross-sectional and that the study was carried out taking as a reference only exporting manufacturing companies located in the border area between Mexico and the United States.Practical implicationsThe validated instrument is expected to serve as a useful tool for companies interested in the implementation of LSS.Originality/valueThis study introduces a validated tool for the analysis of LSS CSFs while providing evidence of construct validity and the solid structure of the factors.

The potential for environmental management accounting development in China

2015 ◽  
Vol 11 (3) ◽  
pp. 406-428 ◽  
Author(s):  
Wei Qian ◽  
Roger Burritt ◽  
Jin Chen
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Data Gathering ◽  
Central China ◽  
Manufacturing Companies ◽  
Content Type ◽  
Perceived Need ◽  
Region Data ◽  
Environmental Management Accounting ◽  
China Region

Purpose – This paper aims to explore the extent to which Chinese businesses are ready for Environmental Management Accounting (EMA) development as a means to help address ongoing tensions between economic growth and environmental degradation. Design/methodology/approach – Case studies were conducted in three large manufacturing companies in the Central China region. Data gathering included 34 interviews with managers at different levels and departments in these companies. Findings – Through the institutional lens of EMA development, it was found that coercive and cognitive institutions have helped build the potential for EMA development. Coercive institutions encouraging corporate EMA development are manifested through increasing regulatory pressure for environmental management and reporting and increasing pressure for compliance under certified environmental management systems. Cognitive pressures are mainly from the perceived need for cognition by international supply chain alliances. Results also revealed that normative institutions serve to reduce the positive impacts of coercive and cognitive institutions on EMA development. Research limitations/implications – Findings imply that managers in heavy manufacturing companies are generally willing to change and prepare for EMA development under perceived high regulatory, economic, environmental and international pressures. However, the readiness of managers to embrace EMA depends on how soon concerns about regulatory inconsistency at local levels and low environmental awareness among employees can be resolved. Originality/value – This is the first study of EMA in the largest developing country. It enhances the understanding of environmental activities in business and identifies issues associated with the development of EMA in Chinese industries.

The critical success factors affecting the adoption of inter-organization systems by SMEs

2014 ◽  
Vol 29 (5) ◽  
pp. 400-416 ◽  
Author(s):  
Hsin-Pin Fu ◽  
Tien-Hsiang Chang ◽  
Cheng-Yuan Ku ◽  
Tsung-Sheng Chang ◽  
Cheng-Hsin Huang
Keyword(s):  
Critical Success Factors ◽  
Success Factors ◽  
Ease Of Use ◽  
Customer Relationships ◽  
Analytic Hierarchy ◽  
Content Type ◽  
Factors Affecting ◽  
Organizational Infrastructure ◽  
Critical Success ◽  
Practical Implications

Purpose – The purposes of this study were to formulate a hierarchical table of factors that influence adoption of an inter-organization system (IOS) by enterprises and to apply multi-criteria decision-making (MCDM) tools to find the weights of these factors and to objectively identify the critical success factors (CSFs) for the adoption of IOSs by small- and medium-sized enterprises (SMEs). Design/methodology/approach – This study first used a literature review to collect the factors that affect an enterprise’s adoption of an IOS and then constructed a three-level hierarchical table of these factors, based on a technology – organization – environment framework. Fuzzy analytic hierarchy processing was used, based on the returned questionnaires, to determine the weights of the factors. The concept of VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) acceptable advantage was used to objectively identify the CSFs of SMEs that have adopted an IOS. Findings – This study identifies six CSFs of SMEs that have adopted an IOS: industry knowledge and experience, the degree of application of information technology within the industry, system safety, the organizational infrastructure, customer relationships and ease of use. In addition, four findings are proposed. Practical implications – The work has studied, in depth, the factors that influence the adoption of an IOS by SMEs and identified four practice implications that provide a useful guideline for SMEs when they plan to adopt an IOS. Originality/value – The identification of CSFs is also an MCDM problem. However, very few previous articles have used MCDM tools to identify the CSFs. This study adopted MCDM tools to objectively identify these CSFs and determine their appropriate weights. The results can help the managers of SMEs allocate their resources, according to the weighting of these CSFs, when they are making plans to adopt an IOS.

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

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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