scholarly journals Barriers of implementation of environmental management accounting in business practice

2010 ◽  
Vol 58 (3) ◽  
pp. 145-156
Author(s):  
Petra Mísařová
Keyword(s):  
Environmental Management ◽  
Cluster Analysis ◽  
Information System ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Integrated System ◽  
Environmental Costs ◽  
Financial Flows ◽  
Wide Range ◽  
Environmental Management Accounting

Environmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmental management accounting. And also today for environmental accounting in the CR it is characteristic that in organizations is not normal monitoring of the environmental costs con­si­de­red as part of an integrated system for monitoring and evaluation of material, energy and financial flows. Companies do not use a wide range of options that the environmental management accounting provides. Why do not companies introduce environmental management accounting into its information system and do not use all the opportunities that EMA provides? In practice there are many barriers that prevent full-fledged process of implementation of environmental management accounting in the information system of companies. Many barriers were identified and were therefore subjected to cluster analysis. Clusters filled by identified barriers under the rules of cluster analysis are the result of cluster analysis.

Aspetti evolutivi dell'Environmental Management Accounting: l'Activity-Based Life-Cycle Costing

2012 ◽  
pp. 43-66
Author(s):  
Michele A. Rea ◽  
Lucia Stella
Keyword(s):  
Environmental Management ◽  
Life Cycle ◽  
Management Accounting ◽  
Research Field ◽  
Environmental Costs ◽  
Activity Based Costing ◽  
Life Cycle Perspective ◽  
Environmental Management Accounting ◽  
New Research ◽  
Traditional Activity

Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting's limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the "traditional" Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.

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.

scholarly journals The Perceived Attributes of EMA and Its Relation to the Adoption of the Practice: Malaysian Evidence

2020 ◽  
Vol 8 (6) ◽  
pp. 3186-3189
Keyword(s):  
Environmental Management ◽  
Diffusion Of Innovation ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Relative Advantage ◽  
Traditional Management ◽  
Environmental Management Accounting ◽  
Environmentally Sensitive ◽  
The Cost ◽  
The Impact

Environmental Management Accounting (EMA) is an extension to the traditional management accounting that helps the managers to identify environmental costs and realize the impact of their operation towards the environment. The adoption of this practice is critical in order to address environmental issues. However, as most of the practice of EMA is underutilized and diverse, further promotion is needed if it is to help the business to move towards sustainability. Surprisingly, even those firms which are regarded as being more environmentally-sensitive are not necessarily to use environmental management accounting. This has led to the literature gap pertaining factors that influence firms to apply environmental accounting. Therefore, this research is interested in extending the focus of EMA adoption in environmentally sensitive industries and understands the factors influencing them. Based on Diffusion of Innovation (DOI) perspective, this study attempts to look at how accountants perceived EMA and how this may affect the adoption of the system. By utilising a survey, questionnaires were mailed to the accountants of public listed companies in Malaysia. Six attributes namely the cost, relative advantage, compatibility, complexity, compatibility and trialabilty are tested in this paper to determine the motivations of EMA adoption. The findings of the study are expected to explain the conditions that facilitate the implementation of the practice and help to provide ways to increase the adoption rate among companies.

scholarly journals Environmental Management Accounting and Environmental Performance

2018 ◽  
Vol 1 (2) ◽  
pp. 33-36 ◽  
Author(s):  
Rapiah Mohamed
Keyword(s):  
Environmental Management ◽  
Developing Countries ◽  
Environmental Performance ◽  
Current Practice ◽  
Manufacturing Sector ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Environmental Management Accounting ◽  
The Relationship ◽  
A Company

This paper investigates the relationship between environmental management accounting (EMA) and environmental performance in the Malaysian small-medium (SMEs) sized manufacturing sector. The issue of environmental have affected many businesses regardless of the types and sizes of organisation. Ferreira et.al. (2010) argue that the use of EMA technique is not driven by the size of a company, but by the type of industry it relates to. EMA practices involve the tracking, tracing and treatment of costs, earnings and savings incurred in relation to the company’s environmental-related activities Burrit et. al. (2002),. Environmental accounting is still new in Malaysia and the managers and accountants are lack of knowledge in this matter (Jusoh et al., 2018), therefore it is need more empirical evidence on EMA practices especially in developing countries, such as Malaysia. Thus, this study is important to explain the current practice of EMA in SMEs and its influence on environmental performance.   The results reveal that the physical EMA has the highest mean compared to monetary EMA. The results show that the level of EMA practices are not at an encouraging level. The regression results indicate that both types of EMA practices (monetary and physical) have a positive significant effect on environmental performance.

scholarly journals ENVIRONMENTAL MANAGEMENT ACCOUNTING ON THE AUTOMOBILE INDUSTRY IN VIETNAM

2020 ◽  
Vol 42 (06) ◽  
Author(s):  
TRẦN NGỌC HÙNG
Keyword(s):  
Environmental Management ◽  
Environmental Impacts ◽  
Automobile Industry ◽  
Management Accounting ◽  
Environmental Issues ◽  
Environmental Accounting ◽  
Working Environment ◽  
Environmental Management Accounting ◽  
Normative Factors ◽  
Product Costs

Environmental management accounting (EMA), as part of environmental accounting, may assist managements to assess environmental impacts of organizations’ activities, particularly by providing environmental information for making decision. However, in Vietnam, the implementation of EMA is affected not only by pressure (coercive and/or normative) factors such as Government pollution standards, membership of VAMA etc but also by benefit and barriers when implementing EMA. This study found that in Vietnamese automobile enterprises, the possibility of EMA implementation was driven by some elements such as a motivation to reduce product costs, reactions to environmental issues, compliance to legislation, procedures and processes in the working environment which they are in business.

scholarly journals AKUNTANSI MANAJEMEN LINGKUNGAN, ALAT BANTU UNTUK MENINGKATKAN KINERJA LINGKUNGAN DALAM PEMBANGUNAN BERKELANJUTAN

2017 ◽  
Vol 17 (3) ◽  
pp. 279
Author(s):  
Dian Imanina Burhany ◽  
Nurniah Nurniah
Keyword(s):  
Environmental Management ◽  
Sustainable Development ◽  
Environmental Performance ◽  
Management Accounting ◽  
System Development ◽  
Accounting Information ◽  
Environmental Accounting ◽  
Manufacturing Companies ◽  
Environmental Aspect ◽  
Environmental Management Accounting

Sustainable development contains three aspects those are ecological, social and economic. With increasing of environmental damages, ecological/environmental aspect is being an important concern. In this regard, environmental management accounting can help management to improve company’s environmental performance to support sustainable development. This study aims to determine management’s understanding about importance of environmental performance in sustainable development, identify environmental accounting information is needed by management, determine accountant’s understanding about environmental management accounting, and measure effectiveness of environmental management accounting in improving environmental performance. Analysis method uses descriptive verificative by simple regression analysis. Sample are 28 manufacturing companies in Bandung and Makassar. The study result shows that: (1) Management sufficiently understand about importance of environmental performance in sustainable development, (2) Environmental management accounting information that are the most needed by management are the amount of energy consumed, waste disposed, generated and processed, cost of evaluating and selecting waste processing equipment, system development, and cost of audit, regulation and waste, (3) Management accountant sufficiently understand about environmental management accounting, and (4) Environmental management accounting is effective to improve environmental performance.

scholarly journals MANIFESTASI KINERJA LINGKUNGAN DALAM PERSPEKTIF ILMU AKUNTANSI DI PERUSAHAAN KOTA CILEGON

2020 ◽  
Vol 5 (2) ◽  
pp. 181-194
Author(s):  
Pebrianti Pebrianti ◽  
Tubagus Ismail ◽  
Munawar Muchlish ◽  
Mochamad Fahru Komarudin
Keyword(s):  
Environmental Management ◽  
Data Collection ◽  
Environmental Performance ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Environmental Strategy ◽  
Survey Techniques ◽  
Environmental Management Accounting ◽  
Different Characteristics ◽  
The City

Environmental problems with pollution are generally caused by waste resulting from poorly managed waste disposal systems from the production process. Around 64 of the 470 watersheds are in critical condition. The causes are varied, including industrial waste containing various chemicals. This is because the use of corporate environmental accounting is less proactive to the management of the application of corporate environmental management accounting that is not good. The results of the proper assessment of the company's environmental performance in Banten 2017-2018 there were 9 companies that received a red rating greater than the 2016-2017 assessment year which only 5 companies. This type of research is a comparative causal study. Based on the type of data, this research is a quantitative study, because the data used is in the form of numbers. The method used in data collection in this study is to use survey techniques, namely data collection by questionnaire in 36 companies in the city of Cilegon who follow environmental proper. In this study the data was processed using PLS static tools to have different characteristics from previous studies. Based on the results of the study it can be concluded that Environmental Management Accounting, Environmental Strategy, Physical environmental accounting, Monetary environmental accounting have a positive and significant effect directly on Environmental Performance. And the Environmental Strategy has a positive and significant effect on Environmental Management Accounting directly.

scholarly journals ANALISIS PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) DALAM MENINGKATKAN EKO-EFISIENSI USAHA (Studi Kasus Pada Rumah Sakit Ibnu Sina YW-UMI Kota Makassar)

2020 ◽  
Vol 17 (2) ◽  
pp. 242-253
Author(s):  
Indrawan Azis ◽  
Andi Widiawati ◽  
Annisa Aprilia Nur
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Qualitative Method ◽  
Management Accounting ◽  
Public Awareness ◽  
Environmental Damage ◽  
Environmental Costs ◽  
The Public ◽  
Environmental Management Accounting ◽  
The Impact

Current issues related to the environment to be one of the issues that got the attention of the public. Awareness of the community to participate in protecting the environment is increasing from time to time. It encourages businesses as part of the community itself, to participate in maintaining the environment in ways that minimize the risk of environmental damage as a result of the operational company's. In this case, the needed cost of the so-called environmental costs. Environmental costs necessary to achieve eco-efficiency efforts, one of which is the use of Environmental Management Accounting (EMA), by identifying environmental costs by classifying into the category of environmental quality to evaluate their environmental performance.  This study uses the Ibnu Sina Hospital YW-UMI Makassar City engaged in health services as research objects. In this study the author uses descriptive qualitative method. The results showed that the Ibnu Sina Hospital YW-UMI Makassar City yet to implement Environmental Management Accounting (EMA), manage environmental costs, but this hospital has managed the impact of the environment.

Sign in / Sign up

Export Citation Format

Share Document