scholarly journals The Implementation of Environmental Management Accounting and Environmental Reporting Practices: A Social Issue Life Cycle Perspective

2015 ◽  
Vol 4 (2) ◽  
pp. 515 ◽  
Author(s):  
Norsyahida Mokhtar ◽  
Norhayah Zulkifli ◽  
Ruzita Jusoh
Keyword(s):  
Environmental Management ◽  
Social Issue ◽  
Life Cycle ◽  
Management Accounting ◽  
Environmental Reporting ◽  
Reporting Practices ◽  
Life Cycle Perspective ◽  
Environmental Management Accounting

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.

Institutional pressures influencing environmental management accounting adoption by Malaysian local governments

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Che Ku Hisam Che Ku Kassim ◽  
Noor Liza Adnan ◽  
Roziani Ali
Keyword(s):  
Environmental Management ◽  
State Government ◽  
Local Governments ◽  
Management Accounting ◽  
The State ◽  
Institutional Pressures ◽  
Content Type ◽  
The Public ◽  
Reporting Practices ◽  
Environmental Management Accounting

Purpose Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Design/methodology/approach Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. Findings The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. Research limitations/implications The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Originality/value Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.

scholarly journals A longitudinal Examination of Environmental Reporting Practices in Malaysia

2009 ◽  
Vol 11 (1) ◽  
pp. 37 ◽  
Author(s):  
Bakhtiar Alrazi ◽  
Maliah Sulaiman ◽  
Nik Nazli Nik Ahmad
Keyword(s):  
Social Issue ◽  
Life Cycle ◽  
Ad Hoc ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Reporting Practices ◽  
Life Cycle Theory ◽  
Increasing Trend ◽  
Longitudinal Examination

A content analysis of the annual reports of 96 Malaysian companies in 1999, 2003 and 2006 finds that the number of companies reporting on the environment increased from 47 percent in 1999 to 60 percent in 2003, and further increased to 67 percent in 2006. However, the extent of environmental reporting as measured by the number of environmental sentences and disclosure scores (using a self-constructed disclosure index) indicates a low quality of disclosure. Overall, the disclosure is ad-hoc and predisposed towards building a “good corporate citizen” image. The increasing trend, however, is consistent with the prediction of social issue life cycle theory.

scholarly journals Evaluation studies of EMA implementation’s barriers in business practice

2010 ◽  
Vol 58 (6) ◽  
pp. 319-328 ◽  
Author(s):  
Petra Mísařová
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Evaluation Studies ◽  
Implementation Process ◽  
Primary Data ◽  
Environmental Reporting ◽  
Iso 14000 ◽  
Environmental Management Accounting ◽  
Decision Making Processes ◽  
Financial Impacts

Environmental Management Accounting (EMA) is a system, which collects, records, evaluates and disseminates information about environmentally induced financial impacts and environmental impacts of the system itself. EMA is an important source of information for decision-making processes such as management of an organization, for EMS or environmental reporting. Identified barriers were included in the study which was conducted in three phases – in organizations espousing to Responsible Care, in selected companies with ISO 14000 and in companies with environmental management systems, validated by European EMAS. In early 2010 research was completed in the field of environmental management accounting and barriers defending the implemention of EMA to organization’s information system and the subsequent use of EMA. Primary data obtained from this study were subjected to cluster analysis and the results are presented in this scientific thesis. In practise there are many obstacles to full-fledged EMA implementation process into practice organization and its functioning. Findings of the study give answers to the question: „What barriers act as obstacles to the implementation of EMA into the practise of the organization and its functioning?“

PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING PADA KANTOR DINAS PEMERINTAHAAN WILAYAH JAWA TIMUR

2018 ◽  
Vol 5 (2) ◽  
pp. 117
Author(s):  
Dianne Frisko ◽  
Desi Arisandi
Keyword(s):  
Environmental Management ◽  
Public Service ◽  
Environmental Sustainability ◽  
Cost Efficiency ◽  
Management Accounting ◽  
Environmental Damage ◽  
Environmental Management Accounting ◽  
Cost Inefficiency ◽  
Government Institution ◽  
Main Material

Induztrialization edge and economic growth bring some consequences to the society, such as pollution or environmental damage. The responsibility is not only lies in business sector but also contributed by society and public sector-government institution as their daily operational produce some waste material. One ofmaterial use in such organization daily activities is paper. Unproper use of paper will impact on cost inefficiency, as well as environmental damage due to the main material of producing paper taken from forest.Government as public service organization mostly deals with paper in their daily administrative business. While the othersites it also encouraged to put priority on budget efficiency included in paper consumption. This study aims to describe in what extend government efficiency initiative align in it environmental concerned. Specifically this study will explore the use of paper as one of most daily resource in government office using environmental management accounting (EMA)framework. The results convey that notion on some regulation pertaining with budget efficiency in Indonesia has similarity with the spirit and the benefit provided in term of EMA application. By implementing EMA properly, government may get information on cost efficiency along with environmental sustainability.

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