scholarly journals Does Environmental Management Accounting Matter in Promoting Sustainable Development? A study in Iraq

2021 ◽  
Vol 5 (2) ◽  
pp. 114-126
Author(s):  
Hutman falih Chichan ◽  
Hussein kareem mohammed ◽  
Tariq Tawfeeq Yousif Alabdullah
Keyword(s):  
Environmental Management ◽  
Sustainable Development ◽  
Management Accounting ◽  
Social Dimensions ◽  
Industrial Firms ◽  
Industrial Companies ◽  
The Social ◽  
Environmental Management Accounting ◽  
Statistical Program

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.

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 The role of management accounting systems in sustainable and development strategies

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.

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.

scholarly journals THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON FIRM VALUE

2021 ◽  
Vol 1 (4) ◽  
pp. 309-314
Author(s):  
Bahtiar Effendi
Keyword(s):  
Environmental Management ◽  
Firm Value ◽  
Quantitative Methods ◽  
Management Accounting ◽  
Industrial Companies ◽  
Negative Effect ◽  
Environmental Management Accounting ◽  
Product Output ◽  
Positive Effect ◽  
Material Input

This research study aims to examine the effect of implementing environmental management accounting in increasing firm value in Tangerang Raya. This research uses a population of 2,579 manufacturing industrial companies in Banten province spread across Cilegon City, Serang Regency and City, Pandeglang City, Lebak City and Tangerang Raya. The samples were selected using predetermined criteria with quantitative methods. Based on the multiple linear regression testing that has been carried out, the following results are obtained: there is a significant positive effect between the material input aspect and the environmental complaint mechanism aspect on firm value. Furthermore, the results of non-output aspects of products and aspects of compliance have a significant negative effect on firm value. However, there are three aspects of the proxy for the application of environmental management accounting which consist of transportation aspects, other aspects, and supplier assessment aspects that have a positive and insignificant effect on firm value. Simultaneously, the effect of the application of environmental management accounting proxied through material input, environmental complaint mechanism, non-product output, compliance, transportation, supplier assessment and others have a significant effect on firm value.

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