scholarly journals Environmental Management Accounting, Quality Decision Influence on Environmental Performance in Indonesia

2018 ◽  
Author(s):  
Lukluk Fuadah ◽  
Rochmawati Daud ◽  
. Burhanuddin
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Management Accounting ◽  
Accounting Quality ◽  
Environmental Management Accounting ◽  
Quality Decision

scholarly journals The Efffect of Environmental Management Accounting, Environmental Strategy on Environmental Performance and Financial Performance Moderated By Managerial Commitment

2021 ◽  
Vol 2 (1) ◽  
pp. 112-119
Author(s):  
Eko Cahyo Mayndarto ◽  
Yvonne Agustine
Keyword(s):  
Environmental Management ◽  
Performance Management ◽  
Significant Influence ◽  
Economic Performance ◽  
Environmental Performance ◽  
Management Accounting ◽  
Environmental Strategy ◽  
Management Commitment ◽  
Environmental Management Accounting ◽  
The Impact

Environmental management (EMA) has been considered as a successful idea to reduce ecological burdens in the form of energy dependence and carbon footprint. In addition to the company's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation. The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. Results There is a significant influence of environmental management accounting to encourage environmental performance, there is a significant effect of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, commitment to moderate management The significant influence of Environmental Management Accounting to encourage Environmental Performance, Management Commitment Cannot Moderate the Effect of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the significant influence of Environmental Strategy to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Economic Performance .  

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.

Sign in / Sign up

Export Citation Format

Share Document