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Environmental Management Accounting Practices and Environmental Performance for Malaysian Manufacturing Industry

Author

Listed:
  • Nursyazwani Mohd Fuzi
  • Nurul Fadly Habidin
  • Sharul Effendy Janudin
  • Sharon Yong Yee Ong

Abstract

The aim of this study is to review the relationship between environmental management accounting practices and environmental performance for Malaysian manufacturing industry. This paper is to explore the environmental management accounting practices (environmental cost, environmental safety, continuous improvement, management commitment, and customer focus) and environmental performance (financial performance and operational performance). This study proposed relationship model between environmental management accounting practices and environmental performance for Malaysian manufacturing industry. Based on the proposed conceptual model and reviewed, research hypothesis are being developed.

Suggested Citation

  • Nursyazwani Mohd Fuzi & Nurul Fadly Habidin & Sharul Effendy Janudin & Sharon Yong Yee Ong, 2016. "Environmental Management Accounting Practices and Environmental Performance for Malaysian Manufacturing Industry," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 135-141, November.
    • Handle: RePEc:hur:ijarbs:v:6:y:2016:i:11:p:135-141
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    References listed on IDEAS

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    1. Nancy Bocken & David Morgan & Steve Evans, 2013. "Understanding environmental performance variation in manufacturing companies," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 62(8), pages 856-870, October.
    2. Kaushik Sridhar, 2011. "The emissions trading scheme: an analysis on its economic instruments and methods to reduce greenhouse gas emissions," International Journal of Business Excellence, Inderscience Enterprises Ltd, vol. 4(1), pages 1-14.
    3. Nursyazwani Mohd Fuzi & Nurul Fadly Habidin & Siti Norhafizan Hibadullah & Farah Izzaida Mohd Zamri & Auni Fatin Nadia Chiek Desa, 2015. "Critical success factors of corporate social responsibility practices for the Malaysian automotive industry," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 7(2), pages 142-156.
    4. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 920-948, September.
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    Cited by:

    1. Abeer M. Abdelhalim & Nahla Ibrahim & Mohammed Alomair, 2023. "The Moderating Role of Digital Environmental Management Accounting in the Relationship between Eco-Efficiency and Corporate Sustainability," Sustainability, MDPI, vol. 15(9), pages 1-16, April.

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