Environmental management accounting implementation in environmentally sensitive industries in Malaysia (2012)
Type of ContentConference Contributions - Published
PublisherUniversity of Canterbury. Department of Accounting and Information Systems
This research investigates the level of EMA implementation in companies within environmentally sensitive industries in Malaysia, as well as gaining insights into pressures for implementation. It was found that there are elements of environmental-related management accounting within some of the organizations in which interviews were conducted. Implementation was driven by a motivation to reduce costs rather than environmental conservation. Apart from that, companies' reactions to environmental issues stem from pressures from customers who demand environmentally sensitive workplaces, procedures and processes in the companies with which they are in business.
CitationMohd Khalid, F., Lord, B.R., Dixon, K. (2012) Environmental management accounting implementation in environmentally sensitive industries in Malaysia. Palmerston North, New Zealand: 6th New Zealand Management Accounting Conference, 22-23 Nov 2012. 31pp.
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ANZSRC Fields of Research35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting
38 - Economics::3801 - Applied economics::380105 - Environment and resource economics
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