Environmental management accounting practices, environmental management system and environmental performance for the Malaysian manufacturing industry

Nursyazwani Mohd Fuzi, Nurul Fadly Habidin, Sharul Effendy Janudin and Sharon Yong Yee Ong

International Journal of Business Excellence, 2019, vol. 18, issue 1, 120-136

Abstract: The aim of this study is to examine the relationship between environmental management accounting practices (EMAP), environmental management system (EMS) and environmental performance (EP) for the Malaysian manufacturing industry. EMAP and EMS is one of the important strategic management accounting to improve the EP in the manufacturing industry. This study is using a structural equation modelling (SEM) technique to test the relationship between EMAP, EMS, and EP for the Malaysian manufacturing industry. Indeed, the SEM technique enables the researcher to test the relationship between EMAP, EMS, and EP structural model for Malaysian manufacturing industry. Based on the proposed conceptual model, research hypotheses were developed. Therefore, this study would provide new insights for the environmental management accounting area including EMAP and EMS in order to improve EP for the Malaysian manufacturing industry.

Keywords: environmental management accounting practices; EMAP; environmental management system; EMS; environmental performance; environmental cost; auditing; financial performance; operational performance; structural equation modelling; SEM; manufacturing industry; Malaysia. (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (2)

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