Environmental management accounting in the construction industry in Malaysia

Haslina Hassan, Ruhanita Maelah, Amizawati Mohd Amir and Mohd Rizal Bin Palil

International Journal of Management Practice, 2023, vol. 16, issue 5, 615-640

Abstract: Environmental issues in the construction industry have been widely discussed due to the great influence of construction activities on the environment. Environmental management system (EMS) can be utilised as a tool to improve environmental management. Environmental management accounting (EMA) is a new EMS tool for tracing and recognising environmental cost and the movement of physical environment. This study aims to determine the stage of environmental responsiveness and examine the relationship between internal and external factors and the EMA implementation in the construction industry in Malaysia. Moreover, this study employs survey method where questionnaires were distributed to selected construction companies registered with the Construction Industry Development Board. The structured equation model using analysis of moment structures software had been used in analysing the data. Findings indicate that environmental responsiveness in the construction industry is at stage four (total environmental management), and internal and external factors are significantly related to EMA implementation.

Keywords: environmental management accounting; EMA; environmental responsiveness; construction industry; Malaysia. (search for similar items in EconPapers)
Date: 2023
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