The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective

While the pressure of legitimacy was found to greatly influence companies’ environmental reporting (ER) practices, being environmentally responsible however is not necessarily reflected through positive and descriptive environmental information. Unless companies begin to truly commit to upholding en...

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Main Authors:	Mokhtar, Norsyahida, Zulkifli, Norhayah, Jusoh, Ruzita
Format:	Article
Language:	English
Published:	TechMind Research 2014
Subjects:	HB3711 Business cycles. Economic fluctuations
Online Access:	http://irep.iium.edu.my/46189/ http://irep.iium.edu.my/46189/1/187-430-1-PB.pdf

id	iium-46189
recordtype	eprints
spelling	iium-461892018-05-24T03:48:10Z http://irep.iium.edu.my/46189/ The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective Mokhtar, Norsyahida Zulkifli, Norhayah Jusoh, Ruzita HB3711 Business cycles. Economic fluctuations While the pressure of legitimacy was found to greatly influence companies’ environmental reporting (ER) practices, being environmentally responsible however is not necessarily reflected through positive and descriptive environmental information. Unless companies begin to truly commit to upholding environmentally responsible, that is, to be accountable towards their business environmental impacts, the issue of incompleteness and incredibility of ER will remain topical. For companies to effectively measure and report their environmental performance, the implementation of Environmental Management Accounting (EMA) is essential as conventional accounting systems disregard the generation of environmental information. Using social issue life cycle theory as an interpretive lens, this paper aims to propose a theoretical framework to investigate the relationship between the extent of EMA implementation and ER practices. TechMind Research 2014-12 Article PeerReviewed application/pdf en http://irep.iium.edu.my/46189/1/187-430-1-PB.pdf Mokhtar, Norsyahida and Zulkifli, Norhayah and Jusoh, Ruzita (2014) The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective. International Journal of Management Excellence, 4 (2). pp. 515-521. ISSN 2292-1648
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HB3711 Business cycles. Economic fluctuations
spellingShingle	HB3711 Business cycles. Economic fluctuations Mokhtar, Norsyahida Zulkifli, Norhayah Jusoh, Ruzita The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective
description	While the pressure of legitimacy was found to greatly influence companies’ environmental reporting (ER) practices, being environmentally responsible however is not necessarily reflected through positive and descriptive environmental information. Unless companies begin to truly commit to upholding environmentally responsible, that is, to be accountable towards their business environmental impacts, the issue of incompleteness and incredibility of ER will remain topical. For companies to effectively measure and report their environmental performance, the implementation of Environmental Management Accounting (EMA) is essential as conventional accounting systems disregard the generation of environmental information. Using social issue life cycle theory as an interpretive lens, this paper aims to propose a theoretical framework to investigate the relationship between the extent of EMA implementation and ER practices.
format	Article
author	Mokhtar, Norsyahida Zulkifli, Norhayah Jusoh, Ruzita
author_facet	Mokhtar, Norsyahida Zulkifli, Norhayah Jusoh, Ruzita
author_sort	Mokhtar, Norsyahida
title	The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective
title_short	The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective
title_full	The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective
title_fullStr	The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective
title_full_unstemmed	The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective
title_sort	implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective
publisher	TechMind Research
publishDate	2014
url	http://irep.iium.edu.my/46189/ http://irep.iium.edu.my/46189/1/187-430-1-PB.pdf
first_indexed	2023-09-18T21:05:45Z
last_indexed	2023-09-18T21:05:45Z
_version_	1777410921810886656

The implementation of environmental management accounting and environmental reporting practices: a social issue life cycle perspective

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