Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs)

Adopting the contingency theory framework, this study investigated the extent to which Malaysian public listed companies (PLCs) implement environmental management accounting (EMA) and whether the implementation varies across corporate characteristics. Five corporate characteristics, namely, environm...

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Main Authors:	Mokhtar, Norsyahida, Jusoh, Ruzita, Zulkifli, Norhayah
Format:	Article
Language:	English English English
Published:	Elsevier Inc. Ltd. 2016
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/50588/ http://irep.iium.edu.my/50588/ http://irep.iium.edu.my/50588/ http://irep.iium.edu.my/50588/1/50588_Corporate%20characteristics%20and%20environmental.pdf http://irep.iium.edu.my/50588/2/50588_Corporate%20characteristics%20and%20environmental_SCOPUS.pdf http://irep.iium.edu.my/50588/3/50588_Corporate%20characteristics%20and%20environmental_WOS.pdf

id	iium-50588
recordtype	eprints
spelling	iium-505882019-06-26T07:51:04Z http://irep.iium.edu.my/50588/ Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs) Mokhtar, Norsyahida Jusoh, Ruzita Zulkifli, Norhayah HF5601 Accounting. Bookkeeping Adopting the contingency theory framework, this study investigated the extent to which Malaysian public listed companies (PLCs) implement environmental management accounting (EMA) and whether the implementation varies across corporate characteristics. Five corporate characteristics, namely, environmental sensitivity of industry, company size, ownership status, Environmental Management System (EMS) adoption and the proportion of non-executive directors (NEDs), were examined. The results,derived from postal questionnaires, indicate that the extent of EMA implementation was moderate and that more emphasis was placed on environmental cost effectiveness activities. The results also imply that complying with environmental regulations is more important than incorporating EMA information into performance measurement, control and reporting. Except for ownership status, the extent of EMA implementation, however, did not vary among corporate characteristics, and thus, provides limited support to contingency theory in explaining the extent of EMA implementation among Malaysian PLCs. Elsevier Inc. Ltd. 2016-11-10 Article PeerReviewed application/pdf en http://irep.iium.edu.my/50588/1/50588_Corporate%20characteristics%20and%20environmental.pdf application/pdf en http://irep.iium.edu.my/50588/2/50588_Corporate%20characteristics%20and%20environmental_SCOPUS.pdf application/pdf en http://irep.iium.edu.my/50588/3/50588_Corporate%20characteristics%20and%20environmental_WOS.pdf Mokhtar, Norsyahida and Jusoh, Ruzita and Zulkifli, Norhayah (2016) Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs). Journal of Cleaner Production, 136. pp. 111-122. ISSN 0959-6526 E-ISSN 1879-1786 http://www.sciencedirect.com/science/article/pii/S0959652616001347 10.1016/j.jclepro.2016.01.085
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English English
topic	HF5601 Accounting. Bookkeeping
spellingShingle	HF5601 Accounting. Bookkeeping Mokhtar, Norsyahida Jusoh, Ruzita Zulkifli, Norhayah Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs)
description	Adopting the contingency theory framework, this study investigated the extent to which Malaysian public listed companies (PLCs) implement environmental management accounting (EMA) and whether the implementation varies across corporate characteristics. Five corporate characteristics, namely, environmental sensitivity of industry, company size, ownership status, Environmental Management System (EMS) adoption and the proportion of non-executive directors (NEDs), were examined. The results,derived from postal questionnaires, indicate that the extent of EMA implementation was moderate and that more emphasis was placed on environmental cost effectiveness activities. The results also imply that complying with environmental regulations is more important than incorporating EMA information into performance measurement, control and reporting. Except for ownership status, the extent of EMA implementation, however, did not vary among corporate characteristics, and thus, provides limited support to contingency theory in explaining the extent of EMA implementation among Malaysian PLCs.
format	Article
author	Mokhtar, Norsyahida Jusoh, Ruzita Zulkifli, Norhayah
author_facet	Mokhtar, Norsyahida Jusoh, Ruzita Zulkifli, Norhayah
author_sort	Mokhtar, Norsyahida
title	Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs)
title_short	Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs)
title_full	Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs)
title_fullStr	Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs)
title_full_unstemmed	Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs)
title_sort	corporate characteristics and environmental management accounting (ema) implementation: evidence from malaysian public listed companies (plcs)
publisher	Elsevier Inc. Ltd.
publishDate	2016
url	http://irep.iium.edu.my/50588/ http://irep.iium.edu.my/50588/ http://irep.iium.edu.my/50588/ http://irep.iium.edu.my/50588/1/50588_Corporate%20characteristics%20and%20environmental.pdf http://irep.iium.edu.my/50588/2/50588_Corporate%20characteristics%20and%20environmental_SCOPUS.pdf http://irep.iium.edu.my/50588/3/50588_Corporate%20characteristics%20and%20environmental_WOS.pdf
first_indexed	2023-09-18T21:11:30Z
last_indexed	2023-09-18T21:11:30Z
_version_	1777411283144933376

Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs)

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