Material flow cost accounting, perceived ecological environmental uncertainty, supplier integration and business performance: a study of manufacturing sector in Malaysia

This article seeks to explore the implementation of Material Flow Cost Accounting (MFCA) across the manufacturing sector. The paper aims to understand the role of perceived ecological environmental uncertainty (PEEU) and supplierintegration (SI) on MFCA implementation, and thus subsequently examin...

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Main Authors:	Khaled M.A. Salim, Amizawati Mohd Amir, Maliah Sulaiman
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2017
Online Access:	http://journalarticle.ukm.my/13299/ http://journalarticle.ukm.my/13299/ http://journalarticle.ukm.my/13299/1/23519-80926-1-PB.pdf

id	ukm-13299
recordtype	eprints
spelling	ukm-132992019-08-27T21:19:38Z http://journalarticle.ukm.my/13299/ Material flow cost accounting, perceived ecological environmental uncertainty, supplier integration and business performance: a study of manufacturing sector in Malaysia Khaled M.A. Salim, Amizawati Mohd Amir, Maliah Sulaiman, This article seeks to explore the implementation of Material Flow Cost Accounting (MFCA) across the manufacturing sector. The paper aims to understand the role of perceived ecological environmental uncertainty (PEEU) and supplierintegration (SI) on MFCA implementation, and thus subsequently examines the effect of MFCA implementation on firms’environmental and economic performance. The research model was empirically tested based on online-survey. The questionnaires were emailed to 1200 randomly selected industrial firms. The usable responses was 123 firms. The data was analysed using a structural equation modelling (SEM) approach through partial least square (PLS) software. The main results from survey of 123 companies showed low level of MFCA implementation. Further, the analysis of PLS indicated that companies which recognise bigger ecological environmental uncertainty are less motivated to implement MFCA. Tthe study also found that SI has a direct positive impact on MFCA implementation since companies which decided to implement MFCA were more likely able to achieve better environmental and economic performance. Thus, companies perceive the importance of being ecologically responsible and that such practice will increase companys’ prosperity in many ways, ecologically and economically. Penerbit Universiti Kebangsaan Malaysia 2017 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/13299/1/23519-80926-1-PB.pdf Khaled M.A. Salim, and Amizawati Mohd Amir, and Maliah Sulaiman, (2017) Material flow cost accounting, perceived ecological environmental uncertainty, supplier integration and business performance: a study of manufacturing sector in Malaysia. Asian Journal of Accounting and Governance, 8 ((SI)). pp. 107-121. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/1068/showToc
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	This article seeks to explore the implementation of Material Flow Cost Accounting (MFCA) across the manufacturing sector. The paper aims to understand the role of perceived ecological environmental uncertainty (PEEU) and supplierintegration (SI) on MFCA implementation, and thus subsequently examines the effect of MFCA implementation on firms’environmental and economic performance. The research model was empirically tested based on online-survey. The questionnaires were emailed to 1200 randomly selected industrial firms. The usable responses was 123 firms. The data was analysed using a structural equation modelling (SEM) approach through partial least square (PLS) software. The main results from survey of 123 companies showed low level of MFCA implementation. Further, the analysis of PLS indicated that companies which recognise bigger ecological environmental uncertainty are less motivated to implement MFCA. Tthe study also found that SI has a direct positive impact on MFCA implementation since companies which decided to implement MFCA were more likely able to achieve better environmental and economic performance. Thus, companies perceive the importance of being ecologically responsible and that such practice will increase companys’ prosperity in many ways, ecologically and economically.
format	Article
author	Khaled M.A. Salim, Amizawati Mohd Amir, Maliah Sulaiman,
spellingShingle	Khaled M.A. Salim, Amizawati Mohd Amir, Maliah Sulaiman, Material flow cost accounting, perceived ecological environmental uncertainty, supplier integration and business performance: a study of manufacturing sector in Malaysia
author_facet	Khaled M.A. Salim, Amizawati Mohd Amir, Maliah Sulaiman,
author_sort	Khaled M.A. Salim,
title	Material flow cost accounting, perceived ecological environmental uncertainty, supplier integration and business performance: a study of manufacturing sector in Malaysia
title_short	Material flow cost accounting, perceived ecological environmental uncertainty, supplier integration and business performance: a study of manufacturing sector in Malaysia
title_full	Material flow cost accounting, perceived ecological environmental uncertainty, supplier integration and business performance: a study of manufacturing sector in Malaysia
title_fullStr	Material flow cost accounting, perceived ecological environmental uncertainty, supplier integration and business performance: a study of manufacturing sector in Malaysia
title_full_unstemmed	Material flow cost accounting, perceived ecological environmental uncertainty, supplier integration and business performance: a study of manufacturing sector in Malaysia
title_sort	material flow cost accounting, perceived ecological environmental uncertainty, supplier integration and business performance: a study of manufacturing sector in malaysia
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2017
url	http://journalarticle.ukm.my/13299/ http://journalarticle.ukm.my/13299/ http://journalarticle.ukm.my/13299/1/23519-80926-1-PB.pdf
first_indexed	2023-09-18T20:04:33Z
last_indexed	2023-09-18T20:04:33Z
_version_	1777407070675402752

Material flow cost accounting, perceived ecological environmental uncertainty, supplier integration and business performance: a study of manufacturing sector in Malaysia

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