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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/13299/1/23519-80926-1-PB.pdf
http://journalarticle.ukm.my/13299/
http://ejournal.ukm.my/ajac/issue/view/1068/showToc
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spelling my-ukm.journal.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
institution Universiti Kebangsaan Malaysia
building Perpustakaan Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
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/13299/1/23519-80926-1-PB.pdf
http://journalarticle.ukm.my/13299/
http://ejournal.ukm.my/ajac/issue/view/1068/showToc
_version_ 1643739036367454208
score 13.211869

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