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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/46189/1/187-430-1-PB.pdf
http://irep.iium.edu.my/46189/
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spelling my.iium.irep.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 REM 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
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
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/46189/1/187-430-1-PB.pdf
http://irep.iium.edu.my/46189/
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score 13.211869

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