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Organisation isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies / Aliza Ramli, Fatin Nabilah Abd Razak and Zarinah Abdul Rasit

Rising environmental issues due to companies’ activities and the public’s demand for a better environment has caused companies to face pressures from their stakeholders. However, in Malaysia, the implementation level of environmental practices is still moderate among public listed companies. This st...

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Main Authors: Ramli, Aliza, Abd Razak, Fatin Nabilah, Abdul Rasit, Zarinah
Format: Book Section
Language:English
Published: Faculty of Accountancy 2019
Subjects:
Accounting. Bookkeeping
Financial management. Business finance. Corporation finance
Online Access:http://ir.uitm.edu.my/id/eprint/44250/1/44250.pdf
http://ir.uitm.edu.my/id/eprint/44250/
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spelling my.uitm.ir.442502021-04-09T01:45:39Z http://ir.uitm.edu.my/id/eprint/44250/ Organisation isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies / Aliza Ramli, Fatin Nabilah Abd Razak and Zarinah Abdul Rasit Ramli, Aliza Abd Razak, Fatin Nabilah Abdul Rasit, Zarinah Accounting. Bookkeeping Financial management. Business finance. Corporation finance Rising environmental issues due to companies’ activities and the public’s demand for a better environment has caused companies to face pressures from their stakeholders. However, in Malaysia, the implementation level of environmental practices is still moderate among public listed companies. This study, therefore, examines the organisational isomorphism as the determinant of the extent of environmental management accounting practices by Malaysian public listed companies in the Main Market based on institutional theory. Coercive, normative and mimetic isomorphism were taken as the determinants of the extent of usage of environmental management accounting. Survey method was used where an online questionnaire for data collection was send to Malaysian public listed companies. Statistical analyses were used to analyze the variables. The survey results revealed that these companies to a great extent have implemented environmental management accounting. It was also found that coercive isomorphism significantly influenced the environmental management accounting practices of Malaysian public listed companies. This suggests that companies will implement environmental-related practices with the existence of coercive pressures, derived from the government and the company’s shareholders. The implementation of environmental management accounting is beneficial to overcome the problem of traditional management accounting which fails to incorporate environmental hidden costs. Thus, the empirical findings from the study put forth the crucial specific factors that can aid the government to encourage companies to become responsible and contribute to green initiatives through environmental management accounting practices. Faculty of Accountancy 2019 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/44250/1/44250.pdf Ramli, Aliza and Abd Razak, Fatin Nabilah and Abdul Rasit, Zarinah (2019) Organisation isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies / Aliza Ramli, Fatin Nabilah Abd Razak and Zarinah Abdul Rasit. In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam, Selangor, p. 110. ISBN 978-967-17038-0-9
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Accounting. Bookkeeping
Financial management. Business finance. Corporation finance
spellingShingle Accounting. Bookkeeping
Financial management. Business finance. Corporation finance
Ramli, Aliza
Abd Razak, Fatin Nabilah
Abdul Rasit, Zarinah
Organisation isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies / Aliza Ramli, Fatin Nabilah Abd Razak and Zarinah Abdul Rasit
description Rising environmental issues due to companies’ activities and the public’s demand for a better environment has caused companies to face pressures from their stakeholders. However, in Malaysia, the implementation level of environmental practices is still moderate among public listed companies. This study, therefore, examines the organisational isomorphism as the determinant of the extent of environmental management accounting practices by Malaysian public listed companies in the Main Market based on institutional theory. Coercive, normative and mimetic isomorphism were taken as the determinants of the extent of usage of environmental management accounting. Survey method was used where an online questionnaire for data collection was send to Malaysian public listed companies. Statistical analyses were used to analyze the variables. The survey results revealed that these companies to a great extent have implemented environmental management accounting. It was also found that coercive isomorphism significantly influenced the environmental management accounting practices of Malaysian public listed companies. This suggests that companies will implement environmental-related practices with the existence of coercive pressures, derived from the government and the company’s shareholders. The implementation of environmental management accounting is beneficial to overcome the problem of traditional management accounting which fails to incorporate environmental hidden costs. Thus, the empirical findings from the study put forth the crucial specific factors that can aid the government to encourage companies to become responsible and contribute to green initiatives through environmental management accounting practices.
format Book Section
author Ramli, Aliza
Abd Razak, Fatin Nabilah
Abdul Rasit, Zarinah
author_facet Ramli, Aliza
Abd Razak, Fatin Nabilah
Abdul Rasit, Zarinah
author_sort Ramli, Aliza
title Organisation isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies / Aliza Ramli, Fatin Nabilah Abd Razak and Zarinah Abdul Rasit
title_short Organisation isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies / Aliza Ramli, Fatin Nabilah Abd Razak and Zarinah Abdul Rasit
title_full Organisation isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies / Aliza Ramli, Fatin Nabilah Abd Razak and Zarinah Abdul Rasit
title_fullStr Organisation isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies / Aliza Ramli, Fatin Nabilah Abd Razak and Zarinah Abdul Rasit
title_full_unstemmed Organisation isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies / Aliza Ramli, Fatin Nabilah Abd Razak and Zarinah Abdul Rasit
title_sort organisation isomorphism as determinants of environmental management accounting practices in malaysian public listed companies / aliza ramli, fatin nabilah abd razak and zarinah abdul rasit
publisher Faculty of Accountancy
publishDate 2019
url http://ir.uitm.edu.my/id/eprint/44250/1/44250.pdf
http://ir.uitm.edu.my/id/eprint/44250/
_version_ 1696979094779985920
score 13.211869

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