Purpose Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Design/methodology/approach Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. Findings The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. Research limitations/implications The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Originality/value Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.

Purpose The purpose of this paper is to examine the environmental reporting (ER) practices of the local governments (LGs) in Malaysia. Specifically, it examines the driving motives for ER and also the underlying reasons for lack of disclosures in an array of reporting media. Design/methodology/approach A self-administered survey is conducted to all LGs in Peninsular Malaysia. The items in the questionnaire are based on the prior literature on social and environmental disclosures made by the public sector organisations (PSOs). Findings The results suggest that maintaining and/or improving the legitimacy status is the main driving motive for LGs to provide environmental disclosures in the absence of any regulatory requirements. On the other hand, a lack of skilled staff to handle ER is the primary reason contributing to the lack of environmental information being supplied to stakeholders. Originality/value The paper represents one of the few attempts made in examining the ER practices of the LGs within the perspective of a developing country. Insufficient research on this aspect contributes to a limited understanding on the development of ER practices in different economic stage and environment. The findings may be of interest to the relevant authorities in any policy changes that can further improve the extent and quality of environmental disclosures made by the LGs.

Academic dishonesty is a serious educational problem. One of the major consequences of academic dishonesty is

PurposeFirst, the paper examines the extent of environmental disclosures (EDs) made by the Malaysian local governments (LGs) on their websites. Second, it examines the patterns of disclosure with the aim of investigating the underlying motive behind the EDs.Design/methodology/approachA descriptive content analysis was employed to measure the EDs. A disclosure instrument, based on the extant studies, is designed to facilitate the measurement process.FindingsThe results suggest that LGs of various levels, have taken the initiative to report EDs on their websites even in the absence of any statutory reporting regulations either by the state or federal government. Differences in the types of EDs are also apparent and consistent with the premise of legitimacy theory.Originality/valueA paucity of prior studies measuring EDs made at the LG level is observed in the literature. Research evidence focussing on the EDs reported on the websites is even more scarce. This lack of research contributes to a limited understanding on the development and challenges of the environmental reporting practices within the developing country's perspective. Moreover, generalising the findings of studies conducted in developed countries may not be possible due to a number of regulatory, political and socio-economic factors.

PurposeIssues on fraudulent excuses have become a common phenomenon at higher educational institutions. Although these misbehaviours can unfavourably impact the quality of graduates, nonetheless, these issues have been largely ignored as the focus of academic debates is placed more on other academic dishonest behaviours such as cheating in exams and plagiarisms. Therefore, the aim of this paper is to examine undergraduates' perception of fraudulent excuse-making and to offer a fruitful academic discussion on this deceitful behaviour that has been a somewhat undesirable culture in tertiary educational settings.Design/methodology/approachAn online self-administered questionnaire survey was conducted to 346 undergraduates at a Malaysian public university.FindingsThe results suggest that, while the number is low, fraudulent excuses are indeed being mobilised by undergraduate students in their attempt to avoid academic responsibility. The influence of demographic profiles on fraudulent excuse-making is also evident.Originality/valueA scarcity of studies on fraudulent excuses has contributed to a lack of understanding of the pertinent reasons and causes leading to the engagement of these misbehaviours. The paper hopes to shed some light that can be beneficial to the relevant managerial authorities within the university in any policy changes in an attempt to curb this problematic behaviour from continuously affecting the inner quality of graduates.