This study investigates factors and barriers which influence the practice of environmental management accounting (hereafter known as EMA). The institutional theory is employed and data is collected via questionnaire. This study focuses on small medium enterprises (hereafter known as SMEs) specifically, Malaysian small medium manufacturing firms. The results indicate that most firms have a budget allocation for environmental activities and practice physical EMA. The study argues that coercion is a dominant factor for practicing EMA and therefore, barriers to EMA development should be resolved by the Malaysian government and other authorities.

The purpose of this study is to examine the availability, extent and quality of Sustainability Reporting (SR) by Malaysian firms subsequent to the mandatory disclosure. Based on an across-industry sample of 300 firms in 2011, the results indicate that despite the mandatory disclosure, 3% of the sampled firms failed to make such reporting. Furthermore, in both aspects of extent and quality, human-related sustainability engagement, which consists of the workplace and community themes are found to be the favorite themes to be reported. Meanwhile, firms in the infrastructure, finance and plantation industries perform the best of extent and quality of SR, while firms in hotel industry marks the poorest in quality and lowest in extent of SR.

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This paper advances previous research of sustainability disclosure by focusing on information disclosed in the companies‟ web site rather than through annual reports.  Despite looking at the listed companies in general, this study attempts to consider the practice of disclosing sustainability information in the Malaysian Shari‟ah-Compliant listed companies, which represented 87% of the total listed securities or 64.3% of the market capitalization on Bursa Malaysia web site. This study used Islamicity Disclosure Index consists of Shari‟ah Compliance Indicator,<br />Corporate Governance Index and Social/Environmental Index, and the data is analysed using a content analysis. The results of the study suggest that the sustainability disclosure by Malaysian Shari‟ah-compliant listed companies fall significantly on corporate governance index themes, followed by social/environmental index themes. However, Malaysian  Shari‟ah-compliant listed companies did not clearly disclose the items under Shari‟ah compliance index. Contrary to our expectation, most of the companies disclose the items measured in the annual reports linked to<br />the companies‟ web site and are thus not fully in the web site.<br /><br />

Abstract-Performance measurement system (PMS) is one of the main functions in management roles and reflects the strategic goals of firms. PMS particularly support the management control system (MCS) to manage increasing complexity. Traditionally, PMS models are more horizontal; process oriented and focuses on stakeholder needs. Therefore, it is interesting to consider MCS in designing PMS to overcome the weakness of traditional PMS and to improve overall performance. Specifically, the objective of the study is to investigate the role played by the MCS in the PMS design in the context of the Malaysian SMEs hotels. The study employs contingency theory and using four Simons' levers of control as intervening variables to explain the relationship. Data is collected by survey at small medium hotel sectors in the Northern part of Peninsular Malaysia. The study found that PMS is correlated to an each of the four selected individual management control system (MCS) and also suggest that the development of PMS will influence the overall performance in small medium hotel sector through the acting of MCS. IndexTerms-Performance measurement system, management control system, SMEs hotel.