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.

The Fieldwork Introductory Financial Accounting [FIFA] approach was introduced to resolve the problem of lack of understanding of basic financial accounting among accounting students with no background in accounting for the Financial Accounting 1 (FAR 110) course. The FIFA approach stemmed from the initiative of the teaching lecturers to enhance students' understanding of the most significant and elementary accounting knowledge: (i) identification and classification of accounting elements (assets, liabilities, revenues, expenses & equities), and (ii) sources of documents. The main purpose of this paper is to determine the effectiveness of the FIFA approach in enhancing students' understanding throughout an introductory financial accounting course. A total of 79 students participated in this study, and were divided into 2 groups; the treatment group and the control group. The experimental design using a non-randomised control group pre-test-post-test design was utilised. This study revealed that the FIFA approach significantly enhanced the students' understanding of the most significant elementary accounting knowledge, which comprises identification and classification of accounting elements and sources of documents. The findings are expected to benefit higher-education institutions, particularly accounting academics and curriculum coordinators when performing Accounting-curriculum revision so as to embed the FIFA approach in their introductory accounting courses. Moreover, the results of this study are expected to encourage countless educators to incorporate more learning activities associated with the active-learning approach and pedagogies beyond the four walls, which could boost students' knowledge and skills. The findings of this study also provide evidence on how real-world exposure is vital in order to facilitate accounting knowledge and understanding.

Purpose This study aims to examine the influence of ethical ideology (EID) toward the commission of information or measures manipulation (IMM), as it is a less salient ethical issue that has failed to attract the attention of researchers. Design/methodology/approach Using stratified random sampling strategy, this study used survey questionnaire with 217 usable responses. It adopted a relatively new Ruler-Option (RO) scale. Both SPSS 21 and partial least squares structural equation modeling (PLS-SEM) were used to analyze its data. Findings Findings revealed surprising results where idealism and IMM was significantly positively related, while relativism and IMM was significantly negatively related, contradicting the generalized theory that relativists demonstrate higher propensity to behave unethically as compared to idealists. Research limitations/implications This study only examined a direct relationship between EID and IMM when such relationship might be influenced by other mediating or moderating effects. It also exclusively focused on a single industry, hence limiting a meaningful comparison among multiple industries. Practical implications The finding provides a proof that IMM does prevail in a highly regulated banking industry that efforts must be made to curb these practices. Notably, having relativists as decision-makers may give an advantage due to their ability to comprehensively appraise every ethical issue based on the situational context. Originality/value Due to its contradictory findings, this study contributed essential insights to the existing body of knowledge by stimulating discussion on EID and unethical behavior. Additionally, it provides evidence for the suitability of RO scale and the PLS-SEM in statistical analysis.