Environmental management accounting practices, environmental management system and environmental performance for the Malaysian manufacturing industry

Fuzi, Nursyazwani Mohd; Habidin, Nurul Fadly; Janudin, Sharul Effendy; Ong, Sharon Yong Yee

doi:10.1504/ijbex.2019.099452

Cited by 23 publications

(19 citation statements)

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“…Accordingly, in this research, it is hypothesized that EMAP gave a positive impact to EMS for Malaysian manufacturing industry. To a certain extent, the results support the previous research (Searcy et al, 2012;Hariz and Bahmed, 2013;Prajogo et al, 2014;Fuzi et al, 2019a) by demonstrating a direct relationship between EMAP and EMS. In order to improve the EMAP, an organization can apply the EMS as a guideline for Malaysian manufacturing industry.…”

Section: Discussionsupporting

confidence: 89%

Environmental management accounting practices, management system, and performance

Fuzi¹,

Habidin

Janudin

et al. 2019

IJQRM

Self Cite

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Purpose The purpose of this paper is to examine the relationship between environmental management accounting practices (EMAP), environmental management system (EMS) and organizational performance (OPM) for Malaysian manufacturing industry by using structural equation modeling (SEM) approach. Design/methodology/approach The population of the Malaysian manufacturing industry comprised 2,600 manufacturing companies. The unit of analysis is the organization that participated in the survey comprised of automotive/machinery, plastics/rubber/metal, food/tobacco, electrical/electronics and chemical/woods. Out of the 2,600 questionnaires sent to the respondents, 395 were received from manufacturing companies. The collected data are analyzed with the IBM SPSS Statistics and SEM technique. Findings Findings found that EMS implementation as a partial mediator to improve EMAP and OPM for Malaysian manufacturing industry. Further, the implementation of EMS was found to mediate the relationship between EMAP and OPM. Research limitations/implications The understanding of the importance of studying the relationship between EMAP, EMS and OPM has been emphasized in the present study. In fact, the findings of this study along with its limitations have paved the way for future research in EMAP, EMS and OPM areas. Practical implications This research provides important guidelines for manufacturers and related companies to implement EMAP and EMS in order to improve OPM. Hence, the Malaysian manufacturing industry may need to consider the measurement of EMAP, EMS and OPM as beneficial to their manufacturing companies. Originality/value The research contributes to the environmental management accounting by empirically linking the relationship between EMAP, EMS and OPM for Malaysian manufacturing industry.

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Section: Discussionsupporting

confidence: 89%

Environmental management accounting practices, management system, and performance

Fuzi¹,

Habidin

Janudin

et al. 2019

IJQRM

Self Cite

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“…Environmental practices, in turn, can lead to environmental performance because a higher development of these practices makes their adoption improve their efficiency, improving environmental performance (Testa et al, 2018). Although prior empirical studies have shown both positive (Hartmann & Vachon, 2018) and no positive associations (Delmas & Toffel, 2004) between environmental practices and environmental performance, it is expected that environmental practices enhance environmental performance (Aslam, Elmagrhi, Rehman, & Ntim, 2020; Fuzi, Habidin, Janudin, & Ong, 2019; Mungai, Ndiritu, & Rajwani, 2020) because these practices help to reduce environmental hazards and water and other resources and material consumption. Environmental practices such as those related to save water and energy, reduction in emissions, employee training, and the measurement of environmental costs and savings allow companies to reduce materials, water and energy consumption, pollution emission, and waste production levels and improvements regarding a more efficient use of the resources needed to manufacture the products (Chaudhuri & Jayaram, 2019; Wagner, 2009).…”

Section: Theory and Hypothesesmentioning

confidence: 99%

The association between environmental sustainable development and internalization of a quality standard

et al. 2021

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This work empirically examines the importance of the internalization of a quality standard for environmental sustainable development in Spanish hotels. It aims to examine the direct relationships between the internalization of a quality standard and environmental practices and performance and the mediating role of environmental practices on the relationship between the internalization of a quality standard and environmental performance. The work uses a sample of 176 hotels and applies the partial least squares (PLS) approach to test these relationships. The results show that (a) the internalization of a quality standard (through daily practices and continuous improvement) is positively related to environmental practices and performance and (b) environmental practices partially mediate the relationship between the internalization of a quality standard and environmental performance. The study extends the literature by explaining that the internalization of a quality standard strengthens environmental sustainable development.

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“…Past works of literature, such as Tappura et al (2015), Alkisher (2018); and Imtiaz Ferdous et al (2019) researched the factors influencing EMAP (Albelda, 2011; Amiruddin and Pagalung, 2016; Fuzi et al , 2019a; Tashakor et al , 2019). Specifically, EMAP encompassed ECs in assessing the expenditure of environmental protection, waste and energy.…”

Section: Introductionmentioning

confidence: 99%

The relationship between environmental cost on organisational performance and environmental management system: a structural equation modelling approach

Fuzi¹,

Habidin²,

Adam³

et al. 2021

MBE

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Purpose This study aims to examine the relationship between environmental cost (EC) on organisational performance (OPM) through an environmental management system (EMS) as the mediating variable. Design/methodology/approach A total of 2,600 manufacturers were identified and consequently selected as the entire study population. Additionally, this study used the structural equation modelling technique to identify the mediator effects of EMS between EC and OPM. Findings The EC and EMS relationship on OPM produced direct and indirect consequences. Hence, it is concluded that manufacturing industry in Malaysia are focused on the OPM when implementing EC and EMS. Originality/value The model would incorporate EC and EMS implementation on OPM in the Malaysian manufacturing industry. This study could also be advantageous to the industry in improving EC, EMS and OPM.

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Environmental management accounting practices, environmental management system and environmental performance for the Malaysian manufacturing industry

Cited by 23 publications

References 0 publications

Environmental management accounting practices, management system, and performance

Environmental management accounting practices, management system, and performance

The association between environmental sustainable development and internalization of a quality standard

The relationship between environmental cost on organisational performance and environmental management system: a structural equation modelling approach

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