Environmental management accounting practices: major control issues

Nyide, Celani John; Lekhanya, Lawrence Mpele

doi:10.22495/cocv13i3c3p6

Cited by 7 publications

(7 citation statements)

References 24 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…However, Nyide and Lekhanya (2016) found that EMA adoption is not consistent across the board and not all hotels in South Africa have installed such systems to reduce major environmental costs. There is a lack of understanding on the factors influencing EMA adoption within the hotel companies.…”

Section: Ema Adoption In Hotel Industrymentioning

confidence: 99%

Environmental Management Accounting Adoption Barriers Among Malaysian Hotel Companies

Yusoh¹,

Mat²

2020

IJFR

View full text Add to dashboard Cite

Environmental management has become a main concern to the hotel industry with regards to waste reduction, energy savings and water conservation. The hotel industry is frequently accompanied by many adverse environmental impacts as hotel companies extensively consume large amounts of energy, water and non-durable products. Environmental Management Accounting (EMA) is tools that can be used to assist these companies to trace, collect, and analyse physical and monetary environmental information for decision-making purpose and consequently, improves financial and environmental performances. However, there are barriers to EMA adoption. This study aims to examine level of EMA adoption among the hotel companies and the barriers influencing EMA adoption. This study utilises the quantitative research design; using questionnaire survey. A total of 212 usable questionnaires were collected from the hotel companies in Selangor and Kuala Lumpur. Multiple regression analysis was conducted for hypotheses testing. The results of this study show that EMA has yet to be extensively adopted among the hotel companies in Malaysia. The result also shows that the adoption level of both Physical EMA (PEMA) and Monetary EMA (MEMA) are still low. The result further indicates that the low adoption of EMA is caused by the lack of institutional pressures. Specifically, this study shows that financial barrier, informational barrier and institutional barrier significantly influence EMA adoption among the hotel companies in Malaysia. This study is significant to the hotel managers, government authorities and environmental regulatory agencies in understanding the level of EMA adoption in the Malaysian hotel industry. In addition, this study provides valuable contributions to the existing literature by providing useful insights on the barriers influencing EMA adoption in the hotel industry in developing countries.

show abstract

Section: Ema Adoption In Hotel Industrymentioning

confidence: 99%

Environmental Management Accounting Adoption Barriers Among Malaysian Hotel Companies

Yusoh¹,

Mat²

2020

IJFR

View full text Add to dashboard Cite

show abstract

“…Drivers for EMA implementations among others were: to adhere to government regulation and compliance (Chowdhury & Uddin, 2015;Le & Nguyen, 2019;Mohamad & Mohamed, 2018;Wachira & Wang'ombe, 2019). Other than that, cost reduction attempts were found to drive companies to implement EMA (Gunarathne & Lee, 2015;Marelli, 2015;Nyide & Lekhanya, 2016b;Wachira & Wang'ombe, 2019;Wahyuni et al, 2019). Apart from that, government-linked companies were seen to implement higher level of EMA implementation than their non-GLC counterparts (Huong et al, 2017).…”

Section: Discussionmentioning

confidence: 99%

“…In another hotel-based research, Nyide and Lekhanya (2016b) revealed that cost reduction and leadership commitment were drivers for EMA implementation. Apart from that, strict environmental regulations and stakeholder pressures (such as guests) were among the drivers of EMA practices in the hotel.…”

Section: Ema Practices In Hospitality Industrymentioning

confidence: 99%

Environmental Management Accounting Practices: A Review of the Literature

Khalid

2023

European Proceedings of Finance and Economics

View full text Add to dashboard Cite

The objectives of this research is to carry out a systematic search strategy to review literature that addresses 'What drives environmental management accounting practices in businesses?' and to present findings of environmental management accounting practices based on industry. The search strategy was conducted on published literature from 2015 up to 2020 that fulfils specific criteria such as articles must be in the English Language, for example. The final literature ready for review was 72 articles out of 750 papers identified. The articles were analysed for emerging themes. The themes derived were industry, tools applied, drivers and barriers to implementation. As environmental management accounting practices are not mandatory or regulated, companies are free to implement or disregard. Most of the literature were based on manufacturing industry, agriculture and hospitality. Material flow cost accounting was found to be the most recorded tool applied. Drivers and barriers to environmental management accounting implementation were also identified.

show abstract

“…Stakeholders consistently pressure more ethical and responsible business conduct and demand corporations to develop an actionable plan for a greener and healthier environment (Nyide & Lekhanya, 2016). The pressure can arise from two types: formally by the legislative through written laws and regulations, and informally, such as the invention of norms, habits, and customs.…”

Section: Institutional Theorymentioning

confidence: 99%

“…Olalekan and Jumoke (2017) found this finding consistent with research that management barriers such as failure of the management in providing encouragement and leadership support as the factor hindering Nigerian companies from adopting EMAS. Furthermore, managers are often found to have little awareness of management practices related to the environment (Nyide & Lekhanya, 2016). Jalil, Abar, and Dadashian (2016) found that the obstacles to EMAS adoption are mainly due to the unwillingness of the companies to reveal their environmental information.…”

Section: Management Barriermentioning

confidence: 99%

Environmental Management Accounting System and Value Creation: An institutional perspective

Yusof¹,

Mat

Marimuthu

2021

E-BPJ

View full text Add to dashboard Cite

The emergence of environmental issues has increased environmental protection awareness among society and pushed organizations to become environmentally responsible. Many companies currently consolidate environmental matters into their corporate strategic plan by adopting a comprehensive Environmental Management Accounting System (EMAS) to create more value. However, a lack of understanding on the institutional pressures persuading EMAS adoption within the organizations has reduced the urgency for the company to adopt the EMAS. This paper aims to explain the management's behavioral issues towards accepting EMAS adoption and how this behavior would lead to value creation. Keywords: Environmental Management Accounting System (EMAS), behavioral barriers, value creation, institutional theory eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i17.2866

show abstract

Environmental management accounting practices: major control issues

Cited by 7 publications

References 24 publications

Environmental Management Accounting Adoption Barriers Among Malaysian Hotel Companies

Environmental Management Accounting Adoption Barriers Among Malaysian Hotel Companies

Environmental Management Accounting Practices: A Review of the Literature

Environmental Management Accounting System and Value Creation: An institutional perspective

Contact Info

Product

Resources

About