The Implementation of Environmental Management Accounting and Environmental Reporting Practices: A Social Issue Life Cycle Perspective

Authors

  • Norsyahida Mokhtar Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, Jalan Gombak, 53100 Kuala Lumpur, Malaysia
  • Norhayah Zulkifli University of Malaya, 50603 Kuala Lumpur, Malaysia
  • Ruzita Jusoh University of Malaya, 50603 Kuala Lumpur, Malaysia

Keywords:

Environmental Management Accounting, Environmental Reporting, Social Issue Life Cycle Theory

Abstract

While the pressure of legitimacy was found to greatly influence companies’ environmental reporting (ER) practices, being environmentally responsible however is not necessarily reflected through positive and descriptive environmental information. Unless companies begin to truly commit to upholding environmentally responsible, that is, to be accountable towards their business environmental impacts, the issue of incompleteness and incredibility of ER will remain topical. For companies to effectively measure and report their environmental performance, the implementation of Environmental Management Accounting (EMA) is essential as conventional accounting systems disregard the generation of environmental information. Using social issue life cycle theory as an interpretive lens, this paper aims to propose a theoretical framework to investigate the relationship between the extent of EMA implementation and ER practices.

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Published

30-12-2014

How to Cite

Mokhtar, N., Zulkifli, N. ., & Jusoh, R. . (2014). The Implementation of Environmental Management Accounting and Environmental Reporting Practices: A Social Issue Life Cycle Perspective. International Journal of Management Excellence (ISSN: 2292-1648), 4(2), 515–521. Retrieved from https://techmindresearch.org/index.php/ijme/article/view/308