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Artykuły w czasopismach na temat „Environmental management accounting”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 20 lutego 2023

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1

Jalil, Marzie Hatef, Mahsa Narimani Abar i Fatemeh Dadashian. "Environmental Management Accounting Model on the Basis of Environmental Management System in Leather Industry". International Journal of Environmental Science and Development 7, nr 1 (2016): 52–58. http://dx.doi.org/10.7763/ijesd.2016.v7.740.

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Sivakkolundu, C. "Environmental Accounting and Management". International Review of Business and Economics 1, nr 3 (2018): 150–52. http://dx.doi.org/10.56902/irbe.2018.1.3.31.

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There is a worldwide debate on the issue of environmental management, stemming from a flow of evidence about ecological degradation caused by economic development. Now, due to cost pressures, customer awareness, supply chain relations and activities of environmental campaigners encourage the companies to go for environmental initiatives. The society particularly from developed countries highly concern about the impacts on the quality of their life due to the pollution of air, land and water. To evaluate the applicability of the proposed five stages framework for Environmental Management System.

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3

Mohamed, Rapiah. "Environmental Management Accounting and Environmental Performance". Asia Proceedings of Social Sciences 1, nr 2 (14.11.2018): 33–36. http://dx.doi.org/10.31580/apss.v1i2.339.

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This paper investigates the relationship between environmental management accounting (EMA) and environmental performance in the Malaysian small-medium (SMEs) sized manufacturing sector. The issue of environmental have affected many businesses regardless of the types and sizes of organisation. Ferreira et.al. (2010) argue that the use of EMA technique is not driven by the size of a company, but by the type of industry it relates to. EMA practices involve the tracking, tracing and treatment of costs, earnings and savings incurred in relation to the companyâ€™s environmental-related activities Burrit et. al. (2002),. Environmental accounting is still new in Malaysia and the managers and accountants are lack of knowledge in this matter (Jusoh et al., 2018), therefore it is need more empirical evidence on EMA practices especially in developing countries, such as Malaysia. Thus, this study is important to explain the current practice of EMA in SMEs and its influence on environmental performance. The results reveal that the physical EMA has the highest mean compared to monetary EMA. The results show that the level of EMA practices are not at an encouraging level. The regression results indicate that both types of EMA practices (monetary and physical) have a positive significant effect on environmental performance.

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4

Rasit, Zarinah Abdul. "Environmental Management Accounting Implementation and Environmental Performance through Enhanced Internal Process Innovation". Journal of Advanced Research in Dynamical and Control Systems 12, nr 1 (5.01.2020): 46–55. http://dx.doi.org/10.5373/jardcs/v12i1/20201007.

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Saxena, Anupam, i Hemant Kaushik. "Environmental Management Accounting through ERP". FIIB Business Review 1, nr 2 (styczeń 2012): 2–8. http://dx.doi.org/10.1177/2455265820120201.

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6

Naseer, Naufil. "Mitigating Environmental Risk Through Environmental Management Accounting?" Journal of Applied Sciences 5, nr 1 (15.12.2004): 24–27. http://dx.doi.org/10.3923/jas.2005.24.27.

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7

Qian, Wei. "Environmental Management Accounting and Supply Chain Management". Journal of Cleaner Production 20, nr 1 (styczeń 2012): 186–87. http://dx.doi.org/10.1016/j.jclepro.2011.07.023.

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8

Gunarathne, Nuwan, i Ki-Hoon Lee. "Environmental Management Accounting (EMA) for environmental management and organizational change". Journal of Accounting & Organizational Change 11, nr 3 (7.09.2015): 362–83. http://dx.doi.org/10.1108/jaoc-10-2013-0078.

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Purpose – The purpose of this paper is to identify the development and implementation of Environmental Management Accounting (EMA) and environmental management at the level of a firm in the hotel sector in Sri Lanka. Design/methodology/approach – Case study method was used in the study. The primary data were collected through semi-structured interviews supported by observations of various facility centers (on-site assessment). Accounting records such as the Green Book, daily and monthly material and energy records, online resources and various other documents were content analyzed as sources of secondary data. Findings – The study observed that the hotel had reinvigorated some of its environmental management and EMA practices in an urgent, cost-saving bid when faced with a financial crisis. Having realized their cost-saving potential and strategic benefits, the management developed these selective practices over time into comprehensive practices that are integrated into the daily management process supported by all stakeholders. The development stages of EMA reflect how the hotel moved from a survival phase to an integration phase. Originality/value – The paper attempts to apply an integrated eco-control approach in an emerging South Asian country, Sri Lanka. Because eco-control of EMA is a new approach in developing countries, this paper provides important insights into the development of eco-control and EMA.

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9

Magdalena Smit, Anet, i Eddie Kotzee. "Investigating environmental management accounting in the chemical industry in South Africa". Investment Management and Financial Innovations 13, nr 1 (8.04.2016): 151–60. http://dx.doi.org/10.21511/imfi.13(1-1).2016.02.

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Environmental issues are of increasing concern to a variety of stakeholders in most countries all around the world. There is a growing consensus that conventional accounting practices simply do not provide adequate information to support decision-making in order to manage the environment. Environmental management accounting (EMA) is a combined approach that provides for the transition of data from financial accounting, cost accounting and mass balances to increase material efficiency, reduce environmental impacts and risks and, ultimately, lead to the reduction of environmental costs. This paper investigates the practise of EMA in the chemical industry. A questionnaire was administrated to a selected group of participants who are employees in the chemical industry in South Africa. Different functional roles from different types of chemical companies were identified to participate. The findings of this paper indicate that there is a good level of awareness of EMA in the South African chemical industry. Most organizations are applying sound environmental practices and are adopting environmental strategies and tools to improve their current status. Different levels of awareness exist between the different functional roles in the respective organizations. Operational and capital environmental information are disclosed and organizations do generate and record information on physical and monetary environmental management accounting

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10

Bracci, Enrico, i Laura Maran. "Environmental management and regulation: pitfalls of environmental accounting?" Management of Environmental Quality: An International Journal 24, nr 4 (7.06.2013): 538–54. http://dx.doi.org/10.1108/meq-04-2012-0027.

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Epstein, Marc J. "Improving environmental management with full environmental cost accounting". Environmental Quality Management 6, nr 1 (1996): 11–22. http://dx.doi.org/10.1002/tqem.3310060104.

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12

Anon, Anon. "Environmental Management Accounting : Issues and Practices". Management Accountant Journal 55, nr 6 (30.06.2020): 6. http://dx.doi.org/10.33516/maj.v55i6.6-6p.

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Qian, Wei, Roger Burritt i Gary Monroe. "Environmental management accounting in local government". Accounting, Auditing & Accountability Journal 24, nr 1 (4.01.2011): 93–128. http://dx.doi.org/10.1108/09513571111098072.

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14

Vasile, Emilia, i Mariana Man. "Current Dimension of Environmental Management Accounting". Procedia - Social and Behavioral Sciences 62 (październik 2012): 566–70. http://dx.doi.org/10.1016/j.sbspro.2012.09.094.

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15

Fuzi, Nursyazwani Mohd, Nurul Fadly Habidin, Sharul Effendy Janudin i Sharon Yong Yee Ong. "Environmental management accounting practices, management system, and performance". International Journal of Quality & Reliability Management 37, nr 9/10 (15.10.2019): 1165–82. http://dx.doi.org/10.1108/ijqrm-12-2018-0325.

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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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16

Namakonzi, Ruth, i Eno L. Inanga. "Environmental management accounting and environmental management in manufacturing industries in Uganda". African J. of Economic and Sustainable Development 3, nr 4 (2014): 288. http://dx.doi.org/10.1504/ajesd.2014.065578.

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Burhany, Dian Imanina, i Nurniah Nurniah. "AKUNTANSI MANAJEMEN LINGKUNGAN, ALAT BANTU UNTUK MENINGKATKAN KINERJA LINGKUNGAN DALAM PEMBANGUNAN BERKELANJUTAN". EKUITAS (Jurnal Ekonomi dan Keuangan) 17, nr 3 (7.02.2017): 279. http://dx.doi.org/10.24034/j25485024.y2013.v17.i3.2253.

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Sustainable development contains three aspects those are ecological, social and economic. With increasing of environmental damages, ecological/environmental aspect is being an important concern. In this regard, environmental management accounting can help management to improve company’s environmental performance to support sustainable development. This study aims to determine management’s understanding about importance of environmental performance in sustainable development, identify environmental accounting information is needed by management, determine accountant’s understanding about environmental management accounting, and measure effectiveness of environmental management accounting in improving environmental performance. Analysis method uses descriptive verificative by simple regression analysis. Sample are 28 manufacturing companies in Bandung and Makassar. The study result shows that: (1) Management sufficiently understand about importance of environmental performance in sustainable development, (2) Environmental management accounting information that are the most needed by management are the amount of energy consumed, waste disposed, generated and processed, cost of evaluating and selecting waste processing equipment, system development, and cost of audit, regulation and waste, (3) Management accountant sufficiently understand about environmental management accounting, and (4) Environmental management accounting is effective to improve environmental performance.

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18

Burritt, Roger L., Tobias Hahn i STefan Schaltegger. "Towards a Comprehensive Framework for Environmental Management Accounting - Links Between Business Actors and Environmental Management Accounting Tools". Australian Accounting Review 12, nr 28 (listopad 2002): 39–50. http://dx.doi.org/10.1111/j.1835-2561.2002.tb00202.x.

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Nagy, Gábor. "Environmental aspects in accounting". Acta Agraria Debreceniensis, nr 52 (20.03.2013): 127–31. http://dx.doi.org/10.34101/actaagrar/52/2111.

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By the strengthening of the economic competition became it apparent a company can’t be valued separate, it should be examined as a complex system. In the assessment of corporate performance is increasingly emphasized the environmental performance. The relevant information of stakeholder about the environmental performance is todays an expection, For this, a management control system is needed, which provide relevant information to managers, hence facilitating the informed decision. This study highlighted, accounting systems are able to meet this demand sufficiently, the accounting means not only the usual bookkeeping, it can be interpreted as a management-controll system, which can help in the valuation of the environmental performance.

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20

Siskawati, Eka, Eko Ganis Sukoharsono, Rosidi, Abdul g. Ghofar i Daniel T. H. Manurun. "Environmental Management Accounting and Environmental Performance Assessment (Institutional Analysis)". Journal of Environmental Accounting and Management 7, nr 3 (wrzesień 2019): 253–62. http://dx.doi.org/10.5890/jeam.2019.09.001.

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Nyide, Celani John, i Lawrence Mpela Lekhanya. "Environmental management accounting practices: major control issues". Corporate Ownership and Control 13, nr 3 (2016): 476–83. http://dx.doi.org/10.22495/cocv13i3c3p6.

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The use of environmental management accounting (EMA) remains debated in South Africa and the literature reveals that EMA is still at an infancy stage in the emerging economies, including South Africa. Currently, there is limited existing research on environmental management accounting practices available for use by the hotel sector in South Africa. The overall aim of this study was to investigate and describe the use of the environmental management accounting tools by the hotel sector in the 3-5 star categories in KwaZulu-Natal. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. It is envisaged that study will bridge the gap that exists in South Africa as far as environmental management accounting is concerned and it will also make the provision of meaningful results for policy decision making by the relevant stakeholders in the hotel industry. Moreover, it established factors that drive and/or hinder the implementation of EMA tools that would control and manage environmental costs and their root causes

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22

Phang, Stephanie, A. K. Siti Nabiha i Dayana Jalaludin. "Stakeholders' influence on environmental management accounting practices". International Journal of Sustainable Strategic Management 9, nr 2 (2021): 87. http://dx.doi.org/10.1504/ijssm.2021.123188.

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Šoljaková, Libuše. "Environmental Management Accounting and Costing of Products". Český finanční a účetní časopis 2009, nr 4 (1.12.2009): 65–72. http://dx.doi.org/10.18267/j.cfuc.49.

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Christ, Katherine Leanne, Roger Burritt i Mohsen Varsei. "Towards environmental management accounting for trade-offs". Sustainability Accounting, Management and Policy Journal 7, nr 3 (5.09.2016): 428–48. http://dx.doi.org/10.1108/sampj-12-2015-0112.

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Purpose Environmental Management Accounting (EMA) information has become synonymous with win-win decision settings, but this paper aims to consider how EMA support can be extended to company managers who face the dynamics of win-wins and trade-offs. Design/methodology/approach Based on extant literature, the paper suggests an important extension of the use of EMA in support of management decision-making. The need for extended consideration and use of EMA to help overcome trade-offs is illustrated using the case of a wine bottling plant location decision by an Australian company in a global supply chain transporting wine from Australia to North America and Europe. Findings Results confirm the need to add to the broader use of EMA to assist managers attempting to solve real world trade-off problems between economic performance, carbon equivalent emissions reduction and water risk reduction. Research limitations/implications Generalisation of the single wine company case illustration to other companies and similar industry settings remains to be investigated. Practical implications Trade-offs are considered between economic benefit and two environmental performance matters of concern to the company, carbon equivalent emissions reduction and water risk reduction. Originality/value The paper introduces the notion of extending the use of EMA as a pragmatic way for managers to assess trade-off situations with environmental alternatives where no optimal solution is available. Value is added through the real case study of an Australian wine company.

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Keddie, S. Leanne. "Towards Environmental Management Accounting for Trade-Offs". Social and Environmental Accountability Journal 37, nr 3 (2.09.2017): 223–25. http://dx.doi.org/10.1080/0969160x.2017.1376908.

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Xiaomei, Li. "Theory and practice of environmental management accounting". International Journal of Technology Management & Sustainable Development 3, nr 1 (1.04.2004): 47–57. http://dx.doi.org/10.1386/ijtm.3.1.47/0.

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Kattan, Fadi, Richard Pike i Mike Tayles. "Reliance on management accounting under environmental uncertainty". Journal of Accounting & Organizational Change 3, nr 3 (25.09.2007): 227–49. http://dx.doi.org/10.1108/18325910710820283.

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BURSTRÖM, FREDRIK. "MATERIALS ACCOUNTING AND ENVIRONMENTAL MANAGEMENT IN MUNICIPALITIES". Journal of Environmental Assessment Policy and Management 01, nr 03 (wrzesień 1999): 297–327. http://dx.doi.org/10.1142/s1464333299000247.

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For municipalities to fulfil their role in a nation's work for a healthy environment, and ultimately for sustainability, there is a need for better information about the pressures society puts on the environment, as well as about the underlying causes of these pressures. At present, information about society's pressure on the environment is most often provided by inventories of emissions of different pollutants. In this paper, which takes its point of departure in Sweden, it is argued that such an approach is too narrow. Regional material flow analysis (MFA) is presented as an alternative to emissions inventories. The paper ends with a thorough discussion on the role of materials accounting (incorporating MFA) in municipal environmental management. It is suggested that an early application of this "tool" can promote a change of environmental management towards regional materials management, as a means for reaching sustainability, and further into regional environmental management.

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Rea, Michele A., i Lucia Stella. "Aspetti evolutivi dell'Environmental Management Accounting: l'Activity-Based Life-Cycle Costing". MANAGEMENT CONTROL, nr 2 (wrzesień 2012): 43–66. http://dx.doi.org/10.3280/maco2012-002003.

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Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting's limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the "traditional" Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.

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Nyahuna, Thomas, i Matthys Swanepoel. "Influence of environmental management accounting practices on the environmental sustainability of South African cement and mining companies". Environmental Economics 13, nr 1 (11.11.2022): 101–13. http://dx.doi.org/10.21511/ee.13(1).2022.09.

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Most companies in emerging economies need to be more conscious of environmental initiatives such as environmental management accounting practices (EMAP) that can effectively improve environmental sustainability. Therefore, this study investigates the effect of EMAP on the environmental sustainability of listed South African cement and mining companies. To achieve the aim of the study, 45 Johannesburg Stock Exchange-listed cement and mining companies were sampled based on data extracted from the annual integrated reports, financial statements, environmental and sustainability reports from 2012 to 2021. IBM SPSS Statistics 24 was used to analyze the relationship between EMAP and environmental sustainability. The results show that two environmental sustainability proxies, water consumption and recycled water, are significantly and positively related to EMAP. However, carbon emissions (p &lt; .061) insignificantly influence environmental sustainability. This suggests that some EMAP used by the sampled companies are inadequate to amplify environmental sustainability. The paper is essential to provide empirical evidence that managers of the cement and mining companies in South Africa need to devise better and new EMAP to reduce carbon emissions.

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Solovida, Grace T., i Hengky Latan. "Linking environmental strategy to environmental performance". Sustainability Accounting, Management and Policy Journal 8, nr 5 (6.11.2017): 595–619. http://dx.doi.org/10.1108/sampj-08-2016-0046.

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Purpose This paper aims to test a conceptual framework that describes the relationship between environmental strategy, environmental management accounting and environmental performance. In this paper, the authors argue that environmental strategy can directly influence environmental performance through environmental management accounting. Design/methodology/approach This paper examines the survey responses of general managers, operations managers, financial managers and environmental managers in an ISO 14001 certified company listed on the Indonesia Stock Exchange. The hypotheses were tested using a consistent partial least squares approach and bias-corrected and accelerated bootstrap confidence intervals to test the significance between variables. Findings In general, the proposed framework obtains adequate goodness-of-fit statistics. Furthermore, the results support the argument that there is a positive and significant effect of environmental strategies on the environmental performance of companies and that the role of environmental management accounting can mediate their relationship. Research limitations/implications The limitations of this study relate to the small sample size, as environmental results are still regarded as confidential by many companies. A causal relationship cannot be confirmed for the results. The instrument used is fully adopted from previous research, without unidimensional re-testing. This study contributes to the natural resource-based view literature by responding to recent calls to test the combined effect of resources on environmental performance. Practical implications This result could serve as a specific reference for policymaking at firms to continuously improve their environmental performance. This study also has important implications for management practices by illustrating the potential of environmental strategies and environmental management accounting to improve environmental performance. Social implications This result indicates that the improving green accounting in Indonesia would appear to require more mandated pressure from, particularly, governmental powers. Originality/value This study contributes to the corporate environmental accounting literature by providing empirical evidence linking environmental strategy with environmental performance through the implementation of environmental management accounting.

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Jasch, Christine. "Environmental management accounting (EMA) as the next step in the evolution of management accounting". Journal of Cleaner Production 14, nr 14 (styczeń 2006): 1190–93. http://dx.doi.org/10.1016/j.jclepro.2005.08.006.

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Nyahuna, Thomas, i Mishelle Doorasamy. "Application of environmental management accounting by small and medium enterprises in South Africa". Environmental Economics 12, nr 1 (5.10.2021): 103–11. http://dx.doi.org/10.21511/ee.12(1).2021.09.

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By focusing on environmental management accounting in SMEs, the study helps SME managers to effectively understand and find better ways of improving environmental management. The paper investigates environmental management accounting applications in manufacturing small and medium enterprises in Gauteng province. Small and medium enterprises were chosen based on their exclusion from the mainstream research on environmental management accounting (EMA). To achieve the main aim of the study, 24 in-depth interviews were undertaken among SMEs’ managers, accountants, chief executive officers, and owners. The study found that physical EMA is more common in SMEs than monetary EMA. 77% of SMEs’ respondents confirm using physical environmental information in their operations. Therefore, SMEs prefer EMA practices with little cost or no cost attached and practices that can effectively generate returns in the short term. In addition, the avoidance of monetary EMA is anchored on the premise of avoiding costly projects with no immediate material financial returns. Therefore, EMA is critical for SMEs to achieve sustainability.

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Nyahuna, Thomas, i Mishelle Doorasamy. "Application of environmental management accounting by small and medium enterprises in South Africa". Environmental Economics 12, nr 1 (5.10.2021): 103–11. http://dx.doi.org/10.21511/ee.12(1).2021.09.

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By focusing on environmental management accounting in SMEs, the study helps SME managers to effectively understand and find better ways of improving environmental management. The paper investigates environmental management accounting applications in manufacturing small and medium enterprises in Gauteng province. Small and medium enterprises were chosen based on their exclusion from the mainstream research on environmental management accounting (EMA). To achieve the main aim of the study, 24 in-depth interviews were undertaken among SMEs’ managers, accountants, chief executive officers, and owners. The study found that physical EMA is more common in SMEs than monetary EMA. 77% of SMEs’ respondents confirm using physical environmental information in their operations. Therefore, SMEs prefer EMA practices with little cost or no cost attached and practices that can effectively generate returns in the short term. In addition, the avoidance of monetary EMA is anchored on the premise of avoiding costly projects with no immediate material financial returns. Therefore, EMA is critical for SMEs to achieve sustainability.

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Wilmshurst, Trevor D., i Geoffrey R. Frost. "The role of accounting and the accountant in the environmental management system". Business Strategy and the Environment 10, nr 3 (2001): 135–47. http://dx.doi.org/10.1002/bse.283.

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Fuzi, Nursyazwani Mohd, Nurul Fadly Habidin, Sharul Effendy Janudin i Sharon Yong Yee Ong. "Environmental management accounting practices, environmental management system and environmental performance for the Malaysian manufacturing industry". International Journal of Business Excellence 18, nr 1 (2019): 120. http://dx.doi.org/10.1504/ijbex.2019.099452.

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Ong, Sharon Yong Yee, Sharul Effendy Janudin, Nurul Fadly Habidin i Nursyazwani Mohd Fuzi. "Environmental management accounting practices, environmental management system and environmental performance for the Malaysian manufacturing industry". International Journal of Business Excellence 18, nr 1 (2019): 120. http://dx.doi.org/10.1504/ijbex.2019.10020908.

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Reynolds, Giao, i Nicholas Mangos. "Investigating the Relationship between Environmental Strategies and Environmental Management Accounting". International Journal of Knowledge, Culture, and Change Management: Annual Review 11, nr 5 (2012): 89–114. http://dx.doi.org/10.18848/1447-9524/cgp/v11i05/50187.

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Russell, William G., Steven L. Skalak i Gail Miller. "Environmental cost accounting: The bottom line for environmental quality management". Environmental Quality Management 3, nr 3 (1994): 255–68. http://dx.doi.org/10.1002/tqem.3310030302.

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Huseno, Tun. "THE ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) PERSPECTIVE CALCULATION OF ENVIRONMENTAL MANAGEMENT ENVIRONMENT IN RIAU". Jurnal Aplikasi Manajemen 16, nr 4 (1.12.2018): 714–21. http://dx.doi.org/10.21776/ub.jam.2018.016.04.18.

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Bennett, Martin D. "Environmental management in organisations: The role of management accounting: Review". Social and Environmental Accountability Journal 18, nr 2 (wrzesień 1998): 25. http://dx.doi.org/10.1080/0969160x.1998.9651593.

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Fuzi, Nursyazwani Mohd, Sabrinah Adam, Mohamad Rohieszan Ramdan, Sharon Yong Yee Ong, Juliana Osman, Subramaniam Kolandan, Siti Zubaidah Mohd Ariffin, Nor Sa’adah Jamaluddin i Karmilah Abdullah. "Sustainability Management Accounting and Organizational Performance: The Mediating Role of Environmental Management System". Sustainability 14, nr 21 (1.11.2022): 14290. http://dx.doi.org/10.3390/su142114290.

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The aim of this study was to investigate the relationship between sustainability management accounting, environmental management system, and organizational performance for the Malaysian manufacturing industry. The data were collected from 350 manufacturing companies in Malaysia using online questionnaires. Structural equation modeling was used to investigate the relationship between sustainability management accounting, environmental management system, and organizational performance. The findings showed that there was a significant positive relationship between sustainability management accounting and organizational performance (β = 0.530, p < 0.001), sustainability management accounting and environmental management system (β = 0.583, p < 0.001), and environmental management system and organizational performance (β = 0.168, p < 0.05). The findings also found an indirect effect of sustainability management accounting on organizational performance (β = 0.271, p < 0.05) through environmental management system implementation. Results show that environmental management systems can be considered as partial mediators. The environmental management system as a mediator for the Malaysian manufacturing industry increased the impact of sustainability management accounting on organizational performance. This study provides a fundamental approach for practitioners and manufacturing researchers to improve organizational performance through the implementation of sustainability management accounting and environmental management systems.

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Pires, Rui, Maria-Ceu Gaspar Alves i Catarina Fernandes. "The Usefulness of Accounting Information and Management Accounting Practices under Environmental Uncertainty". Journal of Risk and Financial Management 16, nr 2 (8.02.2023): 102. http://dx.doi.org/10.3390/jrfm16020102.

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The purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management accounting practices (MAPs) usage. Secondly, we intend to explore how these relationships influence decision-makers’ satisfaction with management accounting information. Survey data were obtained through an online questionnaire from 114 large manufacturing companies operating in Portugal. The findings indicate a positive relationship between environmental uncertainty and timely management accounting information usefulness and between (broad-scope and timely) management accounting information usefulness and (traditional and contemporary) MAPs usage. The findings also show that decision-makers’ satisfaction with management accounting information improves when there is a good fit between environmental uncertainty, broad-scope and timely management accounting information usefulness, and MAPs usage. In this way, organisations need to adjust the implementation and usage of MAPs to contextual factors, using both contemporary and traditional MAPs, to achieve greater decision-makers’ satisfaction with management accounting information. Thus, the results achieved in this study are useful for both theory and practice and have several implications for professionals engaged in MAPs implementation and decision-making activities.

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Liu, Liping, i Chunyu Zhang. "Linking environmental management accounting to green organisational behaviour: The mediating role of green human resource management". PLOS ONE 17, nr 12 (28.12.2022): e0279568. http://dx.doi.org/10.1371/journal.pone.0279568.

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The China’s economy is developing rapidly, and it affects the environment on several levels. Therefore, this study examines the effect of environmental management accounting, green human resource management (HRM), on green organisational behaviour (OB). We collected 383 questionnaires completed by human resource managers and accounting managers in the Chinese hospitality industry. We used a covariance-based structural equation model to test the hypotheses in this study. The empirical evidence shows a positive and significant effect between environmental management accounting (monetary environmental management accounting, and physical environmental management accounting) and green HRM (β = 0.262, p < 0.01, β = 0.378, p< 0.01). Green HRM mediates the influence of environmental management accounting (monetary environmental management accounting, β = 0.059, p < 0.01; physical environmental management accounting, β = 0.084, p< 0.01) on green OB. The analysis confirmed the importance of environmental management accounting (as opposed to green human resource management) in predicting green behaviour and the critical role of green human resource management in connecting environmental management accounting and green OB. Thus, this study extends the literature’s perspective on green OB to environmental management accounting and green HRM.

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Hyršlová, Jaroslava, Petra Mísařová i Danka Némethová. "Environmental accounting in the Czech Republic". Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 54, nr 6 (2006): 57–68. http://dx.doi.org/10.11118/actaun200654060057.

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The aim of the paper is to demonstrate the existing state of environmental accounting as used in business and to discuss the shift of system application, focusing on the enterprises that have already implemented the environmental management systems. The paper summarizes the research outcomes of 2005, carried out by the Czech Environmental Management Centre and the Czech Environmental Information Agency. The research was targeted at the experience of companies with an implementation and operation of the environmental accounting system in the Czech Republic. The subject of the research was tracing and evaluating of environmental costs and benefit of the system of environmental accounting for company management.

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Antić, Ljilja, Tatjana Stevanović i Jovana Milenović. "Environmental activity-based costing as an instrument of environmental management accounting". Ekonomski pogledi 23, nr 1 (2021): 53–68. http://dx.doi.org/10.5937/ekopogl2101053a.

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The issue of environmental protection has become increasingly important throughout the world in recent decades. Spreading awareness of the quality of the environment should not be sought only in the application of eco-technologies, but also in environmental ethics, because without it there is no human survival and preservation of the environment. Environmental management accounting plays an important role in the environmental management process, the aim of which is to provide relevant information to all stakeholders. Also, environmental management accounting improves resource efficiency and makes it easier for company managers to make decisions on the project that will help improve environmental performance. The aim of this paper is to point out the importance and need for environmental activity-based costing as an instrument of environmental management accounting

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Muza, Cuthbert, i Itumeleng Magadi. "Environmental Management accounting implementation in Zimbabwe mining sector". IOSR Journal of Business and Management 16, nr 9 (2014): 82–92. http://dx.doi.org/10.9790/487x-16918292.

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Shikata, Yasuyuki, i Kikuo Kitada. "A View of Environmental Accounting in Farm Management". Journal of Rural Problems 44, nr 3 (2008): 436–48. http://dx.doi.org/10.7310/arfe1965.44.436.

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Ong, Janice, Raman Noordin i Junainah Jaidi. "Environmental Management Accounting in the Malaysian Manufacturing Sector". Asian Journal of Accounting Perspectives 13, nr 1 (28.02.2020): 85–103. http://dx.doi.org/10.22452/ajap.vol13no1.5.

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Novie Susanti Suseno. "Environmental Management Accounting dan dampaknya terhadap Inovasi Produk". Jurnal Kalibrasi 16, nr 2 (24.07.2018): 23–29. http://dx.doi.org/10.33364/kalibrasi/v.16-2.527.

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Penelitian ini bertujuan untuk menguji pengaruh Environmental Management Accounting (EMA) terhadap inovasi produk. Metode penelitian yang digunakan adalah metode asosiatif. Lokasi penelitian di lakukan di PT Coca Cola Bottling Indonesia. Metode pengumpulan data di lakukan adalah pendekatan survey dengan menyebarkan kuesioner kepada 30 orang sampel. Teknik analisis data yang digunakan adalah model regresi. Hasil penelitian menunjukkan bahwa terdapat pengaruh Environmental Management Accounting (EMA) terhadap inovasi produk. Model ini telah memberikan bukti untuk mendukung gagasan bahwa dengan dikembangkannya Environmental Management Accounting (EMA) dapat meningkatkan performa perusahaan melalui inovasi yang dilakukan oleh perusahaan. Dengan demikian, ini memberikan indikasi yang jelas bahwa mekanisme Environmental Management Accounting (EMA) dapat menciptakan dampak yang cocok untuk meningkatkan keunggulan kompetitif.

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