Journal Screenshot

International Journal of Academic Research in Business and Social Sciences

Open Access Journal

ISSN: 2222-6990

Environmental Management Accounting Practices on Environmental Performance among Students and Lecturers

Nuraini Rasyidah Abdullah, Nursyazwani Mohd Fuzi, Hanini Ilyana Che Hashim, Sharon Yong Yee Ong

http://dx.doi.org/10.6007/IJARBSS/v13-i12/19880

Open access

The purpose of the study was to investigate the perception of environmental management accounting practices on environmental performance among students and lecturers in Faculty of Management. This research was conducted using a quantitative approach. 120 questionnaires were used to collect data from students and lecturers in the Faculty of Management. The results show that monetary EMA and physical EMA have a positive impact on environmental performance. Thus, Faculty of Management should consider adopting environmental management accounting practices and using the information developed by environmental management accounting practices to achieve the greatest benefit, especially cost savings.

Burritt, R. L., Schaltegger, S., & Christ, K. L. (2023). Environmental management accounting – developments over the last 20 years from a framework perspective. Australian Accounting Review, 0(0), 1-16.
Chang, H. (2013). Environmental management accounting in the Taiwanese higher education sector: Issues and opportunities. International Journal of Sustainability in Higher Education, 14(2), 133-145.
Chang, H., & Deegan, C. (2010). Exploring factors influencing environmental management accounting adoption at RMIT University. In Sixth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 26(4), 11-13.
Christine, D., Yadiati, W., Afiah, N. N., & Fitrijanti, T. (2019). The relationship of environmental management accounting, environmental strategy and managerial commitment with environmental performance and economic performance. International Journal of Energy Economics and Policy, 9(5), 458-464.
Deb, B. C., Rahman, M. M., & Rahman, M. S. (2023). The impact of environmental management accounting on environmental and financial performance: Empirical evidence from Bangladesh. Journal of Accounting & Organizational Change, 19(3), 420-446.
Fuzi, N. M., Habidin, N., Janudin, S. E., & Ong, S. Y. Y. (2019). Environmental management accounting practices, environmental management system and environmental performance for the Malaysian manufacturing industry. International Journal of Business Excellence, 18(1), 120-136.
Jamil, C. Z. M., & Mohamed, R. (2017). Antecedent factors of environmental management accounting practice. International Journal of Economic Research, 14(16), 543-553.
Le, T. T., Nguyen, T. M., & Phan, T. T. (2019). Environmental management accounting and performance efficiency in the Vietnamese construction material industry—A managerial implication for sustainable development. Sustainability, 11, 5152.
Qian, W., Horisch, J., & Schaltegger, S. (2018). Environmental management accounting and its effects on carbon management and disclosure quality. Journal of Cleaner Production, 174, 1608-1619.
Zandi, G., & Lee, H. (2019). Factors affecting environmental management accounting and environmental performance: An empirical assessment. International Journal of Energy Economics and Policy, 9(6), 342-348.

N/A