Environmental management accounting: identifying future potentials / Gagaring Pagalung Amiruddin

Amiruddin, Gagaring Pagalung (2016) Environmental management accounting: identifying future potentials / Gagaring Pagalung Amiruddin. Asia-Pacific Management Accounting Journal, 11 (1). pp. 80-94. ISSN 1675-3194

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Abstract

This study evaluates the use of environmental management accounting(EMA) in maintaining business processes among industrial companies. EMA is a management tool related to environment accountability. It is utilized to improve the financial and environmental performances of companies to achieve sustainability. This study reviews management accounting literature that has examined industrial environmental pollution. Results show that companies that conduct environmental activities identify the problem associated with the environment as environmental cost. This cost is reported in the environmental cost report, which provides a clear, detailed picture of all environment costs. The environmental cost report assists managers in their decision-making process. Generally, companies do not adhere to environmental accountability. In addition, the environmental cost report of companies cannot separated from their financial statements.

Item Type: Article
Uncontrolled Keywords: environmental management accounting, environmental accounting, financial performance, environmental performance, environmental costs
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Managerial accounting > Malaysia
Divisions: Faculty of Accountancy
Depositing User: Staf Pendigitalan 5
Date Deposited: 27 Jan 2017 08:08
Last Modified: 27 Jan 2017 08:08
URI: http://ir.uitm.edu.my/id/eprint/16068

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