Accountants' involvement in corporate environmental governance in Malaysia: case evidence within the automotive industry / Noor Sufiawati Khairani

Khairani, Noor Sufiawati (2018) Accountants' involvement in corporate environmental governance in Malaysia: case evidence within the automotive industry / Noor Sufiawati Khairani. Insight Journal (IJ) UiTM Cawangan Johor Online Journal, 1 (1). pp. 75-89. ISSN 2600-8564

Abstract

This study investigates the involvement of corporate accountants in corporate environmental governance (CEG) of car manufacturers and assemblers within the Malaysian automotive industry. On the basis of System Thinking, proponents of CEG suggest that a firm and its subsystem which includes the people such as the corporate accountants should act as a system to successfully address the environmental issues. However, to date, only few studies have investigated on corporate accountants’ involvement in CEG particularly within the Malaysian automotive industry context. This paper thus contributes to fill this gap in the literature by examining corporate accountants’ involvement in CEG within the automotive industry in Malaysia. Adopting a single case study method, this exploratory study collects data through semi-structured interviews and document reviews from an automotive case firm operating in Malaysia. Consistent with the literature, the findings indicate limited active involvement of corporate accountants in the case firm’s CEG. Nevertheless, a broad-based study involving manufacturing companies across industries in Malaysia may provide a better picture of the involvement of corporate accountants in CEG within the local scenario.

Metadata

Item Type: Article
Creators:
CreatorsEmail / ID. Num
Khairani, Noor SufiawatiUNSPECIFIED
Contributors:
ContributionNameID Num. / Email
EditorRaja Ahmad, Dr. Raja AdzrinUNSPECIFIED
EditorZainon, Assoc. Prof Dr. SaunahUNSPECIFIED
EditorSoo, Assoc. Prof. Dr. Carolyn Kum YokeUNSPECIFIED
EditorKadri, Assoc. Prof. Dr Mohd HalimUNSPECIFIED
EditorChe Yaakob, Assoc. Prof. Ahmad NawawiUNSPECIFIED
EditorIsmail, Dr. NoriahUNSPECIFIED
EditorKhairani, Dr. Noor SufiawatiUNSPECIFIED
EditorOthman, Dr. Akmal AiniUNSPECIFIED
EditorIsmail, Dr. NorashikinUNSPECIFIED
EditorAhmad, Dr. Syahrul AhmarUNSPECIFIED
EditorMisman, Dr. Faridah NajunaUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Corporations > Corporate organization. Corporate governance
H Social Sciences > HF Commerce > Accounting. Bookkeeping
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Accountants
Divisions: Universiti Teknologi MARA, Johor > Segamat Campus
Journal or Publication Title: Insight Journal (IJ) UiTM Cawangan Johor Online Journal
Journal: UiTM Journal > INSIGHT Journal (IJ)
ISSN: 2600-8564
Volume: 1
Number: 1
Page Range: pp. 75-89
Item ID: 41138
Related URLs:
Uncontrolled Keywords: Corporate environmental governance; Accountants’ involvement; Environmental accounting; Automotive industry; UiTM Cawangan Johor
URI: http://ir.uitm.edu.my/id/eprint/41138

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