Organisation isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies / Aliza Ramli, Fatin Nabilah Abd Razak and Zarinah Abdul Rasit

Ramli, Aliza and Abd Razak, Fatin Nabilah and Abdul Rasit, Zarinah (2019) Organisation isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies / Aliza Ramli, Fatin Nabilah Abd Razak and Zarinah Abdul Rasit. In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam, Selangor, p. 110. ISBN 978-967-17038-0-9

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Abstract

Rising environmental issues due to companies’ activities and the public’s demand for a better environment has caused companies to face pressures from their stakeholders. However, in Malaysia, the implementation level of environmental practices is still moderate among public listed companies. This study, therefore, examines the organisational isomorphism as the determinant of the extent of environmental management accounting practices by Malaysian public listed companies in the Main Market based on institutional theory. Coercive, normative and mimetic isomorphism were taken as the determinants of the extent of usage of environmental management accounting. Survey method was used where an online questionnaire for data collection was send to Malaysian public listed companies. Statistical analyses were used to analyze the variables. The survey results revealed that these companies to a great extent have implemented environmental management accounting. It was also found that coercive isomorphism significantly influenced the environmental management accounting practices of Malaysian public listed companies. This suggests that companies will implement environmental-related practices with the existence of coercive pressures, derived from the government and the company’s shareholders. The implementation of environmental management accounting is beneficial to overcome the problem of traditional management accounting which fails to incorporate environmental hidden costs. Thus, the empirical findings from the study put forth the crucial specific factors that can aid the government to encourage companies to become responsible and contribute to green initiatives through environmental management accounting practices.

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Item Type: Book Section
Creators:
Creators
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Ramli, Aliza
aliza629@uitm.edu.my
Abd Razak, Fatin Nabilah
UNSPECIFIED
Abdul Rasit, Zarinah
UNSPECIFIED
Subjects: H Social Sciences > HG Finance > Banking > Accounting. Bookkeeping
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Page Range: p. 110
Item ID: 44250
Uncontrolled Keywords: Environmental management accounting; Institutional theory; Isomorphism; Environmental practices; Malaysian public listed companies
URI: https://ir.uitm.edu.my/id/eprint/44250

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44250

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