Environmental Management Accounting System and Value Creation: An institutional perspective

Authors

  • Nirman Noor Afiqi Mat Yusoh Investment Management Section, Accountant General Department, Ministry of Finance, Putrajaya, Malaysia
  • Tuan Zainun Tuan Mat Faculty of Accountancy, University Technology MARA, Puncak Alam, Malaysia
  • Azizah Abdullah Faculty of Accountancy, University Technology MARA, Shah Alam, Malaysia
  • Ferina Marimuthu Faculty of Accounting and Informatics, Durban University of Technology, Durban, South Africa

DOI:

https://doi.org/10.21834/ebpj.v6i17.2866

Abstract

The emergence of environmental issues has increased environmental protection awareness among society and pushed organizations to become environmentally responsible. Many companies currently consolidate environmental matters into their corporate strategic plan by adopting a comprehensive Environmental Management Accounting System (EMAS) to create more value. However, a lack of understanding on the institutional pressures persuading EMAS adoption within the organizations has reduced the urgency for the company to adopt the EMAS. This paper aims to explain the management's behavioral issues towards accepting EMAS adoption and how this behavior would lead to value creation.  

Keywords: Environmental Management Accounting System (EMAS), behavioral barriers, value creation, institutional theory

eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.

DOI: https://doi.org/10.21834/ebpj.v6i17.2866

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Published

2021-08-15

How to Cite

Mat Yusoh, N. N. A. ., Tuan Mat, T. Z. ., Abdullah, A. ., & Marimuthu, F. . (2021). Environmental Management Accounting System and Value Creation: An institutional perspective . Environment-Behaviour Proceedings Journal, 6(17), 217–223. https://doi.org/10.21834/ebpj.v6i17.2866

Issue

Vol. 6 No. 17 (2021): Aug. 9th Asian Conference on Environment-Behaviour Studies, AcE-Bs2021, 28-29 Jul 2021

Section

Management / Production Environment
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