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Environmental Management Accounting (EMA): Is There A Need?

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dc.contributor.authorAvylin Roziana Mohd Ariffinen_US
dc.date.accessioned2024-05-28T04:27:42Z
dc.date.available2024-05-28T04:27:42Z
dc.date.issued2016
dc.description.abstractMounting awareness among various stakeholders of environmental management issues has motivated companies to place sustainability development on their business agenda. However, the conventional accounting system is not able to capture environmental concerns which this has hindered companies from identifying opportunities for improving their environmental performance. Environmental Management Accounting (EMA) therefore becomes an important innovation to be applied by business firms to allow them to identify ways for more efficient processes and better consumption of resources that may lead both to positive environmental and economic performance. Unfortunately, this system is not widely implemented yet. Therefore, this paper outlines the motivation for the uptake of the practice. Based on diffusion of innovation perspective, it is found that environmental concerns are not currently perceived as a priority. Due to this, companies do not feel the need to change to another system and dismissed EMA as impractical for them.en_US
dc.identifier.citationInternational Journal of Liberal Arts and Social Science Vol. 4 No. 6 August, 2016en_US
dc.identifier.epage96103
dc.identifier.issn2307-924X
dc.identifier.issue6
dc.identifier.other754-1
dc.identifier.spage96103
dc.identifier.urihttps://ijlass.org/data/frontImages/gallery/Vol._4_No._6/10._96-103.pdf
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/5687
dc.identifier.volume4
dc.language.isoenen_US
dc.publisherCENTRE FOR ENHANCING KNOWLEDGE (CEK), UKen_US
dc.relation.ispartofInternational Journal of Liberal Arts and Social Scienceen_US
dc.subjectEnvironmental Management Accounting, Accounting innovation, DOIen_US
dc.titleEnvironmental Management Accounting (EMA): Is There A Need?en_US
dc.typeArticleen_US
dspace.entity.typePublication

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