Environmental management accounting practices among shared services centres

Nur Ashikin Ishak; Nur Adura Ahmad Noruddin; Erlane K Ghani; Rina Fadhilah Ismail; Emmarelda Maswesi Ahmad

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Environmental management accounting practices among shared services centres

Author(s)

Nur Ashikin Ishak Faculty of Accountancy, Universiti Teknologi MARA Selangor,42300 Bandar Puncak Alam, Selangor,Malaysia

Nur Adura Ahmad Noruddin Faculty of Accountancy, Universiti Teknologi MARA Selangor,42300 Bandar Puncak Alam, Selangor,Malaysia

Erlane K Ghani Faculty of Accountancy, Universiti Teknologi MARA Selangor,42300 Bandar Puncak Alam, Selangor,Malaysia

Rina Fadhilah Ismail Faculty of Accountancy, Universiti Teknologi MARA Selangor,42300 Bandar Puncak Alam, Selangor,Malaysia

Emmarelda Maswesi Ahmad Faculty of Accountancy, Universiti Teknologi MARA Selangor,42300 Bandar Puncak Alam, Selangor,Malaysia

Abstract

Issues on business environmental impacts and obligation towards proliferating regulations are rapidly accelerating. This has become an eye-opener for many organizations to incorporate environmental information into their business strategies. Although environmental management entails greater additional costs, industry players should acknowledge that environmental management accounting (EMA) can provide useful information needed to manage and improve performance that leads to sustainable development. The main objective of this study is to determine the extent of EMA practices as well as to investigate factors influencing the EMA among shared services centers (SSCs) in Malaysia. Built on the institutional theory, data was collected through questionnaires. The findings exposed that SSCs practice both monetary and physical EMA but at a low level. Also, the study reveals that coercive pressures imposed by the authorities had led to being SSCs’ most prevailing factor for implementing EMA.

Publication Details

Page(s) 471-476

DOI DOI not available

Published Journal: Science International, Volume: 32, Issue: 4, Year: 2020

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Keywords

Environmental management accounting practices, Institutional theory, Shared services centers