Title: Environmental management accounting practices, environmental management system and environmental performance for the Malaysian manufacturing industry

Authors: Nursyazwani Mohd Fuzi; Nurul Fadly Habidin; Sharul Effendy Janudin; Sharon Yong Yee Ong

Addresses: Department of Accounting and Finance, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak, Malaysia ' Department of Management and Leadership, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak, Malaysia ' Department of Accounting and Finance, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak, Malaysia ' Department of Management and Leadership, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak, Malaysia

Abstract: The aim of this study is to examine the relationship between environmental management accounting practices (EMAP), environmental management system (EMS) and environmental performance (EP) for the Malaysian manufacturing industry. EMAP and EMS is one of the important strategic management accounting to improve the EP in the manufacturing industry. This study is using a structural equation modelling (SEM) technique to test the relationship between EMAP, EMS, and EP for the Malaysian manufacturing industry. Indeed, the SEM technique enables the researcher to test the relationship between EMAP, EMS, and EP structural model for Malaysian manufacturing industry. Based on the proposed conceptual model, research hypotheses were developed. Therefore, this study would provide new insights for the environmental management accounting area including EMAP and EMS in order to improve EP for the Malaysian manufacturing industry.

Keywords: environmental management accounting practices; EMAP; environmental management system; EMS; environmental performance; environmental cost; auditing; financial performance; operational performance; structural equation modelling; SEM; manufacturing industry; Malaysia.

DOI: 10.1504/IJBEX.2019.099452

International Journal of Business Excellence, 2019 Vol.18 No.1, pp.120 - 136

Received: 22 May 2017
Accepted: 09 Mar 2018
Published online: 06 May 2019 *

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