Highlights from the research: The goal of this study is to investigate the relationship between environmental management accounting (EMA) and environmental performance in Malaysia's SMEs manufacturing industry. Many businesses, regardless of size or style, have been touched by the environmental challenge. Ferreira et al. [1] claim that the type of industry, not the size of the organisation, influences whether or not the EMA technique is used. The tracking, tracing, and treatment of expenses, earnings, and savings experienced as a result of the company's environmental initiatives are all part of EMA practises [2]. In Malaysia, EMA is still a relatively new concept, and managers and accountants are lacking in this field [3]. As a result, additional empirical evidence on EMA practises, particularly in developing countries like Malaysia, is needed. As a result, this research is crucial in describing how EMA is now used in SMEs and how it affects environmental performance. The physical EMA has a larger mean than the monetary EMA, according to the findings. The results show that the current state of EMA practises is not encouraging. Both forms of EMA practises (monetary and physical) have a considerable impact on environmental performance, according to the regression results.
Author(S) Details
Rapiah Mohamed
Tunku Puteri Intan Safinaz School of Accountancy, UUM College of Business, Universiti Utara Malaysia, Malaysia.
Che Zuriana Muhammad Jamil
Tunku Puteri Intan Safinaz School of Accountancy, UUM College of Business, Universiti Utara Malaysia, Malaysia.
View Book:- https://stm.bookpi.org/STHSS-V8/article/view/4772
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