rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Adoption of environmental management accounting
    sub title: an investigation of companies in environmentally sensitive industries
  name:
    name part: Avylin Roziana bt Mohd Ariffin
    role:
      role term: creator
  name:
    name part: International Islamic University Malaysia
    name part: Kulliyyah of Economics and Management Sciences
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    place:
      place term: Gombak, Selangor
    publisher: Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia
    date issued: 2016
  language:
    language term: eng
  physical description:
    extent: xvii, 376 leaves : ill. ; 30cm.
  abstract: Mounting awareness among various stakeholders of environmental management issues has motivated companies to place sustainability development on their business agenda. However, the unavailability of a system that can capture environmental concerns has hindered companies from identifying opportunities for improving their environmental performance. The role of accounting as a tool to address environmental problems therefore has become critical. The use of environmental accounting, particularly environmental management accounting (EMA), will allow management to identify ways for more efficient processes and better consumption of resources that may lead both to positive environmental and to economic performance. By utilising survey and semi-structured interviews to gain evidence from the practitioner's view, this study contributes to outlining the extent of EMA diffusion among environmentally-sensitive industries in Malaysia, the motivation for the uptake of the practice, the effects of the adoption on firm performance and problems/challenges related to its adoption. Diffusion of Innovation (DOI) and Neo-Institutional Sociology (NIS) perspective provides a theoretical background for this empirical study. DOI Theory suggests that technical and organisational factors are relevant for EMA adoption, while NIS stresses the part that environmental or external factors play in such a phenomenon. The correlation test suggests that all technical, organisational and institutional contexts play significant roles in EMA diffusion. Specifically, the perceived relative advantage of EMA, community pressure, regulatory pressure, normative pressure, multi-nationality status, the existence of an internal champion and top management's support are positively associated with the diffusion stage of EMA. Further logistic regressions tests were conducted to look at how EMA moved from one stage of diffusion to another within firms. While the existence of an internal champion caused firms to consi…
  note: by Avylin Roziana binti Mohd Ariffin
  note: Thesis (Ph.D)--International Islamic University Malaysia, 2016.
  note: Includes bibliographical references (leaves 309-356).
  subject:
    geographic code: a-my---
  classification: TD195.M4
  identifier: http://studentrepo.iium.edu.my/handle/123456789/2941
  record info:
    record content source: UIAM
    record creation date: 170517
    language of cataloging:
      language term: eng