The effect of environmental management accounting practices and innovation on Malaysian organizations’ (ISO 14001) competitive advantage and performances / Mohd Sobre Ismail

The growing demand for environmental protection had pushed organizations to become more environmentally responsible. In order to react to the demand of environmentally conscious society, organizations must incorporate environmental agenda in their corporate strategy. The adoption of environmental ma...

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Main Author: Ismail, Mohd Sobre
Format: Thesis
Language:English
Published: 2013
Online Access:https://ir.uitm.edu.my/id/eprint/16333/1/TM_MOHD%20SOBRE%20ISMAIL%20AC%2013_5.pdf
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id my-uitm-ir.16333
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spelling my-uitm-ir.163332022-04-13T01:19:31Z The effect of environmental management accounting practices and innovation on Malaysian organizations’ (ISO 14001) competitive advantage and performances / Mohd Sobre Ismail 2013-08 Ismail, Mohd Sobre The growing demand for environmental protection had pushed organizations to become more environmentally responsible. In order to react to the demand of environmentally conscious society, organizations must incorporate environmental agenda in their corporate strategy. The adoption of environmental management accounting practices would help organizations to realize significant costs saving, enhance organizational competitiveness and improve organizations’ performances. Besides that, practicing environmental management accounting would also stimulate innovation in an organization. However, some previous studies revealed those organizations which implemented environmental management accounting practices were unable to realize those benefits. Due to the inconsistency of the previous studies’ results, the present study tries to shed light on the relationship between environmental management accounting practices and innovation and, organizations’ competitive advantage and performances. An online survey had been deployed to ISO 14001 certified Malaysian organizations’ chief executive officer, managing directors, financemanager or key personnel involved in environmental management. 36 usable responses were received and analyzed using SPSS version 21. The present study showed that environmental management accounting practices would enhance organizational competitiveness and organization’s competitive advantage would then improve organizational performances. Therefore, these results would promote organizations which had yet to incorporate environmental agenda in their corporate strategy to adopt environmental management accounting practices which suggest that not only the environment can be preserved, the practices also would enhance organizational competitiveness and thus improve organizational performances. 2013-08 Thesis https://ir.uitm.edu.my/id/eprint/16333/ https://ir.uitm.edu.my/id/eprint/16333/1/TM_MOHD%20SOBRE%20ISMAIL%20AC%2013_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy Ramli, Aliza (Associate Professor Dr.)
institution Universiti Teknologi MARA
collection UiTM Institutional Repository
language English
advisor Ramli, Aliza (Associate Professor Dr.)
description The growing demand for environmental protection had pushed organizations to become more environmentally responsible. In order to react to the demand of environmentally conscious society, organizations must incorporate environmental agenda in their corporate strategy. The adoption of environmental management accounting practices would help organizations to realize significant costs saving, enhance organizational competitiveness and improve organizations’ performances. Besides that, practicing environmental management accounting would also stimulate innovation in an organization. However, some previous studies revealed those organizations which implemented environmental management accounting practices were unable to realize those benefits. Due to the inconsistency of the previous studies’ results, the present study tries to shed light on the relationship between environmental management accounting practices and innovation and, organizations’ competitive advantage and performances. An online survey had been deployed to ISO 14001 certified Malaysian organizations’ chief executive officer, managing directors, financemanager or key personnel involved in environmental management. 36 usable responses were received and analyzed using SPSS version 21. The present study showed that environmental management accounting practices would enhance organizational competitiveness and organization’s competitive advantage would then improve organizational performances. Therefore, these results would promote organizations which had yet to incorporate environmental agenda in their corporate strategy to adopt environmental management accounting practices which suggest that not only the environment can be preserved, the practices also would enhance organizational competitiveness and thus improve organizational performances.
format Thesis
qualification_name Master of Philosophy (M.Phil.)
qualification_level Master's degree
author Ismail, Mohd Sobre
spellingShingle Ismail, Mohd Sobre
The effect of environmental management accounting practices and innovation on Malaysian organizations’ (ISO 14001) competitive advantage and performances / Mohd Sobre Ismail
author_facet Ismail, Mohd Sobre
author_sort Ismail, Mohd Sobre
title The effect of environmental management accounting practices and innovation on Malaysian organizations’ (ISO 14001) competitive advantage and performances / Mohd Sobre Ismail
title_short The effect of environmental management accounting practices and innovation on Malaysian organizations’ (ISO 14001) competitive advantage and performances / Mohd Sobre Ismail
title_full The effect of environmental management accounting practices and innovation on Malaysian organizations’ (ISO 14001) competitive advantage and performances / Mohd Sobre Ismail
title_fullStr The effect of environmental management accounting practices and innovation on Malaysian organizations’ (ISO 14001) competitive advantage and performances / Mohd Sobre Ismail
title_full_unstemmed The effect of environmental management accounting practices and innovation on Malaysian organizations’ (ISO 14001) competitive advantage and performances / Mohd Sobre Ismail
title_sort effect of environmental management accounting practices and innovation on malaysian organizations’ (iso 14001) competitive advantage and performances / mohd sobre ismail
granting_institution Universiti Teknologi MARA
granting_department Faculty of Accountancy
publishDate 2013
url https://ir.uitm.edu.my/id/eprint/16333/1/TM_MOHD%20SOBRE%20ISMAIL%20AC%2013_5.pdf
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