Environmental Management Accounting: A Tool for Better Management Practice

Authors

  • Che Ku Hisam Che Ku Kassim Faculty of Accountancy, Universiti Teknologi MARA Cawangan Terengganu, Malaysia
  • Avylin Roziana Mohd Ariffin Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Malaysia
  • Siti Nasuha Muhmad Faculty of Accountancy, Universiti Teknologi MARA Cawangan Terengganu, Malaysia

DOI:

https://doi.org/10.14738/assrj.119.2.17399

Keywords:

Environmental Management Accounting, Environmental Accounting, Management Accounting, Material Flow Analysis, Environmental Costs

Abstract

Over the years, there has been a growing emphasis among organisations on the need to address environmental issues and develop management practices and tools that are useful in improving environmental performance of the organisations.  The deficiency of conventional accounting practices has spurred the infusion of environmental management accounting (EMA) and its adoption has been promoted at international, national and local government levels. The main purpose of this paper is to provide a general discussion on pertinent characteristics of EMA including its supporting tools to enhance its applicability and potential benefits that could be derived from its adoption. The discussion adds to the existing literature and provides a platform for future research intending to examine the extent of EMA development in an organisation.

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Published

2024-09-11

How to Cite

Kassim, C. K. H. C. K., Ariffin, A. R. M., & Muhmad, S. N. (2024). Environmental Management Accounting: A Tool for Better Management Practice. Advances in Social Sciences Research Journal, 11(9.2), 55–63. https://doi.org/10.14738/assrj.119.2.17399

Issue

Vol. 11 No. 9.2 (2024): Advances in Social Sciences Research Journal

Section

Articles

License

Copyright (c) 2024 Che Ku Hisam Che Ku Kassim, Avylin Roziana Mohd Ariffin, Siti Nasuha Muhmad

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