Work

Perception of Environmental Management Accounting Practices on Environmental Performance

Year: 2025

Type: article

Abstract: The objective of this study is to determine the impact of environmental management accounting practices on environmental performance at Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM). To measure the environmental performance of TISSA, monetary environmental management accounting (MEMA) and physical environmental management accounting (PEMA) practices were used. This research was conducted using an online questionnaire distributed to the staff and students of the TISSA. A total of 101 respondents consisting of students and staff answered this survey. Multiple regression analysis was used to analyze the results of the survey. The results show that there is a significant impact of MEMA and PEMA practices on environmental performance.

Source: International Journal of Academic Research in Business and Social Sciences

DOI: 10.6007/ijarbss/v15-i12/27291

Authors: Thanaletchumi Appalasamy, Nursyazwani Mohd Fuzi, Hanini Ilyana Che Hashim

Institution: University of Technology Malaysia

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W7116765344

FWCI:

Cites:

Cited by:

Related to: