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Introduction: Environmental Accounting
While the pressure of legitimacy was found to greatly influence companies’ environmental accounting reporting (ER) practices, being environmentally responsible, however, is not necessarily reflected through positive and descriptive ER. Unless companies begin to truly commit to their business environmental impacts, the issue of incomprehensiveness and incredibility of ER will remain. Given it has been suggested that the deficiency of conventional accounting practices to capture environmental information contributes to the non-disclosure of complete and reliable information, the implementation of environmental accounting is thus necessary. Through EMA implementation, both monetary and physical environmental information can be generated, enabling the integration of environmental accounting information into decision makings as well as reporting practices.
A review of the literature suggests that there has been very little research conducted on EMA implementation and the effect its hold on ER practices. Therefore, the present study seeks to examine the extent to which companies implement EMA and whether such implementation is influenced by corporate characteristics. The present study also examines whether the extent of EMA implementation influences the quantity and quality of ER. Using a contingency model, five corporate characteristics, namely, environmental sensitivity of industry, company size, ownership status, environmental management system (EMS) adoption and the proportion of non-executive directors
(NEDs) were examined for their associations with the extent of EMA implementation. To explain the association between EMA implementation and quantity and quality of ER, social issue life cycle theory was employed. For consistency purposes, companies were segmented into three social issue life cycle phases: Policy, Learning, and Commitment; with Policy represents the lowest and Commitment the highest extent of EMA implementation.
Environmental Accounting Management Chapters And Sections
Contents For Environmental Accounting Management
CHAPTER ONE: INTRODUCTION
CHAPTER TWO: LITERATURE REVIEW
CHAPTER THREE: THEORETICAL FRAMEWORK
CHAPTER FOUR: RESEARCH METHODS
CHAPTER FIVE: FINDINGS
CHAPTER SIX: DISCUSSION
CHAPTER SEVEN: CONCLUSIONS
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