Environmental management accounting practices and Islamic corporate social responsibility compliance: evidence from ISO14001 companies

被引：15

作者：

Ismail, Mohd Sobre

Ramli, Aliza

Darus, Faizah

机构：

[1] Univ Teknol MARA, Accounting Res Inst, Shah Alam Selangor 40450, Malaysia

[2] Univ Teknol MARA, Fac Accountancy, Shah Alam Selangor 40450, Malaysia

来源：

INTERNATIONAL CONFERENCE ON CORPORATE GOVERNANCE & STRATEGIC MANAGEMENT (ICGSM) 2014 | 2014年 / 145卷

关键词：

Environmental Management Accounting; ISO; 14001; Shariah; i-CSR; Survey Method; ADOPTION;

D O I：

10.1016/j.sbspro.2014.06.043

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The purpose of this paper is to explore the environmental management accounting practices, specifically the environmental management accounting activities within Malaysian organizations as well as to shed some light on environmental management accounting activities compliance with Shariah principles. An online questionnaire for data collection was deployed to all ISO 14001 certified Malaysian organizations registered with the Federation of Malaysian Manufacturing (FMM). The survey revealed that these organizations to a great extent, have implemented environmental management accounting practices. The implementation of environmental management accounting practices might be beneficial to overcome the problem of traditional management accounting which fails to incorporate environmental hidden costs. (C) 2014 Elsevier Ltd.

引用

页码：343 / 351

页数：9

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