Record Details

Environmental accounting practices: A regulatory and internal management perspective

Journal of Economic & Financial Studies

View Archive Info
 
 
Field Value
 
Title Environmental accounting practices: A regulatory and internal management perspective
 
Creator Yuliarini, Sarah
Othman, Zaleha Othman
Ismaila, Ku Nor Izah
 
Subject Business-accounting
environmental accounting; regulators; internal management
Environmental Accounting
 
Description We conduct a qualitative research to explore Environmental Accounting (EA) practices in a setting that do not have a standard EA or in settings where accounting policy put more emphasis on the principal base rather than the rule base accounting. EA practice is related to the accounting treatment of environmental activities that are integrated, sustainable, and accountable as part of an environmental improvement and affects environment-friendly products within the bound of the law. Our findings are in the synchronic pattern and provide linkage among regulators (environmental and accounting regulators) and internal managements as (a) the integration of management on environmental activities in the business operations that can provide value addition, (b) sustainability related to the legal compliance and improvement of products, (c) reducing risk with updated data, (d) funding in most reliable condition, and, (e) reciprocal commitment. Our findings contribute to the understanding of how EA practices support policy improvement within organizations.
 
Publisher LAR Center Press
 
Contributor TISSA-Universiti Utara Malaysia
 
Date 2017-07-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journalofeconomics.org/index.php/site/article/view/267
10.18533/jefs.v5i3.267
 
Source Journal of Economic & Financial Studies; Vol 5, No 3 (2017): June; 01-11
2379-9471
2379-9463
 
Language eng
 
Relation http://journalofeconomics.org/index.php/site/article/view/267/318
http://journalofeconomics.org/index.php/site/article/downloadSuppFile/267/46
 
Rights Copyright (c) 2017 Sarah Yuliarini
http://creativecommons.org/licenses/by/4.0