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Humanities and Social Sciences Letters

March 2020, Volume 8, 1, pp 110-122

Organisation Isomorphism as Determinants of Environmental Management Accounting Practices in Malaysian Public Listed Companies

Fatin Nabilah Abd Razak

,

Aliza Ramli

,

Zarinah Abdul Rasit

Fatin Nabilah Abd Razak 1

Aliza Ramli 2 ,

Zarinah Abdul Rasit 2 
  1. Sapura Secured Technologies Sdn Bhd, Malaysia. 1

  2. Faculty of Accountancy, UiTM Puncak Alam, Selangor, Malaysia. 2

Pages: 110-122

DOI: 10.18488/journal.73.2020.81.110.122

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Article History:

Received: 02 December, 2019
Revised: 21 January, 2020
Accepted: 24 February, 2020
Published: 10 March, 2020


Abstract:

Rising environmental issues due to company activities and public demand for a better environment have caused companies to face pressures from their stakeholders. However, in Malaysia, the implementation level of environmental practices is still moderate among public listed companies. This study, therefore, examines organisational isomorphism as the determinant of the extent of environmental management accounting practices by Malaysian public listed companies in the Main Market, based on institutional theory. Coercive, normative and mimetic isomorphisms were taken as the determinants of the extent of usage of environmental management accounting. A survey method was used, consisting of sending an online questionnaire for data collection to Malaysian public listed companies. Statistical analyses were used to analyse the variables. The survey results revealed that these companies have, to a great extent, implemented environmental management accounting. It was also found that coercive isomorphism significantly influenced the environmental management accounting practices of Malaysian public listed companies. This suggests that companies will implement environmentally-related practices with the existence of coercive pressures, derived from government and shareholders. The implementation of environmental management accounting is beneficial in overcoming the problem of traditional management accounting, which fails to incorporate hidden environmental costs. Thus, the empirical findings from the study put forth crucial, specific factors that could aid the government in encouraging companies to become responsible, and to contribute to green initiatives through environmental management accounting practices.
Contribution/ Originality
The paper’s primary contribution is finding that coercive isomorphism via pressure from the government is the most effective way for Malaysian public listed companies to implement environmental management accounting practices.

Keywords:

Environmental management, accounting, Institutional theory, Coercive Isomorphism, Normative Isomorphism, Mimetic Isomorphism, Environmental practices, Malaysian public listed, Companies.

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Reference:

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Funding:

The authors would like to thank and acknowledge the Universiti Teknologi MARA, specifically the Research Management Centre for funding the project.

Competing Interests:

The authors declare that they have no competing interests.

Acknowledgement:

All authors contributed equally to the conception and design of the study.

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( 62 ) Globalization and Environmental Issues: A New Framework for Security Analysis
( 65 ) Impact of Environmental, Social and Governance Dimensions of Corporate Social Responsibility on Firm Performance: Evidence from Nigeria
( 68 ) Knowledge Management (KM) Practices in Education and Learning: Establishing a Knowledge Economy in Saudi Arabia
( 69 ) Understanding Audit Quality & Talent Management of Auditors in Practice through Content Analysis & Interviews
( 72 ) School Management Practices, Teachers Effectiveness, and Students’ Academic Performance in Mathematics in Secondary Schools of Cross River State, Nigeria
( 73 ) Creative Accounting and Financial Performance of Public Listed Companies in Malaysia