Contact Us

For Marketing, Sales and Subscriptions Inquiries
2637 E Atlantic Blvd #43110
Pompano Beach, FL 33062

Conference List

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

Share :

Article History:

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


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.


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



Abdul Aziz, N. A., Ong, T. S., Foong, S. Y., Senik, R., & Attan, H. (2018). Green initiatives adoption and environmental performance of public listed companies in Malaysia. Sustainability, 10(6), 1-14.

Abrahamson, E. (1991). Managerial fads and fashions: The diffusion and rejection of innovations. Academy of Management Review, 16(3), 586-612. Available at:

ACCA. (2010). ACCA sustainability reporting: Sustainability disclosure amongst companies in selected ASEAN member countries and responses from stakeholders (pp. 1-52). United Kingdom: ACCA.

ACCA. (2011). ACCA Malaysia sustainability reporting awards (MASRA) 2011. Retrieved from ACCA: National/my/events/masra-2011- report.pdf.

Agbenyo, W., Danquah, F. O., & Shuangshuang, W. (2018). Budgeting and its effect on the financial performance of listed manufacturing firms: Evidence from manufacturing firms listed on Ghana stock exchange. Research Journal of Finance and Accounting, 9(8), 12-22.

Ahamat, A., Ahmad, S. Z., & Mohd, R. B. K. (2018). An empirical investigation on Malaysians' green purchasing behaviour. International Journal of Manufacturing Technology and Management, 32(3), 237-254. Available at:

Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211.

Ann, G. E., Zailani, S., & Wahid, N. A. (2006). A study on the impact of environmental management system (EMS) certification towards firms' performance in Malaysia. Management of Environmental Quality: An International Journal, 17(1), 73–93. Available at:

Bartolomeo, M., Bennett, M., Bouma, J. J., Heydkamp, P., James, P., & Wolters, T. (2000). Environmental management accounting in Europe: Current practice and future potential. European Accounting Review, 9(1), 31-52. Available at:

Bayoud, N. S., Kavanagh, M., & Slaughter, G. (2012). Factors influencing levels of corporate social responsibility disclosure Libyan firms: A mixed study. International Journal of Economics and Finance, 4(4), 13-29. Available at:

Bebbington, J., Gray, R., Hibbitt, C., & Kirk, E. (2001). Full cost accounting: An agenda for action. Retrieved from ACCA: research-studies/a1_fca.pdf.

Beddewela, E., & Fairbrass, J. (2015). Seeking legitimacy through CSR: Institutional pressures and corporate responses of multinationals in Sri Lanka. Journal of Business Ethics, 1–20.

Berrone, P., Fosfuri, A., Gelabert, L., & Gomez-Mejia, L. R. (2013). Necessity as the mother of ‘green’inventions: Institutional pressures and environmental innovations. Strategic Management Journal, 34(8), 891-909. Available at:

Braam, G. J., de Weerd, L. U., Hauck, M., & Huijbregts, M. A. (2016). Determinants of corporate environmental reporting: The importance of environmental performance and assurance. Journal of Cleaner Production, 129, 724-734. Available at:

Bracci, E., & Maran, L. (2013). Environmental management and regulation: Pitfalls of environmental accounting? Management of Environmental Quality: An International Journal, 24(4), 538-554.

Burritt, R. L. (2005). Challenges for environmental management accounting. In P. Rikhardsson, M. Bennett, J. J. Bouma, & S. Schaltegger, Implementing Environmental Management Accounting: Status and Challenges (pp. 19-44). Dordrecht: Springer.

Burritt., R. L., Hahn, T., & Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting—Links between business actors and environmental management accounting tools. Australian Accounting Review, 12(27), 39-50. Available at:

Bursa Malaysia. (2017). List of companies. Retrieved from Bursa Malaysia:

Buysse, K., & Verbeke, A. (2003). Proactive environmental strategies: A stakeholder management perspective. Strategic Management Journal, 24(5), 453-470. Available at:

Che Zuriana, M. J., Rapiah, M., Faidzulaini, M., & Amin, A. (2015). Environmental management accounting practices in small medium manufacturing firms. Procedia-Social and Behavioral Sciences, 172, 619-626.

Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: The significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163-173. Available at:

Cordano, M., & Frieze, I. H. (2000). Pollution reduction preferences of US environmental managers: Applying Ajzen's theory of planned behavior. Academy of Management Journal, 43(4), 627-641. Available at:

Cormier, D., Magnan, M., & Van Velthoven, B. (2005). Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? European Accounting Review, 14(1), 3-39. Available at:

Delmas, M., & Toffel, M. W. (2004). Stakeholders and environmental management practices: An institutional framework. Business Strategy and the Environment, 13(4), 209-222. Available at:

Department of Statistics Malaysia. (2016). Report on the survey of environmental protection expenditure, 2015. Retrieved from Department of Statistics Malaysia: ByCat&cat=154&bul_id=Q1daeHRvUWpEVm5wQ0lEYnBmSktWZz09&menu_id=NWVEZGhEVlNMeitaMHNzK2htRU05dz09.

DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147-160.

Doorasamy, M. (2015). Theoretical developments in environmental management accounting and the role and importance of MFCA. Foundations of Management, 7(1), 37-52. Available at:

Epstein, M. J. (1996). Improving environmental management with full environmental cost accounting. Environmental Quality Management, 6(1), 11-22. Available at:

Fernandez-Feijoo, B., Romero, S., & Ruiz-Blanco, S. (2014). Women on boards: Do they affect sustainability reporting? Corporate Social Responsibility and Environmental Management, 21(6), 351-364. Available at:

Ferreira, C. (2004). Environmental accounting: The Portuguese case. Management of Environmental Quality: An International Journal, 15(6), 561-573. Available at:

Ferreira., A., Moulang, C., & Hendro, B. (2010). Environmental management accounting an innovation: An exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920–948.

Frias-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2013). Is integrated reporting determined by a country's legal system? An exploratory study. Journal of Cleaner Production, 44, 45-55. Available at:

Glover, J. L., Champion, D., Daniels, K. J., & Dainty, A. J. (2014). An institutional theory perspective on sustainable practices across the dairy supply chain. International Journal of Production Economics, 152, 102-111. Available at:

Goldberg, C. B., & Gilson, L. L. (2016). What makes the GOM special conceptual issue special? Group & Organization Management, 41(5), 567–570.

Greaves, M., Zibarras, L. D., & Stride, C. (2013). Using the theory of planned behavior to explore environmental behavioral intentions in the workplace. Journal of Environmental Psychology, 34, 109-120. Available at:

Greif, A. (2006). Family structure, institutions, and growth: The origins and implications of western corporations. American Economic Review, 96(2), 308-312. Available at:

Hannan, M. T., & Freeman, J. (1977). The population ecology of organizations. American Journal of Sociology, 82(5), 929-964. Available at:

Henriques, I., & Sadorsky, P. (1996). The determinants of an environmentally responsive firm: An empirical approach. Journal of Environmental Economics and Management, 30(3), 381-395. Available at:

Herbohn, K. (2005). A full cost environmental accounting experiment. Accounting, Organizations and Society, 30(6), 519-536. Available at:

Herzig, C., & Schaltegger, S. (2006). Corporate sustainability reporting. An overview. In: Schaltegger S., Bennet M., Burrit R. (eds) Sustainability Accounting and Reporting (pp. 301-324). Dordrecht: Springer.

Hoffman, A. J. (1999). Institutional evolution and change: Environmentalism and the US chemical industry. Academy of Management Journal, 42(4), 351-371. Available at:

Horngren, C., Sundem, G., Stratton, W., Burgstahler, D., & Schatzberg, J. (2007). Introduction to management accounting. Upper Saddle River: Pearson Prentice Hall.

Ibrahim, I. B., & Jaafar, H. S. B. (2016). Factors of environment management practices adoptions. Procedia-Social and Behavioral Sciences, 224, 353-359. Available at:

IFAC. (2005). International guidance document: Environmental management accounting. New York: International Federation of Accountants.

Ismail, M. S., Ramli, A., & Darus, F. (2014). Environmental management accounting practices and Islamic corporate social responsibility compliance: Evidence from ISO14001 companies. Procedia-Social and Behavioral Sciences, 145, 343-351. Available at:

Janggu, T., Joseph, C., & Madi, N. (2007). The current state of corporate social responsibility among industrial companies in Malaysia. Social Responsibility Journal, 3(3), 9-18. Available at:

Järvenpää, M., & Länsiluoto, A. (2016). Collective identity, institutional logic and environmental management accounting change. Journal of Accounting & Organizational Change, 12(2), 152-176.

Jasch, C. (2003). The use of environmental management accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11(6), 667-676. Available at:

Kassinis, G., & Vafeas, N. (2006). Stakeholder pressures and environmental performance. Academy of Management Journal, 49(1), 145-159. Available at:

KPMG. (2005). KPMG international survey of corporate responsibility reporting 2005. Retrieved from KPMG:

Lefebvre, É., & Lefebvre, L. A. (2003). Determinants and impacts of environmental performances in SMEs. R&D Management, 33(3), 263-283.

Lin, R.-j., & Sheu, C. (2012). Why do firms adopt/implement green practices?–an institutional theory perspective. Procedia-Social and Behavioral Sciences, 57, 533-540. Available at:

Llena, F., Moneva, J. M., & Hernandez, B. (2007). Environmental disclosures and compulsory accounting standards: The case of Spanish annual reports. Business Strategy and the Environment, 16(1), 50-63. Available at:

Martin, K. G. (2012). Assessing the fit of regression models. Retrieved from the Analysis Factor:

Mohamed, S. (2017). 649 environmental pollution complaints in Johor. Retrieved from Utusan Online: alam-di-johor-1.577302#nav-allsections.

Mohammad, N. (2011). Environmental law and policy practices in Malaysia: An empirical study. Australian Journal of Basic and Applied Sciences, 5(9), 1248-1260.

Mohd Khalid, F., Lord, B. R., & Dixon, K. (2012). Environmental management accounting implementation in environmentally sensitive industries in Malaysia. Paper presented at the Palmerston North, New Zealand: 6th New Zealand Management Accounting Conference, 22-23 Nov 2012.

Nagapan, S., Rahman, I. A., Asmi, A., & Adnan, N. F. (2013). Study of site's construction waste in Batu Pahat, Johor. Procedia Engineering, 53, 99-103. Available at:

Nur Nazlina, N. (2018). Odor pollution, Ammonia removed to trench. Retrieved from Utusan Online:

Park, S. H., & Luo, Y. (2001). Guanxi and organizational dynamics: Organizational networking in Chinese firms. Strategic Management Journal, 22(5), 455-477. Available at:

Pember, A., & Lemon, M. (2014). Performance & financial management: Using management accounting to drive environmental performance. Retrieved from IFAC:

Phan, T. N., & Baird, K. (2015). The comprehensiveness of environmental management systems: The influence of institutional pressures and the impact on environmental performance. Journal of Environmental Management, 160, 45-56. Available at:

Phan, T. N., Baird, K., & Su, S. (2017). The use and effectiveness of environmental management accounting. Australasian Journal of Environmental Management, 24(4), 355-374. Available at:

Qian, W., Burritt, R., & Chen, J. (2015). The potential for environmental management accounting development in China. Journal of Accounting & Organizational Change, 11(3), 406-428.

Rasdorf, W., Lewis, P., Arocho, I., & Hummer, J. (2015). Characterizing air pollutant emissions for highway construction projects. Smart and Sustainable Built Environment, 4(3), 315-328. Available at:

Renwick, D. W., Redman, T., & Maguire, S. (2013). Green human resource management: A review and research agenda. International Journal of Management Reviews, 15(1), 1-14. Available at:

Rikhardsson, P., Bennett, M., Bouma, J. J., & Schaltegger, S. (2005). Environmental management accounting: Innovation or managerial fad? In: Rikhardsson, P., Bennett, M., Bouma, J.J., & Schaltegger, S. (Eds.), Implementing Environmental Management Accounting: Status and Challenges (pp. 1-18). Dordrecht: Springer.

Rivera, J. (2004). Institutional pressures and voluntary environmental behavior in developing countries: Evidence from the Costa Rican hotel industry. Society and Natural Resources, 17(9), 779-797. Available at:

Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595-612. Available at:

Rohati, S., Norlida, M., & Jamal, A. S. (2016). Factors influencing ISO 14001 firm’s perceived environmental performance in Malaysia. ASEAN Journal on Science and Technology for Development, 33(1), 18-36. Available at:

Sarkis, J., Gonzalez-Torre, P., & Adenso-Diaz, B. (2010). Stakeholder pressure and the adoption of environmental practices: The mediating effect of training. Journal of Operations Management, 28(2), 163-176. Available at:

Schaltegger, S., & Burritt, R. (2010). Contemporary environmental accounting – issues, concepts and practice. Sheffield, UK: Green Publishing.

Sekaran, U., & Bougie, R. (2013). Research methods for business: A skill-building approach (6th ed.). New York: Wiley.

Setthasakko, W. (2010). Barriers to the development of environmental management accounting: An exploratory study of pulp and paper companies in Thailand. EuroMed Journal of Business, 5(3), 315-331.

Stern, P. C. (2000). New environmental theories: Toward a coherent theory of environmentally significant behavior. Journal of Social Issues, 56(3), 407-424. Available at:

Taylor, D. W., Sulaiman, M., & Sheahan, M. (2001). Auditing of environmental management systems: A legitimacy theory perspective. Managerial Auditing Journal, 16(7), 411-424. Available at:

Teo, H.-H., Wei, K. K., & Benbasat, I. (2003). Predicting intention to adopt interorganizational linkages: An institutional perspective. MIS Quarterly, 27(1), 19-49. Available at:

The Star Online. (2017a). Abdul Rahman: Malaysia on track to reach development goals before 2030. Retrieved from The Star Online:

The Star Online. (2017b). Not enough allocation for environmental protection, say groups. Retrieved from The Star Online:

Thompson, P., & Zakaria, Z. (2004). Corporate social reporting in Malaysia. Journal of Corporate Citizenship, 2004(13), 125-126. Available at:

Thongkamsuk, P., Sudasna, K., & Tondee, T. (2017). Waste generated in high-rise buildings construction: A current situation in Thailand. Energy Procedia, 138, 411-416. Available at:

Tina Dacin, M., Goodstein, J., & Richard Scott, W. (2002). Institutional theory and institutional change: Introduction to the special research forum. Academy of Management Journal, 45(1), 45-56. Available at:

UNDSD. (2001). Environmental management accounting procedures and principles. Retrieved from United Nations Division for Sustainable Development:

USEPA. (1998). An introduction to environmental accounting as business management tool. In: Bennett, M., & James, P. (Eds.), The Green Bottom Line. Environmental Accounting for Management. Current Practice and Future Trends (1st ed., pp. 61-85). United Kingdom: Greenleaf Publishing.

Vitell, S. J., Paolillo, J. G., & Thomas, J. L. (2003). The perceived role of ethics and social responsibility: A study of marketing professionals. Business Ethics Quarterly, 13(1), 63-86. Available at:

Winter, S. C., & May, P. J. (2001). Motivation for compliance with environmental regulations. Journal of Policy Analysis and Management: The Journal of the Association for Public Policy Analysis and Management, 20(4), 675-698. Available at:

Zhang, J. (2014). Environmental accounting: Theoretical review and enlightenment for China. Journal of Management and Sustainability, 4(1), 1925-4733.

Zhu, Q., & Geng, Y. (2013). Drivers and barriers of extended supply chain practices for energy saving and emission reduction among Chinese manufacturers. Journal of Cleaner Production, 40, 6-12. Available at:

Zhu, Q., Sarkis, J., & Lai, K.-H. (2013). Institutional-based antecedents and performance outcomes of internal and external green supply chain management practices. Journal of Purchasing and Supply Management, 19(2), 106-117. Available at:

Zulfadli, S. (2018). Security flash quarry. Retrieved from Utusan Online:


Google Scholor ideas Microsoft Academic Search bing Google Scholor


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.


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

Related Article

( 1 ) Managing Change in Broadcast Organisations: BBC Producer Choice Twenty Years On
( 2 ) Organisation Isomorphism as Determinants of Environmental Management Accounting Practices in Malaysian Public Listed Companies
( 4 ) ‘One $ Dollar Saved My Life’ A Case of Kombi Text Inscriptions on Zimbabwean Roads
( 5 ) An Assessment of Child Abuse among Muslim Parents in Keffi Local Government Area, Nasarawa State, Nigeria
( 6 ) Economic Empowerment A Panacea To Conflicts: A Case of Mashonaland Central Province, 1999 to 2012
( 7 ) Has Financing Poverty Reduction Scheme Help to Alleviate Poverty? Evidence from Nigeria
( 8 ) Learning Centred Environments Supporting The Environment of E-Learning in South Africa in Law Class
( 9 ) Ndebele Kinship Structures: A Solid Base for Conflict Management, Peace and Security in Our Communities
( 10 ) Comparing and Contrasting the Concept of the Intellect between Classical Muslim Philosophers with Modern Cognitive Psychologists: A Definitional Reflection
( 11 ) An Evaluation of the Role Played By the Head of School in the Delivery of Quality Education in Zimbabwean Day Secondary Schools: A Case Study of Nkayi North West Circuit
( 13 ) Accessibility of Health Services in the South Eastern Nigeria: The Way Forward
( 14 ) An Assessment of the Perception of Christian Women of Family Planning Methods in Benue State
( 15 ) Bipolar Confrontation in Global Politics: History, Philosophy And Challenges: As Witnessed Above And Beyond September 11th 2001 Attacks On the Us and Typified In the Current Boko Haram Saga in Nigeria
( 16 ) The Basics of Kenyan Morals and the Professional Practice of Journalism: The Case for Society-Centered Media Decency
( 17 ) Oguamalam Masquerade Performance beyond Aesthetics
( 18 ) Feminist Perspective of HIV and AIDS: Cases from the Kathmandu Valley of Nepal
( 19 ) Assessment of Student Internship Programme By 2013/2014 Final Year Students of the Department of Basic Education, University of Education, Winneba, Ghana
( 20 ) Streetism as a Social Tragedy in Amma Darko’s Faceless
( 21 ) Culture and Security Relations on the Basis of Hofstede’s Cultural Perspective
( 22 ) Popularity and Customer Preferences for Herbal Medicines in Nigeria: A Questionnaire Based Survey
( 23 ) Problems of International Committed Partnership Cooperation: A Successful Case of Reconstruction Surgery in Japan for Laotian Child with Severe Facial Anomaly
( 24 ) Added Value of Ijarah Tamwilia Service in Jordanian Islamic Bank (Case Study of Contract No: 2012/500)
( 25 ) Uses of the Hashtag #Blacklivesmatter: A Quantitative Proposal for Researching Online Social Movements
( 26 ) Assets Pricing and Equity Duration Paradox
( 27 ) Women's Self-Image and Tendency to Experience Sexual Harassment from the Perspective of Men (A Study from the Perspective of Harassers / Men)
( 28 ) Material Culture and Environmental Woes: Devotion to Fast Fashion
( 29 ) Kambang Putih Revitalization: Paving the Way towards Indonesias Global Maritime Fulcrum
( 30 ) Culture as a Parameter in Assessing Students Performance
( 31 ) Implementation Model of Integrated Public Policy in National Program for Community Empowerment in Makassar City, South Sulawesi Province
( 32 ) Can Gamified Assessment Replace Traditional Tests?
( 33 ) The Politics of Fear in the US Political Discourse about Migration: An Argument- Based Approach
( 34 ) Assessing the Relocation of Adekunle Ajasin University to Akokoland on Transportation System and Rural Development in Ondo State
( 35 ) Has Word of Mouth Advertising in Cyberspace Affected Iran's 2017 Presidential Elections?
( 36 ) Teachers of Secondary Education and Professional Stress with Students Performance: A Geographical Case Study
( 37 ) The Poverty of Lecture as an Instructional Strategy in the Teaching of Science at the Secondary School Level
( 38 ) Interrogating the Dilemma of Foreign Aid as a Tool for Economic Development in Latin America in the 20th Century
( 39 ) Effects of Teaching Methods on Basic Science Achievement and Spatial Ability of Basic Nine Boys and Girls in Kogi State, Nigeria
( 40 ) Management of Educational Support Services and Attainment of Universal Basic Education Goals in Primary Schools in Cross River State
( 41 ) The Effects of Country-Level Governance and Corporate Cash Holdings: Evidence from Hospitality Firms in ASEAN-5
( 42 ) Triad of Big Data Supply Chain Analytics, Supply Chain Integration and Supply Chain Performance: Evidences from Oil and Gas Sector
( 43 ) Do Entrepreneurial Education and Training Impact on Entrepreneurial Skills-Based Ecopreneurship?
( 45 ) Analysis of Moral Reasoning of Teachers and the Students with Respect to Kohlbergs Theory of Moral Development
( 46 ) Barriers to Health-Care Access: A Case Study of Bangladeshi Temporary Migrant Workers in Kuala Lumpur, Malaysia
( 47 ) Wastage of School Material Resources and Secondary School System Effectiveness: Evidence from a Survey in Nigeria
( 48 ) Measuring Customers Satisfaction of Islamic Banking Sector in Jordan
( 49 ) Assessment of Internal Revenue Generation Techniques of Public Secondary School Managers in Cross River State, Nigeria
( 50 ) Forecasting Production and Export of Thailand’s Durian Fruit: An Empirical Study using the Box–Jenkins Approach
( 51 ) The Development of the Entrepreneurship Learning Design Based on Caring Economics to Enhance Spirit of Entrepreneurship and Entrepreneurial Intentions
( 52 ) The Effect of Education Expenditure on Economic Growth: The Case of the Kingdom of Saudi Arabia
( 53 ) Human Ecological Systems Shaping College Readiness of Filipino K-12 Graduates: A Mixed-Method Multiple Case Analysis
( 54 ) Analysis of Human Resource Development and Planning as Moderators of Employee Performance
( 55 ) Investigating the Influence of Leadership Capabilities on the Survival Instincts of Faith-Based Organizations in Nigeria
( 56 ) Consumption Demand for Tobacco Products in Thailand: A Case Study of Domestic Cigarettes, Imported Cigarettes and Pipe Tobacco
( 57 ) Analyzing the Determinants of Achievements of Beneficiaries of Literacy Programs in Morocco: A Multilevel Analysis
( 58 ) In Search of Determinants of FDI Forward Spillovers: A Meta-Analysis
( 60 ) Determinants of Transparency in Financial Management on Local Government Websites: Evidence from Indonesia
( 61 ) Determinants of Organizational Performance in Nigeria: Evidence from Service Firms
( 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