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Journal articles on the topic 'Environmental management accounting (EMA)'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Mohamed, Rapiah. "Environmental Management Accounting and Environmental Performance." Asia Proceedings of Social Sciences 1, no. 2 (2018): 33–36. http://dx.doi.org/10.31580/apss.v1i2.339.

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This paper investigates the relationship between environmental management accounting (EMA) and environmental performance in the Malaysian small-medium (SMEs) sized manufacturing sector. The issue of environmental have affected many businesses regardless of the types and sizes of organisation. Ferreira et.al. (2010) argue that the use of EMA technique is not driven by the size of a company, but by the type of industry it relates to. EMA practices involve the tracking, tracing and treatment of costs, earnings and savings incurred in relation to the companyâ€™s environmental-related activities Bu

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Gunarathne, Nuwan, and Ki-Hoon Lee. "Environmental Management Accounting (EMA) for environmental management and organizational change." Journal of Accounting & Organizational Change 11, no. 3 (2015): 362–83. http://dx.doi.org/10.1108/jaoc-10-2013-0078.

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Purpose – The purpose of this paper is to identify the development and implementation of Environmental Management Accounting (EMA) and environmental management at the level of a firm in the hotel sector in Sri Lanka. Design/methodology/approach – Case study method was used in the study. The primary data were collected through semi-structured interviews supported by observations of various facility centers (on-site assessment). Accounting records such as the Green Book, daily and monthly material and energy records, online resources and various other documents were content analyzed as sources o

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Sîrbu, Roxana Mihaela, and Mihaela Vartolomei. "A Debate on Environmental Management Accounting." Scientific Bulletin of the Politehnica University of Timişoara Transactions on Engineering and Management 8, no. 1-2 (2023): 36–40. http://dx.doi.org/10.59168/vgih3954.

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Environmental Management Accounting (EMA) refers to a set of accounting and performance tools dedicated to companies’ actions towards improvement of their environmental impact. Furthermore, EMA deals exclusively with the company’s internal costs, as it does not include the external costs of individuals, society, or the economic environment over which the company has no decision-making power. It is recognised that EMA is a relatively new tool in environmental management, which can be defined as the identification, collection, estimation, analysis, internal reporting, and use of information rega

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Rea, Michele A., and Lucia Stella. "Aspetti evolutivi dell'Environmental Management Accounting: l'Activity-Based Life-Cycle Costing." MANAGEMENT CONTROL, no. 2 (September 2012): 43–66. http://dx.doi.org/10.3280/maco2012-002003.

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Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting's limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the "traditional" Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Author

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Alnaim, Musaab, and Abdelmoneim Bahyeldin Mohamed Metwally. "Institutional Pressures and Environmental Management Accounting Adoption: Do Environmental Strategy Matter?" Sustainability 16, no. 7 (2024): 3020. http://dx.doi.org/10.3390/su16073020.

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This paper examines the impact of institutional pressures (IPs) on Environmental Management Accounting adoption (EMA). The current research also aims to examine the moderating effect of environmental strategy (ES) on the relationship between IP and EMA. Data were collected from managers working in all registered Egyptian manufacturing companies (N = 491). The collected data were analyzed using smart partial least squares (Smart-PLS) software. The results revealed that there is a positive significant relationship between IP’s three components, namely, coercive, normative, and mimicry pressures,

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Christ, Katherine Leanne, Roger Burritt, and Mohsen Varsei. "Towards environmental management accounting for trade-offs." Sustainability Accounting, Management and Policy Journal 7, no. 3 (2016): 428–48. http://dx.doi.org/10.1108/sampj-12-2015-0112.

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Purpose Environmental Management Accounting (EMA) information has become synonymous with win-win decision settings, but this paper aims to consider how EMA support can be extended to company managers who face the dynamics of win-wins and trade-offs. Design/methodology/approach Based on extant literature, the paper suggests an important extension of the use of EMA in support of management decision-making. The need for extended consideration and use of EMA to help overcome trade-offs is illustrated using the case of a wine bottling plant location decision by an Australian company in a global sup

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Nyahuna, Thomas, and Mishelle Doorasamy. "Application of environmental management accounting by small and medium enterprises in South Africa." Environmental Economics 12, no. 1 (2021): 103–11. http://dx.doi.org/10.21511/ee.12(1).2021.09.

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By focusing on environmental management accounting in SMEs, the study helps SME managers to effectively understand and find better ways of improving environmental management. The paper investigates environmental management accounting applications in manufacturing small and medium enterprises in Gauteng province. Small and medium enterprises were chosen based on their exclusion from the mainstream research on environmental management accounting (EMA). To achieve the main aim of the study, 24 in-depth interviews were undertaken among SMEs’ managers, accountants, chief executive officers, and own

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Nyahuna, Thomas, and Mishelle Doorasamy. "Application of environmental management accounting by small and medium enterprises in South Africa." Environmental Economics 12, no. 1 (2021): 103–11. http://dx.doi.org/10.21511/ee.12(1).2021.09.

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By focusing on environmental management accounting in SMEs, the study helps SME managers to effectively understand and find better ways of improving environmental management. The paper investigates environmental management accounting applications in manufacturing small and medium enterprises in Gauteng province. Small and medium enterprises were chosen based on their exclusion from the mainstream research on environmental management accounting (EMA). To achieve the main aim of the study, 24 in-depth interviews were undertaken among SMEs’ managers, accountants, chief executive officers, and own

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D. B., Chetanraj, Senthil Kumar J. P., Velaga Sri Sai, and Ramegowda K. V. "The role of corporate environmental ethics in shaping environmental management accounting adoption under the institutional theory." Environmental Economics 15, no. 1 (2024): 32–45. http://dx.doi.org/10.21511/ee.15(1).2024.03.

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This study aims to investigate the complex association between institutional pressure, adoption of environmental management accounting (EMA), and financial performance, with corporate environmental ethics as a moderating component. It explains why and how firms adopt EMA in response to institutional demand to factor environmental factors into their strategic decision-making processes. Quantitative information is gathered using a structured questionnaire from 256 manufacturing companies’ environmental managers and executives who monitor environmental practices and policies and decision-makers w

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Wedasuar, Putu Rany, I. Made Sudana, and Ni Nyoman Yintayani. "adoption of environmental management accounting." International journal of social sciences 6, no. 1 (2023): 31–36. http://dx.doi.org/10.21744/ijss.v6n1.2096.

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The use of environmental management accounting concepts for companies encourages the ability to minimize the environmental problems it faces. The same is the case with five-star hotel companies in the Nusa Dua area. this study aims to examine the adoption of EMA in the hotel industry in Nusa Dua and the Adoption of Environmental Management Accounting (EMA) among hotel companies in Nusa Dua. This research is qualitative research. Data collection is done by survey, interview, and observation. Data analysis used interactive model of analysis from Miles and Huberman. The findings that can be seen

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Tashakor, Shamim, Ranjith Appuhami, and Rahat Munir. "Environmental management accounting practices in Australian cotton farming." Accounting, Auditing & Accountability Journal 32, no. 4 (2019): 1175–202. http://dx.doi.org/10.1108/aaaj-04-2018-3465.

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Purpose The purpose of this paper is to examine the association between the belief-based factors (attitude, subjective norm (SN) and perceived behavioural control (PBC)) and environmental management accounting (EMA) practices. Design/methodology/approach Drawing on the theory of planned behaviour (TPB), the study develops a structural model and uses partial least squares (PLS) technique to analyse data collected based on a survey of the Australian cotton farmers. Findings The findings indicate that while attitude and PBC significantly influence farmers’ intention to adopt EMA practices, SN has

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Kassim, Che Ku Hisam Che Ku, Avylin Roziana Mohd Ariffin, and Siti Nasuha Muhmad. "Environmental Management Accounting: A Tool for Better Management Practice." Advances in Social Sciences Research Journal 11, no. 9.2 (2024): 55–63. http://dx.doi.org/10.14738/assrj.119.2.17399.

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Over the years, there has been a growing emphasis among organisations on the need to address environmental issues and develop management practices and tools that are useful in improving environmental performance of the organisations. The deficiency of conventional accounting practices has spurred the infusion of environmental management accounting (EMA) and its adoption has been promoted at international, national and local government levels. The main purpose of this paper is to provide a general discussion on pertinent characteristics of EMA including its supporting tools to enhance its appli

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Novie Susanti Suseno. "Environmental Management Accounting dan dampaknya terhadap Inovasi Produk." Jurnal Kalibrasi 16, no. 2 (2018): 23–29. http://dx.doi.org/10.33364/kalibrasi/v.16-2.527.

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Penelitian ini bertujuan untuk menguji pengaruh Environmental Management Accounting (EMA) terhadap inovasi produk. Metode penelitian yang digunakan adalah metode asosiatif. Lokasi penelitian di lakukan di PT Coca Cola Bottling Indonesia. Metode pengumpulan data di lakukan adalah pendekatan survey dengan menyebarkan kuesioner kepada 30 orang sampel. Teknik analisis data yang digunakan adalah model regresi. Hasil penelitian menunjukkan bahwa terdapat pengaruh Environmental Management Accounting (EMA) terhadap inovasi produk. Model ini telah memberikan bukti untuk mendukung gagasan bahwa dengan d

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Suciati, Fithri, Nurmala Anhar, Niken Safitri, and Tuti Setiatin. "ANTESEDENT ENVIRONMENTAL MANAGEMENT ACCOUNTING : A LITERATURE REVIEW." Jurnal Proaksi 10, no. 1 (2023): 85–95. http://dx.doi.org/10.32534/jpk.v10i1.3682.

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Environmental Management Accounting (EMA) adalah karya pengembangan ilmiah akuntansi lingkungan, yang berfokus pada mitigasi biaya dan dampak lingkungan yang dihasilkan dari aktivitas perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui perkembangan penelitian EMA terbaru yaitu 5 tahun terakhir 2018 - 2022. Jenis penelitian ini adalah penelitian literature mengenai EMA menggunakan aplikasi Publish or Perish, Perpustakaan Nasional Indonesia dan ProQuest, sehingga menghasilkan penerbit seperti ProQues Taylor dan Francis Online, Wiley Online Library, Emerald, Elsevier, JIEMAR, majalah o

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Yusoh, Nirman Noor Afiqi Mat, and Tuan Zainun Tuan Mat. "Environmental Management Accounting Adoption Barriers Among Malaysian Hotel Companies." International Journal of Financial Research 11, no. 3 (2020): 31. http://dx.doi.org/10.5430/ijfr.v11n3p31.

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Environmental management has become a main concern to the hotel industry with regards to waste reduction, energy savings and water conservation. The hotel industry is frequently accompanied by many adverse environmental impacts as hotel companies extensively consume large amounts of energy, water and non-durable products. Environmental Management Accounting (EMA) is tools that can be used to assist these companies to trace, collect, and analyse physical and monetary environmental information for decision-making purpose and consequently, improves financial and environmental performances. Howeve

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Qian, Wei, Roger Burritt, and Jin Chen. "The potential for environmental management accounting development in China." Journal of Accounting & Organizational Change 11, no. 3 (2015): 406–28. http://dx.doi.org/10.1108/jaoc-11-2013-0092.

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Purpose – This paper aims to explore the extent to which Chinese businesses are ready for Environmental Management Accounting (EMA) development as a means to help address ongoing tensions between economic growth and environmental degradation. Design/methodology/approach – Case studies were conducted in three large manufacturing companies in the Central China region. Data gathering included 34 interviews with managers at different levels and departments in these companies. Findings – Through the institutional lens of EMA development, it was found that coercive and cognitive institutions have he

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Lanita, Ingrid, and Dyna Rachmawati. "Penerapan Environmental Management Accounting (EMA) Terhadap Kinerja Perusahaan." InFestasi 16, no. 1 (2020): 28–43. http://dx.doi.org/10.21107/infestasi.v16i1.6886.

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Elhossade, Sami Salem, Akram Ali Zoubi, and Ali Awad Zagoub. "Barriers of environmental management accounting practices in developing country." Risk Governance and Control: Financial Markets and Institutions 12, no. 1 (2022): 8–20. http://dx.doi.org/10.22495/rgcv12i1p1.

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The use of environmental management accounting (EMA) benefits organisations by providing them with different information for decision-making (Burritt, Hahn, & Schaltegger, 2002; Adams & Zutshi, 2004; International Federation of Accountants IFAC, 2005). EMA has received increasing attention since 2000 and is now considered an effective tool for dealing with environmental issues and the economic performance of companies and countries (Elhossade, Abdo, & Mas’ud, 2021). This paper purposes to present an empirical case for research in EMA. The paper provides an analysis of the current

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Alwan, Abdulwahab Razzaq, and Ruhanita Maelah. "Systematic Review of Environmental Uncertainty, Environmental Management Accounting and Sustainable Performance." Journal of Ecohumanism 3, no. 7 (2024): 3262–70. http://dx.doi.org/10.62754/joe.v3i7.4453.

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Sustainable performance has emerged as a critical concern in the modern era. Consequently, numerous scholars and researchers are exploring innovative approaches across various disciplines within the social and applied sciences. While the advantages of environmental management accounting (EMA) are well-documented, environmental uncertainty is insufficiently studied yet in many countries and industries. This systematic review seeks to identify the barriers, including environmental uncertainty, that hinder the implementation of EMA practices. Additionally, it examines the scholarly flow and publi

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Magdalena Smit, Anet, and Eddie Kotzee. "Investigating environmental management accounting in the chemical industry in South Africa." Investment Management and Financial Innovations 13, no. 1 (2016): 151–60. http://dx.doi.org/10.21511/imfi.13(1-1).2016.02.

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Environmental issues are of increasing concern to a variety of stakeholders in most countries all around the world. There is a growing consensus that conventional accounting practices simply do not provide adequate information to support decision-making in order to manage the environment. Environmental management accounting (EMA) is a combined approach that provides for the transition of data from financial accounting, cost accounting and mass balances to increase material efficiency, reduce environmental impacts and risks and, ultimately, lead to the reduction of environmental costs. This pap

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Nyide, Celani John, and Lawrence Mpela Lekhanya. "Environmental management accounting practices: major control issues." Corporate Ownership and Control 13, no. 3 (2016): 476–83. http://dx.doi.org/10.22495/cocv13i3c3p6.

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The use of environmental management accounting (EMA) remains debated in South Africa and the literature reveals that EMA is still at an infancy stage in the emerging economies, including South Africa. Currently, there is limited existing research on environmental management accounting practices available for use by the hotel sector in South Africa. The overall aim of this study was to investigate and describe the use of the environmental management accounting tools by the hotel sector in the 3-5 star categories in KwaZulu-Natal. The research was an exploratory study and qualitative in nature u

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Prasetya, Syarief Gerald. "IMPLEMENTATION OF ENVIRONMNETAL MANAGEMENT ACCOUNTING (EMA) TO ACHIEVE COMPETITIVE ADVANTAGE." Accounting Journal of Binaniaga 6, no. 2 (2021): 93–104. http://dx.doi.org/10.33062/ajb.v6i2.458.

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Environmental Management Accounting (EMA) is implemented to improve company's environmental performance. In the traditional accounting system, environmental management is always associated with costs that can reduce company profits. Unlike the case with EMA which makes environmental management an investment that is expected to increase profits while developing the company continuously to achieve competitive advantage. This study aims to analyze environmental management accounting in which can create a competitive advantage. The approach model used in this study is a theoretical approach. The r

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Dai, Mengzhuo, and Raman Noordin. "THE USE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING IN CHINA’S MANUFACTURING INDUSTRY." Journal of BIMP-EAGA Regional Development 6, no. 1 (2020): 34–43. http://dx.doi.org/10.51200/jbimpeagard.v6i1.3119.

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With the increased number of environmental problems in the global scope, the application of environmental management accounting (EMA) in enterprises had attracted constant attention all over the world. Even though EMA has become in the world a new and hot research direction, China’s application of EMA research was relatively small. With the strengthening of environmental protection work in China, the Chinese government and enterprises had tried to accept the use of EMA and gradually caught up with the pace of international environment requirements. Previous studies showed the level of adoption

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Ahmed, Ali Ibrahim, Siham Abd Ali Obaid, Yahya Majeed, and Huda Yousif Khattab. "Integrating Environmental Cost Accounting with Sustainable Management for Impact Assessment." Journal of Ecohumanism 3, no. 5 (2024): 909–26. http://dx.doi.org/10.62754/joe.v3i5.3946.

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Background: The negative environmental consequences generated by building material production firms, particularly medium and large-scale ones in Vietnam, have highlighted the importance of good environmental management accounting (EMA) methods. Objective: The articles aim to investigate the factors that influence EMA use in the building material sector and the relationship between EMA procedures and financial and environmental performance efficiency. Methodology: Between 2018 and 2019, a survey of chief management accountants from 600 Vietnamese building material businesses yielded 418 valid r

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Odang, Nilam Kemala, and Joseph Stevanus Sinambela. "DOES ENVIRONMENTAL MANAGEMENT ACCOUNTING ASSOCIATED WITH SUSTAINABILITY REPORT DISCLOSURE?" Akuntansi: Jurnal Akuntansi Integratif 11, no. 01 (2025): 1–11. https://doi.org/10.29080/jai.v11i01.2026.

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This study examines the relationship between Environmental Management Accounting (EMA) and Sustainability Report Disclosure (SRD) in energy sector firms. As businesses face increasing environmental challenges, understanding how EMA contributes to transparency in sustainability reporting is crucial. Despite prior research on EMA and SRD individually, limited empirical evidence links their direct association. This study introduces a novel approach by incorporating Monetary Environmental Management Accounting (MEMA) and Physical Environmental Management Accounting (PEMA), along with the Eco-Effic

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Fuadah, Luk Luk, Umi Kalsum, and Anton Arisman. "Determinants Factor Influence Environmental Management Accounting and Corporate Environmental Performance: Evidence in Indonesia." Journal of Southwest Jiaotong University 56, no. 3 (2021): 582–601. http://dx.doi.org/10.35741/issn.0258-2724.56.3.49.

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This study examines (1) the effect of environmental strategy and Environmental Management Accounting (EMA) and environmental activity management and decision quality; (2) the effect of EMA and decision quality; (3) the effect of decision quality and corporate environmental performance, and EMA and corporate environmental performance on companies with ISO 14001 certifications in Indonesia. We used online surveys to reach managers from companies that received ISO 14001 certifications on Indonesia Stock Exchange. We analyzed data from 54 respondents and using Partial Least Square (PLS) regression

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Safitri, Niken, Nurmala Ahmar, Muhammad Zaky, and Moh Ali Rahmani. "GREEN INTELLECTUAL CAPITAL AND ENVIRONMENTAL MANAGEMENT ACCOUNTING: A LITERATUR REVIEW." Jurnal Proaksi 9, no. 3 (2022): 281–91. http://dx.doi.org/10.32534/jpk.v9i3.3096.

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    Dua dekade terakhir, aspek"going green"telah diidentifikasi sebagai motivasi utama bagi organisasi untuk meningkatkan daya saing perusahaan. Begitu juga dengan salah satu aset tidak berwujud perusahaan yaitu Modal intelektual. Modal Intelektual hijau ini menjadi alat yang efektif untuk meningkatkan kinerja perusahaan dan juga keberlangsungan usaha. Riset ini menggunakan tinjauan dari berbagai literatur mengenai EMA dan GIC. Dimana sampel dalam riset ini merupakan artikel 4 tahun terakhir yaitu berupa 22 riset yang diambil dari beberapa database elektronik seperti Pr

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Mukwarami, Silas, Chekani Nkwaira, and Huibrecht Margaretha van der Poll. "Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector." Sustainability 15, no. 2 (2023): 1061. http://dx.doi.org/10.3390/su15021061.

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Environmental management accounting (EMA) implementation challenges within supply chain management systems (SCMSs) and environmental awareness in emerging economies should be addressed for sustainable development. Therefore, this study explores EMA implementation challenges in the supply chain in manufacturing to propose a framework to guide manufacturing companies to achieve a cleaner production chain. After conducting an extensive literature review on literature related to EMA in developing countries, challenges characterising EMA implementation have been identified. These include incoherent

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Boatca, Maria Elena, Mihaela Vartolomei, and Roxana Mihaela Sirbu. ""Environmental Management Accounting: Analysis of Environmental Costs and Decision-Making in the Organisation "." Scientific Bulletin of the Politehnica University of Timişoara Transactions on Engineering and Management 7, no. 1-2 (2023): 21–25. http://dx.doi.org/10.59168/xtbi8506.

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Environmental management accounting (EMA) is a relatively new tool in environmental management. EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of information regarding materials and energy flow and environmental costs for both conventional and environmental decision-making process within an organisation. Thus, EMA incorporates and integrates two of the three milestones of sustainable development (environmental and economics dimensions), as they relate to an organisation’s internal decisional process.

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Rasit, Zarinah Abdul, Nur Adibah Mat Bahari, Sharina Tajul Urus, and Aida Hazlin Ismail. "Technology Industry Revolution 4.0 and Environmental Performance: The Mediating Role of Environmental Management Accounting." GATR Accounting and Finance Review 7, no. 1 (2022): 62–78. http://dx.doi.org/10.35609/afr.2022.7.1(3).

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Objective - The study aims to examine the relationship between advanced technology in IR 4.0 and the implementation of Environmental Management Accounting (EMA) and its impact on environmental performance. The research also proposes the mediating effect of EMA that there is an indirect effect of technology IR4.0 and environmental performance through EMA. Methodology/Technique – Online survey questionnaires were used to collect data distributed to the managers of the Malaysian electrical and electronic companies which are members of the Electrical and Electronics Association of Malaysia (TEEAM)

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Khanh, Thai Hong Thuy, Premkurmar Rajagopal, Nguyen Thi Thanh Tram, and Barjoyai Bin Bardai. "Environmental Management Accounting as a Mediator in the Impact of Innovations on Competitive Advantage: a Nexus Approach to the SDGs." Journal of Lifestyle and SDGs Review 5, no. 2 (2025): e04405. https://doi.org/10.47172/2965-730x.sdgsreview.v5.n02.pe04405.

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Objectives: The main purpose of this study is to investigate the impact of environmental innovations (EIs) — including product, process, and organizational innovations and environmental management accounting (EMA) on the environmental competitive advantage (ECA) of the Vietnamese manufacturing industry. This study also examines the mediating role of EMA in the relationship between EIs and ECA within the Vietnamese manufacturing sector. Theoretical Framework: Drawing on the Resource-Based View (RBV) and institutional theory, this study develops and tests a model to explain how EIs and the use o

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Doorasamy, Mishelle. "The Perceptions of Management on the Benefits of Adopting an Environmental Management Accounting System as a Waste Management Tool." Foundations of Management 8, no. 1 (2016): 93–106. http://dx.doi.org/10.1515/fman-2016-0008.

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Abstract The purpose of this paper is to ascertain the perception of management on the benefits of adopting an environmental management accounting (EMA) system as a waste management tool in a paper and pulp manufacturing company. This paper highlights the benefits of an EMA system and the role and importance of EMA as a decision-making tool in encouraging the adoption of cleaner production (CP) techniques and technologies. This research was based on a case study of a paper and pulp manufacturing company in KwaZulu-Natal. This research was both quantitative and qualitative in nature. Data colle

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Tambunan, Sihar Tigor Benjamin. "STUDY ON ENVIRONMENTAL COSTS: AN APPROACH TO ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA)." Jurnal Teknobisnis 7, no. 1 (2017): 77. http://dx.doi.org/10.12962/j24609463.v7i1.2428.

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Jasch, Christine. "The use of Environmental Management Accounting (EMA) for identifying environmental costs." Journal of Cleaner Production 11, no. 6 (2003): 667–76. http://dx.doi.org/10.1016/s0959-6526(02)00107-5.

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Asa'd, Mutasim, Wan Norhayati Wan Ahmad, and Hazeline Ayoup. "Environmental Management Accounting Information and Environmental Performance, the Mediating Effect of Environmental Decision Quality." International Journal of Energy Economics and Policy 14, no. 2 (2024): 562–73. http://dx.doi.org/10.32479/ijeep.15487.

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In recent times, there has been a heightened focus from both governments and societies towards evaluating Organisations’ Environmental Performance (OEP). Environmental Management Accounting (EMA) is pivotal in elevating OEP as it offers a holistic perspective to elucidate the environmental impacts and associated costs of diverse business activities. This research delves into the dynamic interplay between EMA information and the OEP. The study entails the administration of a questionnaire to Jordanian organisations listed on the Amman Stock Exchange. The research adopts the Resource-Based View

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Pratiwi, Yobi Nagoya, Inten Meutia, and Syamsurijal Syamsurijal. "The Effect of Environmental Management Accounting on Corporate Sustainability." Binus Business Review 11, no. 1 (2020): 43–49. http://dx.doi.org/10.21512/bbr.v11i1.6028.

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This research aimed to examine the effect of Environmental Management Accounting (EMA) on corporate sustainability in mining, agriculture, construction and construction materials, energy, textile and apparel companies in Indonesia from 2014-2018. This research had 87 observations from 20 in Indonesia from 2014-2018. EMA was measured by eco-efficiency energy. Meanwhile, corporate sustainability was measured by environmental and social factors. The researchers used content analysis to measure entity sustainability. The data were qualitative and quantitative in the form of annual reports and comp

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Barani, Omid, Abdullahi D. Ahmed, Mahesh Joshi, and Kaveh Asiaei. "How environmental management accounting drives performance: a meta-analysis considering national EMA maturity." Journal of Accounting Literature 47, no. 5 (2025): 416–43. https://doi.org/10.1108/jal-01-2025-0033.

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Purpose This study investigates the impact of environmental management accounting (EMA) on organizational performance, with a focus on how national EMA maturity, performance type and firm size influence this relationship. The aim is to explore how EMA can support sustainability goals while enhancing performance across diverse contexts.Design/methodology/approach A comprehensive meta-analysis was conducted, incorporating 36 studies with a combined total of 13,010 observations. Data from the Future of Growth Report (2024) by the World Economic Forum were used to create an innovative EMA index th

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Nyide, Celani John. "ENVIRONMENTAL MANAGEMENT ACCOUNTING: A CONCEPTUAL MODEL FOR THE REPORTING OF ENVIRONMENTAL COSTS." Corporate Ownership and Control 14, no. 1 (2016): 195–202. http://dx.doi.org/10.22495/cocv14i1c1p3.

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The overall aim of this study was to identify factors that affect the use of EMA by the hotel sector in South Africa. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. ABC Hotel Management Group along its 3 hotels located in the province of KwaZulu-Natal, South Africa, met the selection criteria and thus formed part of this study. There were 10 participants in this case study. Additional documents were analysed which included financial statements, policy documents, the Group website, the hotels’ websites, Group Energy Profil

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Huseno, Tun. "THE ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) PERSPECTIVE CALCULATION OF ENVIRONMENTAL MANAGEMENT ENVIRONMENT IN RIAU." Jurnal Aplikasi Manajemen 16, no. 4 (2018): 714–21. http://dx.doi.org/10.21776/ub.jam.2018.016.04.18.

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Nyahuna, Thomas, and Mishelle Doorasamy. "Developing an Environmental Management Accounting Framework for The Waste Management Sustainability of Municipalities in South Africa." Indonesian Journal of Environmental Management and Sustainability 6, no. 2 (2022): 35–41. http://dx.doi.org/10.26554/ijems.2022.6.2.35-41.

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The aim of the study is to identify environmental management accounting (EMA) practices currently used by the municipalities in South Africa in enhancing municipal solid waste management. To accomplish the aim of the study, 32 in-depth interviews were conducted with accountants, environmental managers and municipals managers on 10 municipalities in South Africa. Thematic analysis’s was used to analyse the data and unearthed that environmental management system, waste management system, environmental reporting, environmental training and research and development are currently used as EMA practi

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Jasch, Christine. "Environmental management accounting (EMA) as the next step in the evolution of management accounting." Journal of Cleaner Production 14, no. 14 (2006): 1190–93. http://dx.doi.org/10.1016/j.jclepro.2005.08.006.

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Pratiwi, Ester Putri Gita, and Dyna Rachmawati. "IMPLEMENTASI ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN NILAI PERUSAHAAN: KINERJA OPERASIONAL PERUSAHAAN SEBAGAI PEMEDIASI." AJAR 4, no. 02 (2021): 110–32. http://dx.doi.org/10.35129/ajar.v4i02.184.

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The aim of this study is to test the implementation of environmental management accounting (EMA) on firm value indirectly through operational performance. EMA consists of Monetary Environmental Management Accounting (MEMA) and Physical Environmental Management Accounting (PEMA). This study uses 329 and 325 firm respectively for MEMA and PEMA. Research samples are manufacturing companies listed in Indonesian Stock Exchange during the period of 2017-2019. The results show that EMA, MEMA, and PEMA have no statistically effect on either to operational performance and firms’ value. It indicates tha

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Latif, Badar, Zeeshan Mahmood, Ong Tze San, Ridzwana Mohd Said, and Allah Bakhsh. "Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption." Sustainability 12, no. 11 (2020): 4506. http://dx.doi.org/10.3390/su12114506.

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This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the drivers of EMA adoption in Pakistan. Data were collected from the manufacturing sector in Pakistan through a questionnaire-based survey. The study concludes that coercive, normative and mimetic pressures have a significant and positive impact on the adoption of EMA.

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Laila Oshiana Fitria A'zizah, Nur Prasetyo Aji, Dewita Puspawati, Ovi Itsnaini Ulynnuha, and Nur Andriyani. "Sustainability Reporting in Value Creation: The Critical Mediation of Environmental Management Accounting." Riset Akuntansi dan Keuangan Indonesia 9, no. 3 (2024): 338–49. https://doi.org/10.23917/reaksi.v9i3.7030.

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This study examines the essential function of Environmental Management Accounting (EMA) as a mediating variable in the correlation between sustainability report disclosures and firm value. The study highlights the beneficial effects of Environmental Management Accounting (EMA) on value creation by aligning business strategy with sustainable practices, as viewed through the framework of stakeholder theory. Multiple regression and path analyses were performed on a sample of Indonesian manufacturing businesses listed on the Indonesian Stock Exchange (IDX) from 2020 to 2023 to evaluate the assumpt

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Wijanarko, Thomas, and Peggy Delita Merida. "ENVIRONTMENTAL MANAGEMENT ACCOUNTING, COMPETITIVE ADVANTAGE, FIRM PERFOMANCE: INDONESIA’S MANUFACTURING SECTOR." Jurnal Riset Akuntansi Aksioma 20, no. 2 (2021): 144–56. http://dx.doi.org/10.29303/aksioma.v20i2.138.

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Abstrack This study aims to examine the indirect relationship between Environmental Management Accounting (EMA) and Firm Performance through Competitive Advantage. The contribution of this paper is that there is a Competitive Advantage mediating the relationship of EMA and improving firm performance. The study was conducted on 444 manufacturing companies in Indonesia from 2013-2017. The novelty in this study is a research model that makes Competitive Advantage a mediation for EMA and Firm performance variables, and Competitive Advantage variables using market share proxy. The results of

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Utama, I. Made Karya, I. Ketut Suryanawa, Ni Wayan Meli Antari, and I. Komang Widiantara. "Stakeholder Pressure, Environmental Strategies, and Hotel Performance." Jurnal Ilmiah Akuntansi dan Humanika 14, no. 3 (2024): 496–505. https://doi.org/10.23887/jiah.v14i3.87939.

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The objective of this research is to investigate the role of stakeholders' pressure, environmental strategies, and environmental management accounting (EMA) on the company's competitive advantage of the hotel industry. The research on the issue of environmentally friendly business activities, in this case, the company's strategies related to green activities, particularly the implementation of environmental management accounting (EMA) in the hotel industry, is important because hotels are one of the supporting facilities for tourism that involve humans, living beings, and the environment. Data

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Sakdiyah, Halimatus. "ANALISIS PENERAPAN ENVIROMENTAL MANAGEMENT ACCOUNTING (EMA) PADA RSUD DR.H.SLAMET MARTODJIRJO PAMEKASAN." PERFORMANCE: Jurnal Bisnis & Akuntansi 7, no. 1 (2017): 1–18. http://dx.doi.org/10.24929/feb.v7i1.343.

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The negative impacts caused by the hospital require the environmental accounting system as the control of the organization's responsibility because the waste management conducted by the hospital requires measurement, assessment, disclosure and reporting of waste management cost from the operational activities of the hospital is one of the interesting accounting problems for The Eirviromental Management Accounting (EMA) is a technique that emphasizes efficiency and effectiveness in the use of resources and is part of a wider management control system. This research method used qualitative metho

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Rasit, Zarinah Abdul, Nur Adibah Mat Bahari, Sharina Tajul Urus, and Aida Hazlin Ismail. "Linking Advanced Technology Industry 4.0 to Environmental Management Accounting (Ema): Impact on Environmental Performance." 13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 13, no. 1 (2022): 1. http://dx.doi.org/10.35609/gcbssproceeding.2022.1(36).

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Sustainability has become vital today as stakeholders demand more information related to the company's environmental and social performance. In order to gather eco-efficient data, companies need to have a good infrastructure or appropriate system for data gathering and sharing in the supply chain. Prior researchers have discussed the use of environmental management accounting (EMA) as one of the tools that can provide environmental information that helps in dealing with environmental issues. Nevertheless, environmental information may not be shared effectively due to poor communication links a

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Nguyen, Vuong Thanh Long, and Thi Xuan Thuy Huynh. "Enhancing Business Sustainability Through Environmental Management Accounting (EMA): Insights and Strategic Applications." Journal of Economics, Business, and Commerce 2, no. 1 (2025): 118–24. https://doi.org/10.69739/jebc.v2i1.471.

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This paper examines Environmental Management Accounting (EMA) as a strategic tool for promoting sustainable development in businesses. EMA integrates environmental costs into financial decision-making, helping organizations improve both economic performance and environmental responsibility. Using a qualitative approach based on literature analysis, the study explores key EMA components and the factors influencing its adoption, with a focus on developing economies like Vietnam. The findings highlight the importance of leadership commitment, organizational resources, regulatory frameworks, and m

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Az'mi, Yanis Ulul, and Gabriela Rachel Kristina. "Green Intellectual Capital and Environmental Management Accounting : How Does It Influence Environmental Performance ?" Indonesian Journal of Economics, Social, and Humanities 6, no. 3 (2024): 287–98. https://doi.org/10.31258/ijesh.6.3.287-298.

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Environmental Management Accounting (EMA) supports environmental and green resources management strategies. EMA can facilitate environmental actions from organizations or companies to create superior performance by aligning actions or behavior with the goals and values the organization or company wants to achieve. By aligning environmental resources and using an appropriate management accounting system, it is hoped to facilitate the management of green resources and support the achievement of strategic goals, resulting in increased sustainability performance. The hypothesis in this theoretical

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