Perception of Environmental Management Accounting Practices on Environmental Performance
The objective of this study is to determine the impact of environmental management accounting practices on environmental performance at Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM). To measure the environmental performance of TISSA, monetary environmental management accounting (MEMA) and physical environmental management accounting (PEMA) practices were used. This research was conducted using an online questionnaire distributed to the staff and students of the TISSA. A total of 101 respondents consisting of students and staff answered this survey. Multiple regression analysis was used to analyze the results of the survey. The results show that there is a significant impact of MEMA and PEMA practices on environmental performance.
Authors
- Hanini Ilyana Che Hashim (ORCID: https://orcid.org/0000-0002-7732-8114)
- Nursyazwani Mohd Fuzi (ORCID: https://orcid.org/0000-0001-9418-0337)
- Thanaletchumi Appalasamy
Publication Details
- Journal
- International Journal of Academic Research in Business and Social Sciences
- Published
- 2025-12-20
- DOI
- https://doi.org/10.6007/ijarbss/v15-i12/27291
- Primary Topic
- Environmental Sustainability in Business
- Type
- article
- Field-Weighted Citation Impact
- 0.00