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  • 标题:Environmental Management Accounting Practices and Islamic Corporate Social Responsibility Compliance: Evidence from ISO14001 Companies
  • 本地全文:下载
  • 作者:Mohd Sobre Ismail ; Mohd Sobre Ismail ; Aliza Ramli
  • 期刊名称:Procedia - Social and Behavioral Sciences
  • 印刷版ISSN:1877-0428
  • 出版年度:2014
  • 卷号:145
  • 页码:343-351
  • DOI:10.1016/j.sbspro.2014.06.043
  • 语种:English
  • 出版社:Elsevier
  • 摘要:AbstractThe purpose of this paper is to explore the environmental management accounting practices, specifically the environmental management accounting activities within Malaysian organizations as well as to shed some light on environmental management accounting activities compliance withShariahprinciples. An online questionnaire for data collection was deployed to all ISO 14001 certified Malaysian organizations registered with the Federation of Malaysian Manufacturing (FMM). The survey revealed that these organizations to a great extent, have implemented environmental management accounting practices. The implementation of environmental management accounting practices might be beneficial to overcome the problem of traditional management accounting which fails to incorporate environmental hidden costs.
  • 关键词:Environmental Management Accounting;ISO 14001;Shariah;i-CSR;Survey Method
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