Environmental management accounting in Malaysian electrical and electronic manufacturing industry

Abstract

EMA plays an important role in the practice of managing environmental activities in the manufacturing industry. The objective of this paper is to examine the critical success factors of Environmental Management Accounting (EMA) in Malaysian electrical and electronic manufacturing industry. The paper is prepared by reviewing the relevant literatures on EMA. This framework could provide guidance to the Malaysian electrical and electronics manufacturing industry to improve the EMA. The conceptual framework developed in this study can be used as a guideline for implementing the EMA. The population of this study is focused on the manufacturing industries of electrical and electronics. Therefore, the expected output shows that this research can recognise the critical success factor of the EMA is important to the Malaysian electrical and electronics manufacturing industry. This study suggest that practitioners can also recognise that the implementation of EMA is important to the Malaysian electrical and electronics manufacturing industry.