Please use this identifier to cite or link to this item: http://umt-ir.umt.edu.my:8080/handle/123456789/6977
Full metadata record
DC FieldValueLanguage
dc.contributor.authorHASLINDA YUSOFF-
dc.contributor.authorRADIAH OTHMAN-
dc.contributor.authorNORMAHIRAN YATIM-
dc.date.accessioned2017-10-04T03:58:27Z-
dc.date.available2017-10-04T03:58:27Z-
dc.date.issued2013-
dc.identifier.issn18238556-
dc.identifier.urihttp://hdl.handle.net/123456789/6977-
dc.description.abstractThe purpose of this paper is to investigate the potential role of accountants and their contribution towards a successfulimplementation ofenvironmental reportingpractice i.e. a reporting practice that add to the greater good of the country's sustainable development. The paper employs a mixed method approach through questionnaire surveys and personal interviews of corporate accountants in selected publicly listed companies in Malaysia. The main findings showed that there are two distinct roles ofaccountants in Malaysia pertaining to environmental accounting and reporting. Many ofthe accountants signal reactive role towards business-environmental accounting and reporting practices. The paper also found that accountants in Malaysia failed to recognise themselves as agents of sustainable development in their organizations. Accountants' role towards successful implementation of environmental reporting in Malaysia is still limited and unclear. This study contributes to the accounting research literature on two dimensions. First, it explores and gathers understanding about current attitudes ofaccountants from organizational perspective. Second, offers ideas and directions for greater involvement amongst the Malaysian accountants in environmental accounting and reporting, hence undertake the role as agents to intemalise corporate sustainable practices.en_US
dc.language.isoenen_US
dc.publisherJournal of Sustainability Science and Managementen_US
dc.subjectEnvironmental accountingen_US
dc.subjectenvironmental reportingen_US
dc.subjectaccountantsen_US
dc.subjectroleen_US
dc.subjectMalaysiaen_US
dc.subjectsustainabilityen_US
dc.titleACCOUNTANTS AND ENVIRONMENTALACCOUNTINGAND REPORTING IN MALAYSIAen_US
dc.title.alternativeAN AGENT FOR SUSTAINABILITY PRACTICE?en_US
dc.typeArticleen_US
Appears in Collections:Journal Articles

Files in This Item:
File Description SizeFormat 
6w.pdf17.09 MBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.