Factors Affecting the Environmental Management Accounting Practices of the Certified ISO 14001 Companies
DOI:
https://doi.org/10.53848/irdssru.v11i1.151334Keywords:
Environmental Management Accounting Practices, The Certified ISO 14001 CompaniesAbstract
This research aimed to study attitudes and factors affecting the environmental accounting practices of an organization that is ISO 14001 certified. A total number of 400 questionnaires were used for data collection.The results showed that the most important factor affecting accounting practice for environmental management was the environmental social responsibility ( = 3.79, S.D. = 0.56), followed by the driving force from the stakeholders ( = 3.72, S.D. = 0.77), the environmental accounting policy of the management ( = 3.70, S.D. = 0.51), the environmental accounting policy ( = 3.59, S.D. = 0.51), and the accountant's expertise ( = 2.96, S.D. = 0.78), respectively.
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