อิทธิพลของการปฏิบัติตามหลักการการบัญชีเพื่อการจัดการสิ่งแวดล้อมที่มีต่อความยั่งยืนของบริษัทนอกตลาดหลักทรัพย์แห่งประเทศไทยที่ได้รับการรับรองมาตรฐาน ISO 14001 (The Influence of Implementing Environmental Management Accounting Practices on Organizational Sustainability among ISO 14001 certified Non-Listed Companies in The Stock Exchange of Thailand)
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Published:
Jun 7, 2019
Keywords:
environmental management accounting organizational sustainability ISO 14001 certification
Main Article Content
Abstract
This study aimed at studying the influence of implementing environmental management accounting practices on organizational sustainability among ISO 14001 certified non-listed companies in the Stock Exchange of Thailand. A total number of 200 questionnaires were used for data collection, and Path Analysis was selected for data analysis. The results showed that environmental management practices showed a positive direct effect on organizational sustainability at the significance level of 0.01 with the effect coefficient of 0.98. It was also found that the companies possessing environmental management accounting practices tended to pay more attention on environmental management accounting policy and environmental CSR activities, and governance environmental accounting policy.In the meantime, the aforementioned operations would affect both accounting process innovation and organizational sustainability.
Article Details
How to Cite
(Kwannaree Klaprabchone) ข. . ก., (Montree Chuaychoo) ม. . ช., & (Worakorn Chaemmuangpak) ว. แ. (2019). อิทธิพลของการปฏิบัติตามหลักการการบัญชีเพื่อการจัดการสิ่งแวดล้อมที่มีต่อความยั่งยืนของบริษัทนอกตลาดหลักทรัพย์แห่งประเทศไทยที่ได้รับการรับรองมาตรฐาน ISO 14001 (The Influence of Implementing Environmental Management Accounting Practices on Organizational Sustainability among ISO 14001 certified Non-Listed Companies in The Stock Exchange of Thailand). Sripatum Review of Humanities and Social Sciences, 19(1), 65–79. Retrieved from https://so05.tci-thaijo.org/index.php/spurhs/article/view/193306
Section
บทความวิจัย
1. กองบรรณาธิการสงวนสิทธิ์ในการพิจารณาและตัดสินการตีพิมพ์บทความในวารสาร
2. บทความทุกเรื่องจะได้รับการตรวจสอบทางวิชาการโดยผู้ทรงคุณวุฒิ แต่ข้อความและเนื้อหาในบทความที่ตีพิมพ์เป็นความรับผิดชอบของผู้เขียนแต่เพียงผู้เดียว มิใช่ความคิดเห็นและความรับผิดชอบของมหาวิทยาลัยศรีปทุม
3. การคัดลอกอ้างอิงต้องดำเนินการตามการปฏิบัติในหมู่นักวิชาการโดยทั่วไป และสอดคล้องกับกฎหมายที่เกี่ยวข้อง
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Velazquez, L.E. Esquer, J. and Munguia, N.E. (2011). Sustainable learning organization. The Learning Organization, 18 (1), 36-44.
Zutshi A. and Sohal A. (2004). Adoption and maintenance of environmental management systems. Critical success factors. Management of Environmental Quality An International Journal, 15 (4), 399-419.
Aras, G. and Crowther, D. (2008). Evaluating Sustainability: a Need for Standards. Issues in Social and Environmental Accounting, 2 (1), 19-35.
Bouten, L. and Hoozee, S. (2013). On the interplay between environmental reporting and management accounting chane. Management Accounting Research, 24 (4), 333-348.
Burritt, R.L. and Schaltegger, S. (2010). Sustainability accounting and reporting: fad or trend?. Accounting. Auditing & Accountability Journal, 23 (7), 829-846.
Burritt, R.L. Haha, T. and Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting-links between business actors and environmental management accounting tools. Australian Accounting Review, 12, 39-50.
Damanpour, F. and Gopalakrishnan, S. (2001). The Dynamics of the Adoption of Product and Process Innovations in Organizations. Journal of Management Studies, 38 (1), 45-65.
Ferreira, A. Moulang, C. and Hendro, B. (2010). Environmental management accounting and innovation an exploratory analysis. Accounting, Auditing & Accountability Journal, 23 (7), 920-948.
Fiedler, F.E. (1967). A theory of leadership effectiveness. New York: McGraw-Hill Book Company.
Hair, J.F. Anderson, R.E. Tatham, R.L. and Black, W.C. (1998). Multivariate Data Analysis (5th Edition). NJ: Prentice Hall.
IFAC International Federation of Accountants. (2005). Guidance Document Environmental Management Accounting, International Federation of Accountants. New York: NY.
Jalaludin, D. Sulaiman, M. and Ahmad, N.N.N. (2011). Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective. Social Responsibility Journal, 7 (4), 540-557.
Jamil, C.Z.M. Mohamedb, R. Muhammadc, F. and Alid, A. (2015). Environmental Management Accounting Practices in Small Medium Manufacturing Firms. Contemporary Issues in Management and Social Science Research, 127 (27), 619-626.
Management System Certification Institute. (2018). Standards of Environmental Management System (ISO 14001) [Online]. Retrieved November 9, 2018, from: https://masci.or.th/service/%E0%B8%A1%E0%B8%B2%E0%B8%95%E0%B8%A3%E0%B8%90%E0%B8%B2%E0%B8%99%E0%B8%A3%E0%B8%B0%E0%B8%9A%E0%B8%9A%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%88%E0%B8%B1%E0%B8%94%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%AA%E0%B8%B4/. (in Thai)
Murray, A. Sinclair, D. Power, D. and Gray, R. (2006). Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK. Accounting. Auditing & Accountability Journal, 19 (2), 228-255.
Parker, L. (1997). Accounting for environmental strategy: cost management, control and Performance evaluation. Asia-Pacific Journal of Accounting, 4 (2), 145-73.
Phoprachak, D. Pongsupatt, T. Sincharoonsak, T. Srichanphet, S. Chuayhoo, M. and Bosakoranut, S. (2561). The Companies Characteristics that affect the Reporting of Corporate Social Responsibility and Firm Value of Companies Listed on the Stock Exchange of Thailand. Business Review, 10(1), 39–54. (in Thai)
Pollution Control Department, Ministry of Natural Resources and Environment. (2017). Complaints Reported to Pollution Control Department in 2017 [Online]. Retrieved November 9, 2018, from: https://www.pcd.go.th/info_serv/pol2_stat 2560.html. (in Thai)
Singh, N. Jain, S. and Sharma, P. (2015). Motivations for implementing environmental management practices in Indian industries. Ecological Economics, 109 (1), 1-8.
Thai Industrial Standards Institute. (2016). A List of Certified ISO 14001 Companies [Online]. Retrieved February 21, 2016, from: https://app.tisi. go.th/syscer/ 14000_t.html. (in Thai)
Thiangtrakul, A. (2008). The impact of the knowledge and ability of accountants, executive support and social pressure on the efficiency of business environmental accounting that received ISO 14001 in the manufacturing industry in Thailand. Suthiparithat Journal, 22(68), 1-21. (in Thai)
Velazquez, L.E. Esquer, J. and Munguia, N.E. (2011). Sustainable learning organization. The Learning Organization, 18 (1), 36-44.
Zutshi A. and Sohal A. (2004). Adoption and maintenance of environmental management systems. Critical success factors. Management of Environmental Quality An International Journal, 15 (4), 399-419.