The effect of environmental cost and management system on organizational performance for Malaysian manufacturing industry

The purpose of this study was to examine the effect of environmental cost (EC) and environmental management system (EMS) on organizational performance (OPM) for Malaysian manufacturing industry. The data were collected from 395 manufacturing companies in Malaysia using online questionnaire. This stu...

Full description

Saved in:
Bibliographic Details
Main Author: Nursyazwani Mohd Fuzi
Format: thesis
Language:eng
Published: 2019
Subjects:
Online Access:https://ir.upsi.edu.my/detailsg.php?det=6797
Tags: Add Tag
No Tags, Be the first to tag this record!
id oai:ir.upsi.edu.my:6797
record_format uketd_dc
institution Universiti Pendidikan Sultan Idris
collection UPSI Digital Repository
language eng
topic
spellingShingle
Nursyazwani Mohd Fuzi
The effect of environmental cost and management system on organizational performance for Malaysian manufacturing industry
description The purpose of this study was to examine the effect of environmental cost (EC) and environmental management system (EMS) on organizational performance (OPM) for Malaysian manufacturing industry. The data were collected from 395 manufacturing companies in Malaysia using online questionnaire. This study utilized structural equation modeling technique to test the research hypotheses. The findings showed that there were positive and significant effect of EC on EMS (=0.637, p
format thesis
qualification_name
qualification_level Doctorate
author Nursyazwani Mohd Fuzi
author_facet Nursyazwani Mohd Fuzi
author_sort Nursyazwani Mohd Fuzi
title The effect of environmental cost and management system on organizational performance for Malaysian manufacturing industry
title_short The effect of environmental cost and management system on organizational performance for Malaysian manufacturing industry
title_full The effect of environmental cost and management system on organizational performance for Malaysian manufacturing industry
title_fullStr The effect of environmental cost and management system on organizational performance for Malaysian manufacturing industry
title_full_unstemmed The effect of environmental cost and management system on organizational performance for Malaysian manufacturing industry
title_sort effect of environmental cost and management system on organizational performance for malaysian manufacturing industry
granting_institution Universiti Pendidikan Sultan Idris
granting_department Fakulti Pengurusan dan Ekonomi
publishDate 2019
url https://ir.upsi.edu.my/detailsg.php?det=6797
_version_ 1747833311484444672
spelling oai:ir.upsi.edu.my:67972022-02-21 The effect of environmental cost and management system on organizational performance for Malaysian manufacturing industry 2019 Nursyazwani Mohd Fuzi The purpose of this study was to examine the effect of environmental cost (EC) and environmental management system (EMS) on organizational performance (OPM) for Malaysian manufacturing industry. The data were collected from 395 manufacturing companies in Malaysia using online questionnaire. This study utilized structural equation modeling technique to test the research hypotheses. The findings showed that there were positive and significant effect of EC on EMS (=0.637, p 2019 thesis https://ir.upsi.edu.my/detailsg.php?det=6797 https://ir.upsi.edu.my/detailsg.php?det=6797 text eng closedAccess Doctoral Universiti Pendidikan Sultan Idris Fakulti Pengurusan dan Ekonomi Abba, M., Yahaya, L., & Suleiman, N. (2018). Explored and critique of contingency theory for management accounting research. Journal of Accounting and Financial Management, 4(5), 40-50.Abdullah, I., Mahmood, W. H. W., Fauadi, H. F. M., Rahman, M. N. A., & Mohamed,S. B. (2017). Sustainable manufacturing practices in Malaysian palm oil mills: Priority and current performance. Journal of Manufacturing Technology Management, 28(3), 278-298. doi: 10.1108/JMTM-09-2016-0128Abdul-Rashid, S. H., Sakundarini, N., Ghazilla, R. A. R., & Thurasamy, R. (2017). The impact of sustainable manufacturing practices on sustainability performance: Empirical evidence from Malaysia. International Journal of Operations & Production Management, 37(2), 182-204. doi: 10.1108/IJOPM- 04-2015-0223Abiola, J. O., & Ashamu, S. O. (2012). Environmental management accounting practice in Nigeria: National Petroleum Corporation (NNPC). European Scientific Journal, 8(9), 76-93.Adebanjo, D., Teh, P., & Ahmed, P. K. (2016). The impact of external pressure and sustainable management practices on manufacturing performance and environmental outcomes. International Journal of Operations & Production Management, 36(9), 995-1013. doi: 10.1108/IJOPM-11-2014-0543Afthanorhan, W. M. A. W., Ahmad, S., & Mamat, I. (2014). Pooled confirmatory factor analysis (PCFA) using structural equation modeling on volunteerism program: A step by step approach. International Journal of Asian Social Science, 4(5), 642-653.Agustia, D., Sawarjuwono, T., & Dianawati, W. (2019). The mediating effect of environmental management accounting on green innovation - firm value relationship. International Journal of Energy Economics and Policy, 9(2), 299- 306.Albelda, E. (2011). The role of management accounting practices as facilitators of the environmental management. Sustainability Accounting, Management and Policy Journal, 2(1), 76-100. doi: 10.1108/20408021111162137Alberti, M., Caini, L., Calabrese, A., & Rossi, D. (2000). Evaluation of the costs and benefits of an environmental management system. International Journal of Production Research, 38(17), 4455-4466. doi: 10.1080/00207540050205226Albertini, E. (2013). Does environmental management improve financial performance? A meta-analytical review. Organization & Environment, 26(4), 431-457. doi: 10.1177/1086026613510301Al-Darrab, I. A., Gulzar, W. A., & Ali, K. S. (2013). Status of implementation of safety, quality and environmental management systems in Saudi Arabian industries. Total Quality Management & Business Excellence, 24(3-4), 336- 354. doi: 10.1080/14783363.2012.733257Alkisher, A. O. (2018). Overview of drivers behind environmental management accounting (EMA). Journal of Economics and Political Science, 12(12), 232- 269.Almaryani, M. A. H., & Sadik, H. H. (2012). Strategic management accounting techniques in Romanian companies: Some survey evidence. Procedia Economics and Finance, 3, 387-396. doi: 10.1016/S2212-5671(12)00169-4Almatrooshi, B., Singh, S. K., & Farouk, S. (2016). Determinants of organizational performance: A proposed framework. International Journal of Productivity and Performance Management, 65(6), 844-859. doi: 10.1108/IJPPM-02-2016- 0038Al-Mawali, H., Sharif, A. A., Rumman, G. A., Kerzan, F., & Liu, G. (2018). Environmental strategy, environmental management accounting and organizational performance: Evidence from the United Arab Emirates market. Journal of Environmental Accounting and Management, 6(2), 109-118. doi: 10.5890/JEAM.2018.06.002Almazan, D. A., Tovar, Y. S., & Quintero, J. M. M. (2017). Influence of information systems on organizational result. Contaduria y Administracion, 62, 321338. doi: 10.1016/j.cya.2017.03.001Alrawi, H. A., & Thomas, S. S. (2007). Application of contingency theory of accounting information to the UAE banking sector. Asian Academy of Management Journal, 12(2), 33-55.Al-Tit, A. A. (2017). Factors affecting the organizational performance of manufacturing firms. International Journal of Engineering Business Management, 9, 1-9. doi: 10.1177/1847979017712628Ambe, C. M., Ambe, Q. N., & Fortune, G. (2015). Assessment of environmental management accounting at South African universities: Case of Tshwane University of Technology. Journal of Governance and Regulation, 4(1), 274- 288.Amiruddin, A., & Pagalung, G. (2016). Environmental management accounting: Identifying future potentials. Asia-Pacific Management Accounting Journal, 11(1), 1-12.Amoako, K. O., Marfo, E. O., Gyabaah, E. N., & Ghorman, K. O. (2017). Achieving a sustainable business: The role of environmental management accounting in corporate governance. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(4), 11-20. doi: 10.6007/IJARAFMS/v7-i4/3399Ann, G. E., Zailani, S., & Wahid, N. A. (2006). A study on the impact of environmental management system (EMS) certification towards firms performance in Malaysia. Management of Environmental Quality: An International Journal, 17(1), 73-93. doi: 10.1108/14777830610639459Ariffin, A. R. M. (2016). Environmental management accounting (EMA): Is there a need? International Journal of Liberal Arts and Social Science, 4(6), 96-103.Atkinson, A., Kaplan, R., & Young, S. (2004). Management accounting. Upper Saddle River: Pearson Prentice Hall.Aurora, D. A., & Geanina, M. S. S. (2012). Perspectives of environmental accounting in Romania. Procedia-Social and Behavioral Sciences, 62(10), 610-614. doi: 10.1016/j.sbspro.2012.09.102Awang, Z. (2015). SEM made simple: A gentle approach to learning structural equation modeling. Bangi: MPWS Rich Publication Sdn. Bhd.Awang, Z., Afthanorhan, A., & Asri, M. A. M. (2015). Parametric and non parametric approach in structural equation modeling (SEM): The application of bootstrapping. Modern Applied Science, 9(9), 58-67.Aziati, A. H. N., Chian, N. S., Bon, A. T., Ngadiman, Y., & Ahmad, M. F. (2015). Exploring the ISO 14001 environmental management system (EMS) towards SMEs organizational performance: Case study of Southern Malaysia furniture manufacturers. In M. Gen, K. Kim, X. Huang, & Y. Hiroshi (Eds.), Lecture Notes in Electrical Engineering: Vol. 349. Industrial Engineering, Management Science and Applications (pp. 459-472). Berlin, Heidelberg: Springer. doi: 10.1007/978-3-662-47200-2_49Bagozzi, R. P., & Yi, Y. (2012). Specification, evaluation, and interpretation of structural equation models. Journal of the Academy of Marketing Science, 40(1), 8-34.Bank Negara Malaysia. (2017). Developments in the Malaysian economy. Retrieved from http://www.bnm.gov.my/files/publication/qb/2017/Q3/p3.pdfBarnes, P. (1994). A new approach to protecting the environment: The European Unions environmental management and audit regulation. Environmental Management and Health, 5(3), 8-12. doi: 10.1108/09566169410059487Bartolomeo, M., Bennett, M., Bouma, J. J., Heydkamp, P., James, P., & Wolters, T. (2000). Environmental management accounting in Europe: Current practice and future potential. European Accounting Review, 9(1), 31-52. doi: 10.1080/096381800407932Battistoni, E., Bonacelli, A., Colladon, A. F., & Schiraldi, M. M. (2013). An analysis of the effect of operations management practices on performance. International Journal of Engineering Business Management, 5(44), 1-11. doi: 10.5772/56919Baumann, S. (2015). Push and pull contingency variables - a model for environmental management accounting. Retrieved from https://papers.ssrn.com/sol3/Baumann, S., Lehner, O. M., & Losbichler, H. (2015). A push-and-pull factor model for environmental management accounting: A contingency perspective. Journal of Sustainable Finance & Investment, 5(3), 155-177. doi: 10.1080/20430795.2015.1100036Beavers, A. S., Lounsbury, J. W., Richards, J. K., Huck, S. W., Skolits, G. J., & Esquivel, S. L. (2013). Practical considerations for using exploratory factor analysis in educational research. Practical Assessment, Research & Evaluation, 18(6), 1-13.Benito, J., Lannelongue, G., & Queiruga, D. (2011). Stakeholders and environmental management systems: A synergistic influence on environmental imbalance. Journal of Cleaner Production, 19(14), 1622-1630. doi: 10.1016/j.jclepro.2011.05.013Bhuiyan, M. B. U., & Hooks, J. (2016). Operational problem directors and performance. Sustainability Accounting, Management and Policy Journal, 7(2), 268-294. doi: 10.1108/SAMPJ-12-2014-0088Bouma, J. J., & Veen, V. D. M. (2002). Wanted: A theory for environmental management accounting. In: M. Bennett, J. J. Bouma, & T. Walters (Eds.), Environmental management accounting: Informational and institutional developments (pp. 279-290). Netherlands: Kluwer Academic.Bracci, E., & Maran, L. (2013). Environmental management and regulation: Pitfalls of environmental accounting? Management of Environmental Quality: An International Journal, 24(4), 538-554. doi: 10.1108/MEQ-04-2012-0027Burja, V. (2012). Environmental management systems and companies sustainable performance in Romania. Annales Universitatis Apulensis Series Oeconomica, 14(1), 226-235.Burritt, R. L. (2004). Environmental management accounting: Roadblocks on the way to the green and pleasant land. Business Strategy and Environment, 13(1), 13- 32. doi:10.1002/bse.379Burritt, R. L., & Saka, C. (2006). Environmental management accounting applications and eco-efficiency: Case studies from Japan. Journal of Cleaner Production, 14(14), 1262-1275. doi: 10.1016/j.jclepro.2005.08.012Burritt, R. L., Hahn, T., & Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accountinglinks between business factors and EMA tools. Australian Accounting Review, 12(2), 39-50.Campos, L. M. S. (2012). Environmental management systems (EMS) for small companies: A study in Southern Brazil. Journal of Cleaner Production, 32(9), 141-148. doi: 10.1016/j.jclepro.2012.03.029Campos, L. M. S., Heizen, D. A. M., Verdinelli, M. A., & Miguel, P. A. C. (2015). Performance indicators: A study on ISO 14001 certified companies. Journal of Cleaner Production, 99(7), 286-296. doi: 10.1016/j.jclepro.2015.03.019Capkun, V., Hameri, A., & Weiss, L. A. (2009). On the relationship between inventory and financial performance in manufacturing companies. International Journal of Operations & Production Management, 29(8), 789- 806. doi: 10.1108/01443570910977698Cary, J., & Roberts, A. (2011). The limitations of environmental management systems in Australian agriculture. Journal of Environmental Management, 92(3), 878- 885. doi: 10.1016/j.jenvman.2010.10.055Castro, G. M., Salvado, J. A., & Lopez, J. E. N. (2016). Environmental management systems and performance: Improving firm environmental policy through stakeholder engagement. Corporate Social Responsibility and Environmental Management, 23(4), 243-256. doi: 10.1002/csr.1377Chan, H. K., Wang, X., & Raffoni, A. (2014). An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting. The British Accounting Review, 46(4), 344-360. doi: 10.1016/j.bar.2014.10.004Chang, H. (2013). Environmental management accounting in the Taiwanese higher education sector. International Journal of Sustainability in Higher Education, 14(2), 133-145. doi: 10.1108/14676371311312851Chapman, R. L., Murray, P. C., & Mellor, R. (1997). Strategic quality management and financial performance indicators. International Journal of Quality & Reliability Management, 14(4), 432-448. doi: 10.1108/02656719710170675Chathurangani, H. B. P., & Madhusanka, K. J. S. (2019). Environmental management accounting (EMA) adoption level among listed manufacturing companies in Sri Lanka: Institutional theory perspective. Research in Social Sciences, 2(1), 1-12.Chawla, A., & Saxena, S. (2016). A confirmatory factor analysis of knowledge management assessment instrument in Indian higher educational institutions. International Journal of Quality & Reliability Management, 33(7), 1019-1029. doi: 10.1108/IJQRM-07-2014-0097Chiang, C., & Lightbody, M. (2004). Financial auditors and environmental auditing in New Zealand. Managerial Auditing Journal, 19(2), 224-234. doi: 10.1108/02686900410517830Chidiebere, N., Ngozi, N. P., & Ifeoma, O. R. (2015). The role of organizational performance: A study of Nnamdi Azikiwe University, Awka. Review of Public Administration and Management, 4(8), 131-148.Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: The significance of contingent variables for adoption. Journal of Cleaner Production, 41(2), 163-173. doi: 10.1016/j.jclepro.2012.10.007Christ, K. L., Burritt, R., & Varsei, M. (2016). Towards environmental management accounting for trade-offs. Sustainability Accounting, Management and Policy Journal, 7(3), 428-448. doi: 10.1108/SAMPJ-12-2015-0112Christiansen, T., Berry, W. L., Bruun, P., & Ward, P. (2003). A mapping of competitive priorities, manufacturing practices, and operational performance in groups of Danish manufacturing companies. International Journal of Operations & Production Management, 23(10), 1163-1183. doi: 10.1108/0144357031049-6616Chung, Y., Tsai, C., & Hsu, Y. (2005). Research on the operational performance of ISO 14000-certified Taiwans manufacturers. Asian Journal on Quality, 6(1), 24-34. doi: 10.1108/15982688200500003Contrafatto, M., & Burns, J. (2013). Social and environmental accounting, organisational change and management accounting: A processual view. Management Accounting Research, 24(4), 349365. doi: 10.1016/j.mar.2013.10.004Coric, D. S., Anic, I., Rajh, S. P., Rajh, E., & Kurnoga, N. (2017). Organizational buying decision approaches in manufacturing industry: Developing measures and typology. Journal of Business & Industrial Marketing, 32(2), 227-237. doi: 10.1108/JBIM-10-2014-0214Crilley, G., & Sharp, C. (2006). Insights from research managerial qualities and operational performance: A proposed model. Measuring Business Excellence, 10(2), 4-18. doi: 10.1108/13683040610668666Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.Cullen, D. (2006). Environmental management accounting: The state of play. Journal of Business & Economics Research, 4(10), 1-6.Dandagi, S., Bhushi, U., Bagodi, V., & Sinha, D. (2016). Strategic management of technical university: Structural equation modelling approach. Journal of Modelling in Management, 11(1), 75-90. doi: 10.1108/JM2-05-2014-0034Daughtry, K. (2014). Environmental management systems: A review of available standards and a survey on implementation in Swedish organisations. Retrieved from http://bioenv.gu.se/digitalAssets/1534/1534812_daughtry.pdfDebnath, S. (2014). Expanding environmental management accounting: An experimental construct to integrate material wastes and emission flows. International Journal of Business Information Systems, 16(2), 119-133. doi: 10.1504/IJBIS.2014.062834Debnath, S., Bose, S. K., & Dhalla, R. S. (2011). Environmental management accounting: An overview of its methodological development. International Journal of Business Insights and Transformation, 5(1), 44-57.Delmas, M. A. (2002). The diffusion of environmental management standards in Europe and in the United States: An institutional perspective. Policy Sciences, 35(1), 91-119. doi: 10.1023/A:1016108804453Department of Statistics Malaysia. (2018). Manufacturing statictics Malaysia. Retrieved from https://www.dosm.gov.my/v1/Derchi, G. B., Burkert, M., & Oyon, D. (2013). Environmental management accounting: A review of the evidence and propositions for future research. Studies in Managerial and Financial Accounting, 26, 197-229. doi: 10.1108/S1479-3512Deswanto, R. B., & Siregar, S. V. (2018). The associations between environmental disclosures with financial performance, environmental performance, and firm value. Social Responsibility Journal, 14(1), 180-193. doi: 10.1108/SRJ-01- 2017-0005Din, S. A. M. (2014). Environmental management system. Journal of Sustainable Tourism Development, 3(1), 61-62.Doane, D. P., & Seward, L. E. (2011). Measuring skewness: A forgotten statistic? Journal of Statistics Education, 19(2), 1-18.Donaldson, L. (2001). The contingency theory of organizations. Thousand Oaks: Sage Publications.Donaldson, L. (2015). Structural contingency theory. International Encyclopedia of the Social & Behavioral Sciences, 2, 609-614. doi: 10.1016/B978-0-08- 097086-8.73110-2Doorasamy, M. (2015). Theoretical developments in environmental management accounting and the role and importance of material flow cost accounting. Environmental Economics, 6(3), 31-41. doi: 10.1515/fman-2015-0Doorasamy, M., & Garbharran, H. (2015a). The role of environmental management accounting as a tool to calculate environmental costs and identify their impact on a companys performance. Asian Journal of Business and Management, 3(1), 8-30.Doorasamy, M., & Garbharran, H. L. (2015b). Assessing the use of environmental management accounting as a tool to calculate environmental costs and their impact on a companys performance. International Journal of Management Research and Business Strategy, 4(1), 35-52.Drost, E. A. (2011). Validity and reliability in social science research. Education Research and Perspectives, 38(1), 105-123.Duarte, A. L. C. M., Brito, L. A. L., Serio, L. C. D., & Martins, G. S. (2011). Operational practices and financial performance: An empirical analysis of Brazilian manufacturing companies. Brazilian Administration Review, 8(4), 395-411.Famiyeh, S., Kuttu, S., & Anarfo, E. B. (2014). Challenges of environmental management systems implementation in Ghanaian firms. Journal of Sustainable Development, 7(1), 105-114.Farok, G. M. G., & Searcy, C. (2015). Analysis of ISO 14001: A balanced tool of environmental management system. Research Journal of Agriculture and Environmental Management, 4(11), 483-490.Federation of Malaysian Manufacturers Directory. (2017). FMM directory of Malaysian industries. Retrieved from http://www.fmm.org.my/Feng, T., & Wang, D. (2016). The influence of environmental management systems on financial performance: A moderated-mediation analysis. Journal of Business Ethics, 135, 265278. doi: 10.1007/s10551-014-2486-zFeng, T., Cai, D., Wang, D., & Zhang, X. (2016). Environmental management systems and financial performance: The joint effect of switching cost and competitive intensity. Journal of Cleaner Production, 113(2), 781-791. doi: 10.1016/j.jclepro.2015.11.038Feng, T., Zhao, G., & Su, K. (2014). The fit between environmental management systems and organisational learning orientation. International Journal of Production Research, 52(10), 2901-2914. doi: 10.1080/00207543.2013.857055Ferreira, A., Moulang, C., & Hendro, B. (2010). Environmental management accounting and innovation: An exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920-948. doi: 10.1108/09513571011080180Ferreira, P. S., Shamsuzzoha, A. H. M., Toscano, C., & Cunha, P. (2012). Framework for performance measurement and management in a collaborative business environment. International Journal of Productivity and Performance Management, 61(6), 672-690. doi: 10.1108/17410401211249210Figge, F., & Hahn, T. (2013). Value drivers of corporate eco-efficiency: Management accounting information for the efficient use of environmental resources. Management Accounting Research, 24(4), 387-400. doi: 10.1016/j.mar.2013.06.009Flejszman, A. M. (2009). Benefits of environmental management system in polish companies compliant with ISO 14001. Polish Journal of Environmental Studies, 18(3), 411-419. doi: 10.1108/00251741011090342Fuadah, L., & Arisman, A. (2013). Adopting environmental management accounting (EMA) in Indonesia. Jurnal Ilmiah, 3(1), 16-25.Gadenne, D., & Zaman, M. (2002). Strategic environmental management accounting: An exploratory study of current corporate practice and strategic intent. Journal of Environmental Assessment Policy and Management, 4(2), 123-150. doi: 10.1142/S1464333202000954Gadenne, D., Mia, L., Sands, J., Winata, L., & Hooi, G. (2012). The influence of sustainability performance management practices on organisational sustainability performance. Journal of Accounting & Organizational Change, 8(2), 210-235. doi: 10.1108/18325911211230380Gale, R. (2006). Environmental costs at a Canadian paper mill: A case study of environmental management accounting (EMA). Journal of Cleaner Production, 14(14), 1237-1251. doi: 10.1016/j.jclepro.2005.08.010Garson, G. D. (2012). Structural equation modeling. Asheboro, NC USA: Statistical Associates Publishing.Gerdin, J., & Greve, J. (2008). The appropriateness of statistical methods for testing contingency hypotheses in management accounting research. Accounting, Organizations and Society, 33(7), 995-1009. doi: 10.1016/j.aos.2007.07.003Ghasemi, R., Mohamad, N. A., Karami, M., Bajuri, N. H., & Asgharizade, E. (2016). The mediating effect of management accounting system on the relationship between competition and managerial performance. International Journal of Accounting and Information Management, 24(3), 272-295. doi: 10.1108/IJAIM-05-2015-0030Gibassier, D., & Alcouffe, S. (2018). Environmental management accounting: The missing link to sustainability? Social and Environmental Accountability Journal, 38(1), 1-18. doi: 10.1080/0969160X.2018.1437057Gibson, K., & Tierney, J. M. (2011). The evolution of environmental management systems: Some results from our survey. Environmental Quality Management, 21(2), 27-36. doi: 10.1002/tqem.20315Godfrey, M. (1996). Documentation. In J. Cascio (Ed.), The ISO 14000 Handbook (pp. 190-208).Gomes, P., Mendes, S. M., & Carvalho, J. (2017). Impact of PMS on organizational performance and moderating effects of context. International Journal of Productivity and Performance Management, 66(4), 517-538. doi: 10.1108/IJPPM-03-2016-0057Gorane, S., & Kant, R. (2017). Supply chain practices and organizational performance: An empirical investigation of Indian manufacturing organizations. The International Journal of Logistics Management, 28(1), 75- 101. doi: 10.1108/IJLM-06-2015-0090Gonzalez, P., Sarkis, J., & Diaz, B. A. (2008). Environmental management system certification and its influence on corporate practices: Evidence from the automotive industry. International Journal of Operations & Production Management, 28(11), 1021-1041. doi: 10.1108/01443570810910179Gross, R. (2015). Measuring organizational performance: A new approach to triple bottom line reporting and stakeholder engagement. British Journal of Business and Management Research, 2(1), 69-80.Gunarathne, A. D. N., & Alahakoon, Y. (2016). Environmental management accounting practices and their diffusion: The Sri Lankan experience. Journal of Management, 2(1), 1-26.Gunarathne, N., & Lee, K. (2015). Environmental management accounting (EMA) for environmental management and organizational change. Journal of Accounting & Organizational Change, 11(3), 362-383. doi: 10.1108/JAOC-10-2013-0078Gupta, M. C. (1995). Environmental management and its impact on the operations function. International Journal of Operations & Production Management, 15(8), 34-51. doi: 10.1108/01443579510094071Haidari, S., Samani, S., & Sohrabi, N. (2016). Confirmatory factor analysis on multidimensional adjustment scale. Procedia-Social and Behavioral Sciences, 217(2), 1199-1202. doi: 10.1016/j.sbspro.2016.02.146Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis: A global perspective. Upper Saddle River, New Jersey: Pearson Education Inc.Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139-151. doi: 10.2753/MTP1069-6679190202Hall, M. (2016). Realising the richness of psychology theory in contingency-based management accounting research. Management Accounting Research, 31(6), 63-74. doi: 10.1016/j.mar.2015.11.002Hanna, M. D., Newman, W. R., & Johnson, P. (2000). Linking operational and environmental improvement through employee involvement. International Journal of Operations & Production Management, 20(2), 148-165. doi: 10.1108/01443570010304233Hariz, S., & Bahmed, L. (2013). Assessment of environmental management system performance in the Algerian companies certified ISO 14001. Management of Environmental Quality: An International Journal, 24(2), 228-243. doi: 10.1108/14777831311303100Hazudin, S. F., Mohamad, S. A., Azer, I., Daud, R., & Paino, H. (2015). ISO 14001 and financial performance: Is the accreditation financially worth it for Malaysian firms. Procedia Economics and Finance, 31, 56-61. doi: 10.1016/S2212-5671(15)01131-4Hazzi, O. A., & Maldaon, I. S. (2015). A pilot study: Vital methodological issues.Business: Theory and practice, 16(1), 5362. doi: 10.3846/btp.2015.437He, C., & Loftus, J. (2014). Does environmental reporting reflect performance? Evidence from China. Pacific Accounting Review, 26(1/2), 134-154. doi: 10.1108/PAR-07-2013-0073Henri, J., Boiral, O., & Roy, M. (2016). Strategic cost management and performance: The case of environmental costs. The British Accounting Review, 48(2), 269- 282. doi: 10.1016/j.bar.2015.01.001Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135. doi: 10.1007/s11747- 014-0403-8Herghiligiu, I. V., Lupu, M. L., Robledo, C., & Kobi, A. (2014). Research on the factors that determine the quality of environmental management systems implementation in the case of Romanian organizations. Environmental Engineering and Management Journal, 13(8), 1893-1900.Hertin, J., Berkhout, F., Wagner, M., & Tyteca, D. (2008). Are EMS environmentally effective? The link between environmental management systems and performance in European companies. Journal of Environmental Planning and Management, 51(2), 259-283. doi: 10.1080/09640560701865040Herzig, C., Viere, T., Schaltegger, S., Burritt, R. L., & Lee, K. (2012). Environmental management accounting: Case studies of South-East Asian companies. Accounting Forum, 36(4), 310-312. doi: 10.1016/j.accfor.2012.08.001Hillary, R. (1995). Developments in environmental auditing. Managerial Auditing Journal, 10(8), 34-39. doi: 10.1108/02686909510093606Hiroshi, T., & Trevor, B. (2014). Management, accounting and philosophy: The development of management accounting at Kyocera, 1959-2013. Accounting, Auditing & Accountability Journal, 27(2), 317-356. doi: 10.1108/AAAJ-10- 2013-1495Ho, C. (1996). A contingency theoretical model of manufacturing strategy. International Journal of Operations & Production Management, 16(5), 74-98. doi: 10.1108/01443579610113960Ho, Y., Wang, W. B., & Shieh, W. L. (2016). An empirical study of green management and performance in Taiwanese electronics firms. Cogent Business & Management, 3(1), 1-13. doi: 10.1080/23311975.2016.1266787Hooi, L. W. (2016). The manufacturing sector in Malaysia. Singapore: Springer. doi: 10.1007/978-981-10-0030-0_2Huck, S. W. (2012). Reading statistics and research. Boston, MA: Pearson Education, Inc.Hussey, D. M., & Eagan, P. D. (2007). Using structural equation modeling to test environmental performance in small and medium-sized manufacturers: Can SEM help SMEs? Journal of Cleaner Production, 15(4), 303-312. doi: 10.1016/j.jclepro.2005.12.002Hwang, G., Han, S., Jun, S., & Park, J. (2014). Operational performance metrics in manufacturing process: Based on SCOR model and RFID technology. International Journal of Innovation, Management and Technology, 5(1), 50- 55. doi: 10.7763/IJIMT.2014.V5.485IFAC. (2005). International guidelines on environmental management accounting (EMA). New York: International Federation of Accountants (IFAC).Islam, J., & Hu, H. (2012). A review of literature on contingency theory in managerial accounting. African Journal of Business Management, 6(15), 5159-5164. doi: 10.5897/AJBM11.2764Ismail, M. S., Ramli, A., & Darus, F. (2014). Environmental management accounting practices and Islamic corporate social responsibility compliance: Evidence from ISO 14001 companies. Procedia-Social and Behavioral Sciences, 145(8), 343-351. doi: 10.1016/j.sbspro.2014.06.043Ivanova, A., Gray, J., & Sinha, K. (2014). Towards a unifying theory of management standard implementation: The case of ISO 9001/ISO 14001. International Journal of Operations & Production Management, 34(10), 1269-1306. doi: 10.1108/IJOPM-03-2013-0117Iyer, K. N. S. (2011). Demand chain collaboration and operational performance: Role of IT analytic capability and environmental uncertainty. Journal of Business & Industrial Marketing, 26(2), 81-91. doi: 10.1108/08858621111112267Izquierdo, I., Olea, J., & Abad, F. J. (2014). Exploratory factor analysis in validation studies: Uses and recommendations. Psicothema, 26(3), 395-400. doi: 10.7334/psicothema2013.349Jaaskelainen, A., Laihonen, H., Lonnqvist, A., Palvalin, M., Sillanpaa, V., Pekkola, S., & Ukko, J. (2012). A contingency approach to performance measurement in service operations. Measuring Business Excellence, 16(1), 43-52.Jabbour, C. J. C., Jabbour, A. B. L. S., Govindan, K., Teixeira, A. A., & Freitas, W. R.S. (2013). Environmental management and operational performance in automotive companies in Brazil: The role of human resource management and lean manufacturing. Journal of Cleaner Production, 47(5), 129-140. doi: 10.1016/j.jclepro.2012.07.010Jablin, F. (1975). The selection interview: Contingency theory and beyond. Human Resource Management, 14(1), 1-9. doi: 10.1002/hrm.3930140102Jain, P. M., & Shandliya, V. K. (2013). A survey paper on comparative study between principal component analysis (PCA) and exploratory factor analysis (EFA). International Journal of Computer Science and Applications, 6(2), 373-375.Jalaludin, D., Sulaiman, M., & Ahmad, N. N. N. (2011). Understanding environmental management accounting (EMA) adoption: A new institutional sociology perspective. Social Responsibility Journal, 7(4), 540-557. doi: 10.1108/17471111111175128Jalil, M. H., Abar, M. N., & Dadashian, F. (2016). Environmental management accounting model on the basis of environmental management system in leather industry. International Journal of Environmental Science and Development, 7(1), 52-58. doi: 10.7763/IJESD.2016.V7.740Jama, N. M., Kiet, W. W., Saat, M. M., Othman, A., & Ramakrishnan, S. (2019). Green supply chain practices, environmental management accounting and performance of ISO 14001 certified organizations. International Journal of Engineering & Technology, 8(18), 93-96.Jamil, C. Z. M., & Mohamed, R. (2017). Antecedent factors of environmental management accounting practice. International Journal of Economic Research, 14(16), 543-553.Jamil, C. Z. M., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental management accounting practices in small medium manufacturing firms. Procedia-Social and Behavioral Sciences, 172(1), 619-626. doi: 10.1016/j.sbspro.2015.01.411Jarvenpaa, M., & Lansiluoto, A. (2016). Collective identity, institutional logic and environmental management accounting change. Journal of Accounting & Organizational Change, 12(2), 152-176. doi: 10.1108/JAOC-11-2013-0094Jasch, C. (2003). The use of environmental management accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11(6), 667- 676. doi: 10.1016/S0959-6526(02)00107-5Jasch, C. (2006). Environmental management accounting (EMA) as the next step in the evolution of management accounting. Journal of Cleaner Production, 14(14), 1190-1193. doi: 10.1016/j.jclepro.2005.08.006Jasch, C., & Stasiskiene, Z. (2005). From environmental management accounting to sustainability management accounting. Environmental Research, Engineering and Management, 4(34), 77-88.Jasti, N. V. K., & Kodali, R. (2014). Validity and reliability of lean product development frameworks in Indian manufacturing industry. Measuring Business Excellence, 18(4), 27-53. doi: 10.1108/MBE-12-2013-0062Jimenez, J. D. B., Brust, D. V., Ubeda, J. A. P., & Dijkshoorn, J. (2013). Environmental protection and financial performance: An empirical analysis in Wales. International Journal of Operations & Production Management, 33(8), 981-1018. doi: 10.1108/IJOPM-11-2010-0374Jinadu, O., Agbeyangi, B. A., & Mamidu, I. A. (2015). Impact of environmental management accounting on current practices and future sustainability in South- West Nigerian polytechnics. International Journal of Economics, Commerce and Management, 3(10), 586-603.Johanson, G. A., & Brooks, G. P. (2009). Initial scale development: Sample size for pilot studies. Educational and Psychological Measurement, 70(3), 394-400. doi: 10.1177/0013164409355692Johnstone, L. (2018). Theorising and modelling social control in environmental management accounting research. Social and Environmental Accountability Journal, 38(1), 30-48. doi: 10.1080/0969160X.2017.1422778Joseph, J. (2016). Environmental management accounting (EMA) is an essential business tool for corporate an exploratory study. International Journal of Science and Technology Management, 5(10), 171-177.Joshi, S., & Li, Y. (2016). What is corporate sustainability and how do firms practice it? A management accounting research perspective. Journal of Management Accounting Research, 28(2), 1-11. doi: 10.2308/jmar-10496Kadir, M. R. A. (2015). Environment management accounting (EMA) practices in halal food processing MS1500:2009. South East Asia Journal of Contemporary Business, Economics and Law, 7(1), 32-39.Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard-measures that drive performance. Harvard Business Review, 1(2), 71-79.Karimi, Z., Dastgir, M., & Saleh, M. A. (2017). Analysis of factors affecting the adoption and use of environmental management accounting to provide a conceptual model. International Journal of Economics and Financial Issues, 7(3), 555-560.Kazan, H., Ozer, G., & Cetin, A. T. (2006). The effect of manufacturing strategies on financial performance. Measuring Business Excellence, 10(1), 14-26. doi: 10.1108/13683040610652186Keddie, S. L. (2017). Towards environmental management accounting for trade-offs. Social and Environmental Accountability Journal, 37(3), 223-225. doi: 10.1080/0969160X.2017.1376908Khalili, N. R., & Duecker, S. (2013). Application of multi-criteria decision analysis in design of sustainable environmental management system framework. Journal of Cleaner Production, 47(5), 188-198. doi: 10.1016/j.jclepro.2012.10.044Kihn, L. (2010). Performance outcomes in empirical management accounting research: Recent developments and implications for future research. International Journal of Productivity and Performance Management, 59(5), 468-492. doi: 10.1108/17410401011052896Kim, H. Y. (2013). Statistical notes for clinical researchers: Assessing normal distribution (2) using skewness and kurtosis. Restorative Dentistry & Endodontics, 38(1), 52-54. doi: 10.5395/rde.2013.38.1.52Kline, R. B. (2011). Principles and practice of structural equation modeling. New York: The Guilford Press.Kokubu, K., & Nashioka, E. (2006). Environmental management accounting practices in Japanese manufacturing sites. In Schaltegger, S., Bennett, M., Burritt, R. L. & Jasch, C. (Eds.), Environmental Management Accounting for Cleaner Production (pp. 365-376). Springer Science and Business Media B.V. 2008.Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30(3), 607-610.Krivacic, D., & Jankovic, S. (2017). Managerial attitudes on environmental reporting: Evidence from Croatia. Journal of Environmental Accounting and Management, 5(4), 327-341. doi: 10.5890/JEAM.2017.12.005Kuo, L., Huang, S. K., & Wu, Y. J. (2010). Operational efficiency integrating the evaluation of environmental investment: The case of Japan. Management Decision, 48(10), 1596-1616. doi: 10.1108/00251741011090342Lager, T., & Frishammar, J. (2010). Equipment supplier/user collaboration in the process industries: In search of enhanced operating performance. Journal of Manufacturing Technology Management, 21(6), 698-720. doi: 10.1108/17410381011064003Larojan, C., & Thevaruban, J. S. (2014). Impact of environmental management accounting practices on financial performance of listed manufacturing companies in Sri Lanka. Proceedings of the 3rd International Conference on Management and Economics, 2, 239-246.Latan, H., Jabbour, C. J. C., Jabbour, A. B. L. D. S., Wamba, S. F., & Shahbaz, M. (2018). Effects of environmental strategy, environmental uncertainty and top management's commitment on corporate environmental performance: The role of environmental management accounting. Journal of Cleaner Production, 180(4), 297-305. doi: 10.1016/j.jclepro.2018.01.106Lau, J. L., Hashim, A. H., Samah, A. A., & Salim, A. S. S. (2016). Understanding the environmental worldviews of Malaysian project managers. Smart and Sustainable Built Environment, 5(4), 307-324. doi: 10.1108/SASBE-06-2016- 0012Lee, K. (2012). Environmental management accounting: Case studies of South-East Asian companies. Accounting Forum, 36(4), 310-312. doi: 10.1016/j.accfor.2012.08.001Lee, N. G. K. (2015). Environmental management accounting (EMA) for environmental management and organizational change. Journal of Accounting and Organizational Change, 11(3), 362-383. doi: 10.1108/JAOC-10-20130078Lee, W. L., Chong, A. L., & Ramayah, T. (2018). Organizational culture and performance of Malaysian manufacturing firms. International Journal of Advanced and Applied Sciences, 5(12), 59-66. doi: 10.21833/ijaas.2018.12.008Leon, A. C., Davis, L. L., & Kraemer, H. C. (2011). The role and interpretation of pilot studies in clinical research. Journal of Psychiatric Research, 45(5), 626- 629. doi: 10.1016/j.jpsychires.2010.10.008Link, S., & Naveh, E. (2006). Standardization and discretion: Does the environmental standard ISO 14001 lead to performance benefits. IEEE Transactions on Engineering Management, 53(4), 508-519. doi: 10.1109/TEM.2006.883704Lo, M. C., Wang, Y. C., & Wah, C. R. J. (2016). The critical success factors for organizational performance of SMEs in Malaysia: A partial least squares approach. Review of Business Management, 18(61), 370-391.Low, H. H., Tan, O. K., Choi, S. L., & Husna, A. R. R. (2015). The adoption of environmental management system in Malaysias manufacturing organizations. Journal of Economics, Business and Management, 3(1), 93-97. doi: 10.7763/JOEBM.2015.V3.161Madawaki, A. (2014). Impact of regulatory framework and environmental factors on accounting practices by firms in Nigeria. Procedia-Social and Behavioral Sciences, 164(12), 282-290. doi: 10.1016/j.sbspro.2014.11.078Madein, A., & Sholihin, M. (2015). The impact of social and environmental information on managers decisions: Experimental evidence from Indonesia. Asian Review of Accounting, 23(2), 156-169. doi: 10.1108/ARA-11-2013-0074Magara, R., Aminga, N. N., & Momanyi, E. (2015). Effect of environmental accounting on company financial performance in Kisii county. British Journal of Economics, Management & Trade, 10(1), 1-11.Maiga, A. S., Nilsson, A., & Jacobs, F. A. (2014). Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. The British Accounting Review, 46(1), 7790. doi: 10.1016/j.bar.2013.10.001Malaysian Investment Development Authority. (2017). Malaysia eyes 5%-6% GDP growth from 2016-2020. Retrieved from http://www.mida.gov.my/Mardani, A., Streimikiene, D., Zavadskas, E. K., Cavallaro, F., Nilashi, M., Jusoh, A., & Zare, H. (2017). Application of structural equation modeling (SEM) to solve environmental sustainability problems: A comprehensive review and meta- analysis. Sustainability, 1814(9), 1-65. doi: 10.3390/su9101814Marie, A. A., Ibrahim, M. E., & Nasser, A. D. A. (2014). Effects of financial and non- financial performance measures on customers perceptions of service quality at Islamic banks in UAE. International Journal of Economics and Finance, 6(10), 201-213.Martin-Pena, M. L., Diaz-Garrido, E., & Sanchez-Lopez, J. M. (2014). Analysis of benefits and difficulties associated with firms environmental management systems: The case of the Spanish automotive industry. Journal of Cleaner Production, 70(5), 220-230. doi: 10.1016/j.jclepro.2014.01.085Masanet-Llodra, M. J. (2006). Environmental management accounting: A case study research on innovative strategy. Journal of Business Ethics, 68(4), 393408. doi: 10.1007/s10551-006-9029-1Masoumik, S. M., Rashid, S. H. A., & Olugu, E. U. (2015). Importance-performance analysis of green strategy adoption within the Malaysian manufacturing industry. Procedia CIRP, 26, 646-652. doi: 10.1016/j.procir.2014.07.180Massoud, J. A., Daily, B. F., & Bishop, J. W. (2011). Perceptions of environmental management systems: An examination of the Mexican manufacturing sector. Industrial Management & Data Systems, 111(1), 5-19. doi: 10.1108/02635571111099703Massoud, M., Fayad, R., Kamleh, R., & Fadel, M. E. (2010). Environmental management system (ISO 14001) certification in developing countries: Challenges and implementation strategies. Environmental Science and Technology, 44(6), 18841887. doi: 10.1021/es902714uMatthews, D. H. (2003). Environmental management systems for internal corporate environmental benchmarking. Benchmarking: An International Journal, 10(2), 95-106. doi: 10.1108/14635770310469635McGivern, M. H., & Tvorik, S. J. (1997). Determinants of organizational performance. Management Decision, 35(6), 417-435. doi: 10.1108/00251749710173797Medvecka, I., Binasova, V., & Kubinec, L. (2017). Planning and performance evaluation of the manufacturing organizations. Procedia Engineering, 192, 46- 51. doi: 10.1016/j.proeng.2017.06.008Melnyk, S. A., Sroufe, R. P., & Calantone, R. (2003). Assessing the impact of environmental management systems on corporate and environmental performance. Journal of Operations Management, 21, 329-351. doi: 10.1016/S0272-6963(02)00109-2Mia, L., & Winata, L. (2014). Manufacturing strategy and organisational performance: The role of competition and MAS information. Journal of Accounting & Organizational Change, 10(1), 83-115. doi: 10.1108/JAOC-10-2011-0048Ministry of International Trade and Industry. (2017). MITI weekly bulletin. Retrieved from http://www.miti.gov.my/Minna, S. (2014). Innovation capability for SME success: Perspectives of financial and operational performance. Journal of Advances in Management Research, 11(2), 163-175. doi: 10.1108/JAMR-11-2013-0063Modgil, S., & Sharma, S. (2016). Total productive maintenance, total quality management and operational performance: An empirical study of Indian pharmaceutical industry. Journal of Quality in Maintenance Engineering, 22(4), 353-377. doi: 10.1108/JQME-10-2015-0048Mohamad, M. M., Sulaiman, N. L., Sern, L. C., & Salleh, K. M. (2013). Measuring the validity and reliability of research instruments. Procedia-Social and Behavioral Sciences, 204(8), 164-171. doi: 10.1016/j.sbspro.2015.08.129Mokhtar, N., Jusoh, R., & Zulkifli, N. (2016). Corporate characteristics and environmental management accounting (EMA) implementation: Evidence from Malaysian public listed companies (PLCs). Journal of Cleaner Production, 136(11), 111-122.Mokhtar, N., Zulkifli, N., & Jusoh, R. (2014). The implementation of environmental management accounting and environmental reporting practices: A social issue life cycle perspective. International Journal of Management Excellence, 4(2), 515-521.Mokthsim, N., & Salleh, K. O. (2014). Malaysias efforts toward achieving a sustainable development: Issues, challenges, and prospects. Procedia-Social and Behavioral Sciences, 120(3), 299-307. doi: 10.1016/j.sbspro.2014.02.107Monkerud, L. C., & Ytterhus, B. (2013). Adoption of environmental management systems and standards in Norwegian education and nursing. Baltic Journal of Management, 8(2), 124-14. doi: 10.1108/17465261311309984Muharram, S. S. (2017). The perceived importance of environmental management accounting (EMA): Feedback from the construction companies. Journal of Education and Social Sciences, 7(1), 117-122.Munteanu, A. R. (2013). Environmental management accounting (EMA) Implementation: Motivation and expected results from a business perspective. Romanian Journal of Economics, Institute of National Economy, 37(2), 164- 173.Murmura, F., & Bravi, L. (2017). Empirical evidence about ISO 9001 and ISO 9004 in Italian companies. The TQM Journal, 29(5), 650-66. doi: 10.1108/TQM-11- 2016-0097Naila, D. L. (2013). The effect of environmental regulations on financial performance in Tanzania: A survey of manufacturing companies quoted on the Dar Es Salaam stock exchange. International Journal of Economics and Financial Issues, 3(1), 99-112.Namakonzi, R., & Inanga, E. (2014). Environmental management accounting and environmental management in manufacturing industries in Uganda. African Journal of Economic and Sustainable Development, 3(4), 288-329.Narayanan, V. (2014). Environmental management accounting: Case studies of South- East Asian companies. Sustainability Accounting, Management and Policy Journal, 5(2), 255-258. doi: 10.1108/SAMPJ-11-2013-0047Nawrocka, D., & Parker, T. (2009). Finding the connection: Environmental management systems and performance. Journal of Cleaner Production, 17(6), 601607. doi: 10.1016/j.jclepro.2008.10.003Neeveditah, P., Karishma, A., & Devi, R. N. (2017). Environmental management systems and financial performance: The case of listed companies in Mauritius. Theoretical Economics Letters, 7, 2054-2069. doi: 10.4236/tel.2017.77139Neves, F. D. O., Salgado, E. G., & Beijo, L. A. (2017). Analysis of the environmental management system based on ISO 14001 on the American continent. Journal of Environmental Management, 199(9), 251-262. doi: 10.1016/j.jenvman.2017.05.049Noordin, R., Zainuddin, Y., Fuad, A., Mail, R., & Sariman, N. K. (2015). Performance outcomes of strategic management accounting information usage in Malaysia: Insights from electrical and electronics companies. Procedia Economics and Finance, 31, 13-25. doi: 10.1016/S2212-5671(15)01127-2Nor, N. M., Bahari, N. A. S., Adnan, N. A., Kamal, S. M. Q. A. S., & Ali, I. M. (2016). The effects of environmental disclosure on financial performance in Malaysia. Procedia Economics and Finance, 35, 117-126. doi: 10.1016/S2212-5671(16)00016-2Ntalamia, W. L. (2017). Factors influencing adoption of environmental management accounting (EMA) practices among manufacturing firms in Nairobi, Kenya. Journal of Finance, 5(2), 1-16.Nuhu, N. A., Baird, K., & Appuhamilage, A. B. (2017). The adoption and success of contemporary environmental management accounting practices in the public sector. Asian Review of Accounting, 25(1), 106-126. doi: 10.1108/ARA-02- 2016-0017Nyide, C. J., & Lekhanya, L. M. (2016). Environmental management accounting (EMA) in the developing economy: A case of the hotel sector. Corporate Ownership & Control, 13(4), 575-582.Oke, A. E., Ogunsami, D. R., & Ogunlana, S. (2012). Establishing a common ground for the use of structural equation modelling for construction related research studies. Australasian Journal of Construction Economics and Building, 12(3), 89-94.Olalekan, I. O., & Jumoke, O. O. (2017). Identifying barriers to environmental management accounting practices: A comparative study of Nigeria and South Africa. The Business and Management Review, 9(1), 168-179.Olaoye, F. O., & Adekanmbi, J. A. (2018). Impact of environmental management accounting practices and report on organisation performance. European Journal of Business and Management, 10(21), 74-84.Ong, J., Noordin, R., Kassim, A. W. M., & Jaidi, J. (2018). Factors influencing environmental management accounting practices in Malaysian manufacturing industry: Exploratory findings. ASM Science Journal, 11(3), 98-103.Ong, T. S., Teh, B. H., Ng, S. H., & Soh, W. N. (2016). Environmental management system and financial performance. Institutions and Economies, 8(2), 26-52.Otley, D. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413428. doi: 10.1007/978-1-4899-7138-8_5Otley, D. (2016). The contingency theory of management accounting and control: 19802014. Management Accounting Research, 31(6), 45-62. doi: 10.1016/j.mar.2016.02.001Owen, D., & Catriona, M. D. (2015). Conducting a pilot study: Case study of a novice researcher. British Journal of Nursing, 24(21), 1074-1078. doi: 10.12968/bjon.2015.24.21.1074Padma, P., Ganesh, L. S., & Rajendran, C. (2008). A study on the ISO 14000 certification and organizational performance of Indian manufacturing firms. Benchmarking: An International Journal, 15(1), 73-100. doi: 10.1108/14635770810854353Papaspyropoulos, K. G., Blioumis, V., Christodoulou, A. S., Birtsas, P. K., & Skordas, K. E. (2012). Challenges in implementing environmental management accounting tools: The case of a nonprofit forestry organization. Journal of Cleaner Production, 29(30), 132-143. doi: 10.1016/j.jclepro.2012.02.004Parast, M. M., Adams, S. G., & Jones, E. C. (2011). Improving operational and business performance in the petroleum industry through quality management. International Journal of Quality & Reliability Management, 28(4), 426-450. doi: 10.1108/02656711111121825Parsian, N., & Dunning, T. (2009). Developing and validating a questionnaire to measure spirituality: A psychometric process. Global Journal of Health Science, 1(1), 1-11. doi: 10.5539/gjhs.v1n1p2Pedersen, M. J., & Nielsen, C. V. (2016). Improving survey response rates in online panels: Effects of low-cost incentives and cost-free text appeal interventions. Social Science Computer Review, 34(2), 229-243. doi: 10.1177/0894439314563916Perez, E. A., Ruiz, C. C., & Fenech, F. C. (2007). Environmental management systems as an embedding mechanism: A research note. Accounting, Auditing & Accountability Journal, 20(3), 403-422. doi: 10.1108/09513570710748562Phan, T. N., & Baird, K. (2015). The comprehensiveness of environmental management systems: The influence of institutional pressures and the impact on environmental performance. Journal of Environmental Management, 160(9), 45-56. doi: 10.1016/j.jenvman.2015.06.006Phan, T. N., Baird, K., & Su, S. (2017). The use and effectiveness of environmental management accounting. Australasian Journal of Environmental Management, 24(4), 355-374. doi: 10.1080/14486563.2017.1354235Pilar, C., Ballester, M., & Simon, A. (2017). Union is strength: The integration of ISO 9001 and ISO 14001 contributes to improve the firms financial performance. Management Decision, 55(1), 81-102. doi: 10.1108/MD-09-2015-0414Ponto, J. (2015). Understanding and evaluating survey research. Journal of the Advanced Practitioner in Oncology, 6(2), 168-171.Prajogo, D., Tang, A. K. Y., & Lai, K. (2014). The diffusion of environmental management system and its effect on environmental management practices. International Journal of Operations & Production Management, 34(5), 565- 585. doi: 10.1108/IJOPM-10-2012-0448Preston, C. C., & Colman, A. M. (2000). Optimal number of response categories in rating scales: Reliability, validity, discriminating power, and respondent preferences. Acta Psychologica, 104(1), 1-15. doi: 10.1016/S0001- 6918(99)00050-5Psomas, E. L., Fotopoulos, C. V., & Kafetzopoulos, D. P. (2011). Motives, difficulties and benefits in implementing the ISO 14001 environmental management system. Management of Environmental Quality: An International Journal, 22(4), 502-521. doi: 10.1108/14777831111136090Pun, K. F., & Hui, I. K. (2001). An analytical hierarchy process assessment of the ISO 14001 environmental management system. Integrated Manufacturing Systems, 12(5), 333-345. doi: 10.1108/EUM0000000005711Pun, K., Hui, I., Lau, H. C. W., Law, H., & Lewis, W. G. (2002). Development of an EMS planning framework for environmental management practices. International Journal of Quality & Reliability Management, 19(6), 688-709. doi: 10.1108/02656710210429573Qi, G. Y., Zeng, S. X., Shi, J. J., Meng, X. H., Lin, H., & Yang, Q. X. (2014).Revisiting the relationship between environmental and financial performance in Chinese industry. Journal of Environmental Management, 145(12), 349- 356. doi: 10.1016/j.jenvman.2014.07.010Qi, Y., Sum, C., & Zhao, X. (2009). Simultaneous effects of functional involvement and improvement programs on manufacturing and financial performance in Chinese firms. International Journal of Operations & Production Management, 29(6), 636-662. doi: 10.1108/01443570910957591Qian, W., & Burritt, R. (2008). The development of environmental management accounting: An institutional view. Environmental Management Accounting for Cleaner Production, 24, 233-248. doi: 10.1007/978-1-4020-8913-8_12Qian, W., & Burritt, R. L. (2009). Contingency perspectives on environmental accounting: An exploratory study of local government. Accounting, Accountability and Performance, 15(2), 39-70.Qian, W., Burritt, R. L., & Monroe, G. S. (2018). Environmental management accounting in local government: Functional and institutional imperatives. Financial Accountability and Management, 34(2), 148-165. doi: 10.1111/faam.12151Qian, W., Burritt, R., & Chen, J. (2015). The potential for environmental management accounting development in China. Journal of Accounting & Organizational Change, 11(3), 406-428. doi: 10.1108/JAOC-11-2013-0092Qian, W., Burritt, R., & Monroe, G. (2011). Environmental management accounting in local government. Accounting, Auditing & Accountability Journal, 24(1), 93-128. doi: 10.1108/09513571111098072Quazi, H. A. (1999). Implementation of an environmental management system: The experience of companies operating in Singapore. Industrial Management & Data Systems, 99(7), 302-311. doi: 10.1108/02635579910262526Rajala, R., Westerlund, M., & Lampikoski, T. (2016). Environmental sustainability in industrial manufacturing: Re-examining the greening of Interface's business model. Journal of Cleaner Production, 115(3), 52-61. doi: 10.1016/j.jclepro.2015.12.057Rakos, I. S., & Antohe, A. (2014). Environmental cost: An environment management accounting component. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(4), 166-175. doi: 10.6007/IJARAFMS/v4-i4/51302Ramli, A., & Ismail, M. S. (2013). Environmental management accounting practices: A survey of ISO 14001 certified Malaysian organizations. Journal of Energy Technologies and Policy, 3(11), 415-432.Rebelo, M. F., Santos, G., & Silva, R. (2014). A generic model for integration of quality, environment and safety management systems. The TQM Journal, 26(2), 143-159. doi: 10.1108/TQM-08-2012-0055Ribeiro, V. P. L., & Guzman, C. A. (2010). Determinants of environmental accounting practices in local entities: Evidence from Portugal. Social Responsibility Journal, 6(3), 404-419. doi: 10.1108/17471111011064771Rico, E. D., Dios, H. C., & Ruch, W. (2012). Content validity evidences in test development: An applied perspective. International Journal of Clinical and Health Psychology, 12(3), 449-460.Rika, N. (2009). What motivates environmental auditing? A public sector perspective.Pacific Accounting Review, 21(3), 304-318. doi: 10.1108/01140580911012520Robalo, R. (2014). Explanations for the gap between management accounting rules androutines: An institutional approach. Spanish Accounting Review, 17(1), 88 97. doi: 10.1016/j.rcsar.2014.03.002Roberts, P., Priest, L., & Traynor, M. (2006). Reliability and validity in research. Nursing Standard, 20(44), 41-45.Ronnenberg, S. K., Graham, M. E., & Mahmoodi, F. (2011). The important role of change management in environmental management system implementation. International Journal of Operations & Production Management, 31(6), 631- 647. doi: 10.1108/01443571111131971Russell, S., Milne, M. J., & Dey, C. (2017). Accounts of nature and the nature of accounts: Critical reflections on environmental management accounting and propositions for ecologically informed accounting. Accounting, Auditing & Accountability Journal, 30(7), 1426-1458. doi: 10.1108/AAAJ-07-2017-3010Saeidi, S. P., Sofian, S., Saeidi, P., & Saeidi, S. P. (2013). Moderating effect of environmental management accounting on innovation and firm performance: Review of contemporary literature. Journal of Basic and Applied Scientific Research, 3(11), 332-338.Sakr, D. A., Sherif, A., & El-Haggar, S. M. (2010). Environmental management systems awareness: An investigation of top 50 contractors in Egypt. Journal of Cleaner Production, 18(3), 210218. doi: 10.1016/j.jclepro.2009.09.021Salvado, J. A., Castro, G. M., & Lopez, J. E. N. (2015). The importance of the complementarity between environmental management systems and environmental innovation capabilities: A firm level approach to environmental and performance benefits. Technological Forecasting & Social Change, 96(7), 288297. doi: 10.1016/j.techfore.2015.04.004San, O. T., Heng, T. B., Selley, S., & Magsi, H. (2018). The relationship between contingent factors that influence the environmental management accounting and environmental performance among manufacturing companies in Klang Valley, Malaysia. International Journal of Economics and Management, 12(1), 205-232.Sands, J. S., Rae, K. N., & Gadenne, D. (2016). An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance. Accounting Research Journal, 29(2), 154- 178. doi: 10.1108/ARJ-04-2015-0065Santis, P., Albuquerque, A., & Lizarelli, F. (2016). Do sustainable companies have a better financial performance? A study on Brazilian public companies. Journal of Cleaner Production, 133(10), 735-745. doi: 10.1016/j.jclepro.2016.05.180Saunila, M. (2014). Innovation capability for SME success: Perspectives of financial and operational performance. Journal of Advances in Management Research, 11(2), 163-175. doi: 10.1108/JAMR-11-2013-0063Schaltegger, S., Bennett, M., Burritt, R. L., & Jasch, C. (2008). Environmental management accounting for cleaner production. Germany: Springer.Schaltegger, S. (2018). Linking environmental management accounting: A reflection on (missing) links to sustainability and planetary boundaries. Social and Environmental Accountability Journal, 38(1), 19-29. doi: 10.1080/0969160X.2017.1395351Schaltegger, S., Gibassier, D., & Zvezdov, D. (2013). Is environmental management accounting a discipline? A bibliometric literature review. Meditari Accountancy Research, 21(1), 4-31. doi: 10.1108/MEDAR-12-2012-0039Schiller, S. (2010). Management accounting in a learning environment. Journal of Accounting & Organizational Change, 6(1), 123-148. doi: 10.1108/18325911011025722Searcy, C., Morali, O., Karapetrovic, S., Wichuk, K., McCartney, D., McLeod, S., & Fraser, D. (2012). Challenges in implementing a functional ISO 14001 environmental management system. International Journal of Quality & Reliability Management, 29(7), 779-796. doi: 10.1108/02656711211258526Seetharaman, A., Ismail, M., & Saravanan, A. S. (2007). Environmental accounting as a tool for environmental management system. Journal of Applied Sciences and Environmental Management, 11(2), 137-145.Sekaran, U., & Bougie, R. (2010). Research methods for business: A skill building approach. West Sussex, UK: John Wiley & Sons Ltd.Semenova, N., & Hassel, L. G. (2016). The moderating effects of environmental risk of the industry on the relationship between corporate environmental and financial performance. Journal of Applied Accounting Research, 17(1), 97- 114. doi: 10.1108/JAAR-09-2013-0071Sen, P., Roy, M., & Pal, P. (2015). Exploring role of environmental proactivity in financial performance of manufacturing enterprises: A structural modelling approach. Journal of Cleaner Production, 108(1), 583-594. doi: 10.1016/j.jclepro.2015.05.076Sendroiu, C., Roman, A., Roman, C., & Manole, A. (2006). Environmental management accounting (EMA): Reflection of environmental factors in the accounting processes through the identification of the environmental costs attached to products, processes and services. Theoretical and Applied Economics, 10(505), 81-86.Setthasakko, W. (2010). Barriers to the development of environmental management accounting. EuroMed Journal of Business, 5(3), 315-331. doi: 10.1108/14502191011080836Setthasakko, W. (2015). The adoption of environmental management accounting in Thailand. Journal of Accounting Profession, 11(32), 99-109.Shaverdi, M., Heshmati, M. R., & Ramezani, I. (2014). Application of fuzzy AHP approach for financial performance evaluation of Iranian petrochemical sector. Procedia Computer Science, 31, 995-1004. doi: 10.1016/j.procs.2014.05.352Sidek, A. A., & Backhouse, C. (2014). Environmental sustainability issues in Malaysian metal and fabrication SMEs: Comparative analysis from a case study perspective. Proceedings of the 2014 International Conference on Industrial Engineering and Operations Management, 1(1), 1653-1662.Sidin, J. P. (2014). Organizational factors and quality of production in Malaysias manufacturing companies. International Journal of Business and Management, 9(4), 1-9. doi: 10.5539/ijbm.v9n4p1Sidin, J. P., & Sham, J. J. (2015). Innovation in realizing quality of production in Malaysia. Asian Social Science, 11(3), 57-67. doi: 10.5539/ass.v11n3p57Siew, R. Y. J., Balatbat, M. C. A., & Carmichael, D. G. (2013). The relationship between sustainability practices and financial performance of construction companies. Smart and Sustainable Built Environment, 2(1), 6-27. doi: 10.1108/20466091311325827Singh, M., Brueckner, M., & Padhy, P. K. (2015). Environmental management system ISO 14001: Effective waste minimisation in small and medium enterprises in India. Journal of Cleaner Production, 102(9), 285-301. doi: 10.1016/j.jclepro.2015.04.028Singh, N., Jain, S., & Sharma, P. (2016). Environmental benchmarking practices in Indian industries. Benchmarking: An International Journal, 23(5), 1132-1146. doi: 10.1108/BIJ-08-2014-0079Singh, S., Darwish, T. K., & Potocnik, K. (2016). Measuring organizational performance: A case for subjective measures. British Journal of Management, 27, 214-224. doi: 10.1111/1467-8551.12126Smit, A. M., & Dikgwatlhe, P. (2015). Assessing the awareness of environmental management accounting in the mining industry in South Africa. Environmental Economics, 6(4), 115-122.Smit, A. M., & Kotzee, E. (2016). Investigating environmental management accounting in the chemical industry in South Africa. Investment Management and Financial Innovations, 13(1), 151-160. doi: 10.21511/imfi.13(11).2016.02Solovida, G. T., & Latan, H. (2017). Linking environmental strategy to performance: Mediation role of environmental management accounting. Sustainability Accounting, Management and Policy Journal, 8(5), 595-619. doi: 10.1108/SAMPJ-08-2016-0046Solovida, G., Rohman, A., & Ahmad, T. (2015). Environmental management accounting, environmental innovation and corporate environmental performance. International Journal of Research in Business and Technology, 7(1), 1-10. doi: 10.17722/ijrbt.v7i1.419Song, H., Zhao, C., & Zeng, J. (2017). Can environmental management accounting improve financial performance: An empirical study of A-shares listed companies in China. Journal of Cleaner Production, 141(1), 1051-1056. doi: 10.1016/j.jclepro.2016.09.105Soobaroyen, T., & Poorundersing, B. (2008). The effectiveness of management accounting systems: Evidence from functional managers in a developing country. Managerial Auditing Journal, 23(2), 187-219. doi: 10.1108/02686900810839866Sroufe, R. (2003). Effects of environmental management systems on environmental management practices and operations. Production and Operations Management, 12(3), 416-431.Staniskis, J. K., & Stasiskiene, Z. (2006). Environmental management accounting in Lithuania: Exploratory study of current practices, opportunities and strategic intents. Journal of Cleaner Production, 14(14), 1252-1261. doi: 10.1016/j.jclepro.2005.08.009Steger, U. (2000). Environmental management systems: Empirical evidence and further perspectives. European Management Journal, 18(1), 2337. doi: 10.1016/S0263-2373(99)00066-3Sullivan, G. M., & Artino, A. R. (2013). Analyzing and interpreting data from likert- type scales. Journal of Graduate Medical Education, 5(4), 541542. doi: 10.4300/JGME-5-4-18Susan, K. N., & Wagoki, J. (2014). Effect of strategic material sourcing on operational performance of manufacturing firms: A case of East African Breweries Ltd, Kenya. International Journal of Science and Research, 3(11), 124-130.Symonds, P. M. (1924). On the loss of reliability in ratings due to coarseness of the scale. Journal of Experimental Psychology, 7(6), 456-461. doi: 10.1037/h0074469Tajelawi, O. A., & Garbharran, H. L. (2015). MFCA: An environmental management accounting technique for optimal resource efficiency in production processes. World Academy of Science, Engineering and Technology, 9(11), 3765-3770.Tanc, A., & Gokoglan, K. (2015). The impact of environmental accounting on strategic management accounting: A research on manufacturing companies. International Journal of Economics and Financial Issues, 5(2), 566-573.Tang, W., Cui, Y., & Babenko, O. (2014). Internal consistency: Do we really know what it is and how to assess it? Journal of Psychology and Behavioral Science, 2(2), 205-220.Tapanes, M. A. (2011). Revision and validation of a culturally-adapted online instructional module using edmundson's cap model: A DBR study (Doctoral dissertation). Retrieved from http://scholarcommons.usf.edu/etd/3376Tappura, S., Sievanen, M., Heikkila, J., Jussila, A., & Nenonen, N. (2015). A management accounting perspective on safety. Safety Science, 71, 151-159. doi: 10.1016/j.ssci.2014.01.011Tavakol, M., & Dennick, R. (2011). Making sense of Cronbachs alpha. International Journal of Medical Education, 2(1), 53-55. doi: 10.5116/ijme.4dfb.8dfdTaylor, D. W., Sulaiman, M., & Sheahan, M. (2001). Auditing of environmental management systems: A legitimacy theory perspective. Managerial Auditing Journal, 16(7), 411-422. doi: 10.1108/02686900110398331Thanki, S. J., & Thakkar, J. (2014). Status of lean manufacturing practices in Indian industries and government initiatives: A pilot study. Journal of Manufacturing Technology Management, 25(5), 655-675. doi: 10.1108/JMTM-05-2012-0057The Star. (2016). Malaysias manufacturing output to rebound. Retrieved from http://www.thestar.com.my/business/business-news/To, W. M., Lee, P. K. C., & Yu, B. T. W. (2012). Benefits of implementing management system standards: A case study of certified companies in the Pearl River Delta, China. The TQM Journal, 24(1), 17-28. doi: 10.1108/17542731211191195Tourais, P., & Videira, N. (2016). Why, how and what do organizations achieve with the implementation of environmental management systems?Lessons from a comprehensive review on the eco-management and audit scheme. Sustainability, 8(283), 1-25. doi: 10.3390/su8030283Tripathy, S., Aich, S., Chakraborty, A., & Lee, G. M. (2016). Information technology is an enabling factor affecting supply chain performance in Indian SMEs: A structural equation modelling approach. Journal of Modelling in Management, 11(1), 269-287. doi: 10.1108/JM2-01-2014-0004Tsui, C. S. K. (2014). A literature review on environmental management accounting (EMA) adoption. Web Journal of Chinese Management Review, 17(3), 1-19.Tuanmat, T. Z., & Smith, M. (2011). The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies. Asian Review of Accounting, 19(3), 208-220. doi: 10.1108/13217341111185137Tucker, R., & Kasper, J. (1998). Pressures for change in environmental auditing and in the role of the internal auditor. Journal of Managerial Issues, 10(3), 340-54.Tucker, B., & Thorne, H. (2013). Performance on the right hand side: Organizational performance as an antecedent to management control. Qualitative Research in Accounting & Management, 10(3/4), 316-346. doi: 10.1108/QRAM-10-2012- 0043Tung, A., Baird, K., & Schoch, H. (2014). The association between the adoption of an environmental management system with organisational environmental performance. Australasian Journal of Environmental Management, 21(3), 281- 296. doi: 10.1080/14486563.2014.932721Vasile, E., & Man, M. (2012). Current dimension of environmental management accounting. Procedia-Social and Behavioral Sciences, 62(10), 566-570. doi: 10.1016/j.sbspro.2012.09.094Vastag, G., & Melnyk, S. A. (2002). Certifying environmental management systems by the ISO 14001 standards. International Journal of Production Research, 40(18), 4743-4763. doi: 10.1080/00207540210161632Voss, C. A., Ahlstrom, P., & Blackmon, K. (1997). Benchmarking and operational performance: Some empirical results. International Journal of Operations & Production Management, 17(10), 1046-1058. doi: 10.1108/0144357971017-7059Wadongo, B., & Abdel-Kader, M. (2014). Contingency theory, performance management and organisational effectiveness in the third sector. International Journal of Productivity and Performance Management, 63(6), 680-703. doi: 10.1108/IJPPM-09-2013-0161Wahba, H., & Elsayed, K. (2015). The mediating effect of financial performance on the relationship between social responsibility and ownership structure. Future Business Journal, 1(1-2), 112. doi: 10.1016/j.fbj.2015.02.001Wang, Y., Bhanugopan, R., & Lockhart, P. (2015). Examining the quantitative determinants of organizational performance: Evidence from China. Measuring Business Excellence, 19(2), 23-41. doi: 10.1108/MBE-05-2014-0014Watson, K., Klingenberg, B., Polito, T., & Geurts, T. G. (2004). Impact of environmental management system implementation on financial performance: A comparison of two corporate strategies. Management of Environmental Quality: An International Journal, 15(6), 622-628. doi: 10.1108/14777830410560700Weigand, H., & Elsas, P. (2012). Construction and use of environmental management accounting with the REA business ontology. Journal of Emerging Technologies in Accounting, 9(1), 25-46. doi: 10.2308/jeta-50409Weijters, B., Cabooter, E., & Schillewaert, N. (2010). The effect of rating scale format on response styles: The number of response categories and response category labels. International Journal of Research in Marketing, 27(3), 236247. doi: 10.1016/j.ijresmar.2010.02.004Whitehead, A. L., Julious, S. A., Cooper, C. L., & Campbell, M. J. (2015). Estimating the sample size for a pilot randomised trial to minimise the overall trial sample size for the external pilot and main trial for a continuous outcome variable. Statistical Methods in Research, 25(3), 1057-1073. doi: 10.1177/0962280215588241Wijewardana, W. P. (2017). The adoption of environmental management accounting practices among manufacturing companies in Sri Lanka. Global Scientific Journals, 5(11), 95-104.Williams, B., Brown, T., & Onsman, A. (2012). Exploratory factor analysis: A five step guide for novices. Australasian Journal of Paramedicine, 8(3), 1-13.Wolf, E. J., Harrington, K. M., Clark, S. L., & Miller, M. W. (2013). Sample size requirements for structural equation models. Educational and Psychological Measurement, 73(6), 913-934. doi: 10.1177/0013164413495237Wouters, M., & Kirchberger, M. A. (2015). Customer value propositions as interorganizational management accounting to support customer collaboration. Industrial Marketing Management, 46(4), 54-67. doi: 10.1016/j.indmarman.2015.01.005Yong, A. G., & Pearce, S. (2013). A beginners guide to factor analysis: Focusing on exploratory factor analysis. Tutorials in Quantitative Methods for Psychology, 9(2), 79-94.Zhang, J. (2014). Environmental accounting: Theoretical review and enlightenment for China. Journal of Management and Sustainability, 4(1), 179-188.Zhu, Q., Cordeiro, J., & Sarkis, J. (2013). Institutional pressures, dynamic capabilities and environmental management systems: Investigating the ISO 9000 environmental management system implementation linkage. Journal of Environmental Management, 114(1), 232-242. doi: 10.1016/j.jenvman.2012.10.006Zobel, T., & Malmgren, C. (2016). Evaluating the management system approach for industrial energy efficiency improvements. Energies, 774(9), 1-12. doi: 10.3390/en9100774Zopf, C., & Guenther, E. (2015). Corporate performance: The need for application of multiple perspectives and theories to assess strategic and operational CEP. Annals in Social Responsibility, 1(1), 131-194. doi: 10.1108/ASR-12-2014- 0006Zutshi, A., & Sohal, A. (2003). Environmental management system auditing within Australasian companies. Managerial Auditing Journal, 18(8), 637-648. doi: 10.1108/02686900310495133