| dc.contributor.author |
Madhusanka, K.J.S. |
|
| dc.contributor.author |
Samudrage, D.N. |
|
| dc.date.accessioned |
2022-05-05T05:33:55Z |
|
| dc.date.available |
2022-05-05T05:33:55Z |
|
| dc.date.issued |
2020 |
|
| dc.identifier.citation |
Madhusanka, K.J.S., & Samudrage, D.N. (2020). Implementing environmental management accounting in the listed firms in Sri Lanka: Status and challenges, International Conference on Business Management -2019. |
en_US |
| dc.identifier.uri |
http://dr.lib.sjp.ac.lk/handle/123456789/11261 |
|
| dc.description.abstract |
Environmental Management Accounting (EMA) has received increasing interest in recent years and has been regarded as an efficient way to deal with environmental issues and economic performance of organizations. The purpose of this study is to examine the relationship between institutional factors and EMA practices, and the challenges in implementing EMA practices. A survey-based method was used, and data were collected from 100 listed manufacturing companies in Sri Lanka, using questionnaires and other relevant documents. The results suggest normative pressure as a strong antecedent for implementing EMA practices. It also revealed that managerial barriers are the most prominent challenge in implementation. This study provides a new contribution to address the paucity of EMA research from a developing country perspective. |
en_US |
| dc.language.iso |
en |
en_US |
| dc.publisher |
Faculty of Management Sciences, University of Sri Jayewardenepura |
en_US |
| dc.subject |
Environmental management accounting, institutional factors, implementation challenges, Sri Lanka |
en_US |
| dc.title |
Implementing environmental management accounting in the listed firms in Sri Lanka: Status and challenges |
en_US |
| dc.type |
Article |
en_US |