This research examines the impact of physical environmental Uncertainty on the
environmental management accounting (EMA) adoption level. Specifically, it aims at
defining the relationship among the government's environmental policy, environmental
resources and services used by the organization, environmental products, markets and
demand, green competition, environmental technology in the industry, the behavior of
environmental stakeholders in the organization, and how major environmental issues are
affecting the organization concerning EMA adoption among manufacturing companies in
Syria. Drawing from the contingency theory, the research seeks to identify the extent to
which physical environmental uncertainty influences EMA adoption level. Hypotheses
were constructed based on a direct proportion relationship between the physical
environmental uncertainty and EMA adoption level. A total of 68 managers working in 20
Syrian manufacturing companies participated in the survey. Physical environmental
uncertainty was tested against the EMA adoption level via simple regression analysis and
correlation. The findings indicated that there is a direct proportion relationship between the
physical environmental uncertainty and the EMA adoption level. The findings were
discussed, and some recommendations and suggestions were provided.
