The Extent of Using Environmental Management Accounting tools in Syrian firms, and the Barriers of itsimplementation A survey on a sample of Firms in the Syrian Costal Area


Abstract in English

The end of the twentieth century witnessed increasing interest in environmental issues from governments around the world, accompanied by great interest from researchers in the subject of environmental management accounting (EMA).Some research on the subject emphasized the importance and benefits gained from the measurement of environmental costs and the challenges associated with such measurement. However, research that tried to document the extent of using (EMA) techniques, and the barriers of such use, are scarce in the management accounting literature. This research explores the extent of adopting (EMA)techniques in a sample of Syrian firms, and the barriers of such adoption. A questionnaire was developed and distributed to (100) firms working in the costal area of Syria, of which (23) completed questionnaires were returned and interred into SPSS for statistical analysis. Sample size in the research is affected by the war in Syria that made most of the companies out of service. Results of this research showed that (70%) of the participating firms reported usageof (EMA) techniques.However results of Binomial test showed that this proportion is insignificant at 5% significance level. It was found also that a significant proportion (83%) of the firms in the sample measure environmental treatment costs for the internal usage, while insignificant proportions (61%, and 65% respectively) measure prevention and environmental management costs, and the value of wasted material purchased. Significant barriers for not using (EMA) techniques, reported by respondents, include: difficulty of the monetary measurement of environmental costs, the absence of a unified guide of environmental cost measurement at the level of industry, and the lack of knowledge by management on (EMA).

References used

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BURTON, D., 2000.Research training for social scientists: a handbook for postgraduate researchers. 1stedition, London:SAGE
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