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Register a new userThe Impact of Physical Environmental Uncertainty On The Environmental Management Accounting Adoption Level "An Empirical Study On Some Syrian Manufacturing Companies"
تأثير عدم التأكد البيئي العيني في مستوى تبني ممارسات المحاسبة الإدارية البيئية "دراسة تجريبية على بعض الشركات الصناعية السورية"
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هدف هذا البحث إلى فهم العلاقة بين عدم التأكد البيئي العيني و مستوى تبني ممارسات المحاسبة الإدارية البيئية في الشركات الصناعية السورية. و قد تم استخدام النظرية الشرطية لتفسير تبنّي ممارسات المحاسبة الإدارية البيئية من قبل بعض الشركات الصناعية السورية. و بشكل أكثر تحديدا معرفة العلاقة بين سياسة الحكومة البيئية، و الموارد و الخدمات البيئية المستخدمة من قبل المنظمة، و المنتجات و الأسواق و الطلب البيئي، و المنافسة الخضراء، و التكنولوجيا البيئية في الصناعة، و السلوك البيئي لأصحاب المصالح في المنظمة، و كيفية تأثير القضايا البيئية (التغيير المناخي، التلوث، الكفاءة البيئية، استنزاف الموارد، الرفاهية الاجتماعية) في مستوى تبني ممارسات المحاسبة الإدارية البيئية. كما تم بناء الفروض على أن هناك علاقة طردية بين عدم التأكد البيئي العيني و مستوى تبني ممارسات المحاسبة الإدارية البيئية. و جرى جمع المعلومات لاختبار هذه الفروض عن طريق توزيع استبانه على 68 مديرا من مدراء الأقسام العاملين في 20 شركة صناعية سورية. كما تم اختبار الفروض من خلال استخدام الانحدار الخطي البسيط و الارتباط. و أظهرت النتائج وجود علاقة طردية بين عدم التأكد البيئي العيني و مستوى تبني ممارسات المحاسبة الإدارية البيئية. و جرى مناقشة هذه النتائج و تقديم التوصيات بناءً على هذه النتائج.
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.
References used
Abdel-Kader, M. & Luther, R. The Impact of Firm Characteristics on Management Accounting Practices: A UK-Based Empirical Analysis, British Accounting Review, Vol. 40, No. 1, 2008
Agbejule, A. The Relationship Between Management Accounting Systems And Perceived Environmental Uncertainty On Managerial Performance: A Research Note. Accounting and Business Research. Vol. 35, No. 4. 2005, 295-305
Bouma, JJ., & van der Veen, M., "Wanted: A Theory for Environmental Management Accounting", in M Bennett, JJ Bouma & T Wolters, Environmental Management Accounting: Informational and Institutional Development, Kluwer Academic Publisher, Dordrecht, 2002, pp. 279-90
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This research examines the impact of stakeholders’ pressures on the environmental
management accounting (EMA) adoption level. Drawing from the stakeholders theory, the
research seeks to identify the extent to which stakeholders’ pressures (governme
nt,
customers, labor unions, and local community) influences EMA adoption level among
manufacturing companies in Syria. Hypotheses were constructed for there is a positive
relationship between the stakeholders’ pressures and EMA adoption level. A total of 62
managers working in 20 Syrian manufacturing companies participated in the survey.
stakeholders’ pressures was tested against the EMA adoption level via simple regression
analysis, correlation, and frequency rate. The findings indicated that there is a positive
relationship between the government, customers pressures and the EMA adoption level. In
addition, there is no relationship between the labor unions, local community pressures and
the EMA adoption level. The findings were discussed, and some recommendations and
suggestions were provided.
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accounting disclosure level of firms according to International Financial Reporting
Standards (IFRS), which is the impact of international audit firms (Big Four) on the
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in the financial reports of Jordanian manufacturing listed companies on the Amman
Securities Exchange, in addition to study the relationship between the audit of financial
reports of listed companies by one of the Big Four firms and the level of accounting
disclosure.
The study found that the average of accounting disclosure level in Jordanian
manufacturing listed companies on the Amman Securities Exchange is 62.15%. There is
also a positive relationship between the auditing of financial reports of listed companies by
one of the Big Four firms and the level of accounting disclosure for Jordanian
manufacturing listed companies on the Amman Securities Exchange. This means that the
level of accounting disclosure increases when the financial reports of listed companies is
audited by one of the Big Four firms.
This study aims to clarify the ability of Syrian companies to improve their
performance through adoption of green accounting as a marketing concept and its impact
on market share.
The study focused on the components and obstacles of environmental
knowledge for
application of green accounting and its impact on the marketing performance of the
company.
The researcher used the descriptive approach in the research community (Banias Oil
Refining Company), using a survey that has been distributed amongst workers in the
company, then the researcher analyzed the survey results by the Statistical Package for the
Social Sciences (SPSS).
The research concluded the following findings: Environmental knowledge among
workers is not at the required level, and this is what hampers the application of green
accounting in the academic concept Basically, in addition to having a lot of obstacles that
have limited the success in the application of green accounting and that reflected in turn on
the marketing performance of the company.
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 th
e
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).
The study aimed at exploring the extent of using of management accounting
practices in Public Agricultural Firms in Syria, and the importance of this use. In addition,
it aimed at knowing which of these practices is the most common and important, a
nd the
difficulties of this using.
The study was based on a questionnaire, which was distributed on public
Agricultural Firms in Syria. There were (42) questionnaires that were distributed on this
Society, but (26) questionnaires were completed and retrieved.
In spite of the attention paid by the members of the samples to these practices, the
results showed great weakness and low level in the application of management accounting
practices.
As to the management accounting practices which weren't used, the study showed
that the lack of usage is due to the lack of knowledge and experience of the managerial and
accounting staff and the absence of the support. This is the case in spite of the presence of
competition and the large size of these firms that is a basic factor for the application of
these practices.
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