Asia-Pacific Management and Business Application
Vol 1, No 3 (2013)

Strategic Framework for Green Accounting and Reporting (GAR)

Radiah Othman (School of Accountancy, Massey University, New Zealand)
Haslinda Yusuf (School of Accountancy, Massey University, New Zealand)
Normahiran Yatim (Accounting Research Institute&Faculty of Accountancy, Universiti Tekhnologi MARA, Malaysia)



Article Info

Publish Date
06 May 2013

Abstract

This paper aims to propose a strategic famework for Green Accounting and Reporting (GAR) adoption in Malaysia. Green accounting translates how the management practice and accountable on the effects and uses of the environment. The accountability is reflected through the reporting function which naturally demands for transparency to the stakeholders. Malaysia has a comprehensive regulatory framework for green-related management and practice but unfortunately this has not reflected in the context of local environmental matters where degradation is a persistent problem. A strategic framework is necessary to accompany the government’s blue-prints and facilitate companies to adopt GAR. Drawing from the literature, the strategy is based on the firms’ responsibilities and the impact it has to the industry, country and society at large, at least for two generations.

Copyrights © 2013






Journal Info

Abbrev

apmba

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Asia-Pacific Management and Business Application journal (APMBA) is a scholarly journal, publishing internationally leading research across all areas of management. APMBA continuously seeking articles that challenge the affect of globalization through business world through critically informed ...