DOIONLINE 
DOIONLINE Publish In |
International Journal of Management and Applied Science (IJMAS)-IJMAS |
 Journal Home Volume Issue |
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Issue |
Volume-2,Issue-3 ( Mar, 2016 ) | |||||||||
Paper Title |
The Extent Of Green Practices And Their Influence On Green Management Control System | |||||||||
Author Name |
Nor Azah Abdul Aziz, Foong Soon Yau, Ong Tzesan, Rosmila Senik | |||||||||
Affilition |
PhD candidate, Putra Business School, Universiti Putra Malaysia, 43400 Serdang, Selangor, Malaysia Faculty of Technology Management and Technopreneurship, UniversitiTeknikal Malaysia Melaka, 76100 Durian Tunggal, Melaka, Malaysia Professor, Putra Business School, Universiti Putra Malaysia, 43400 Serdang, Selangor, Malaysia Associate Professor, Faculty of Economics and Management, Universiti Putra Malaysia, 43400 Serdang, Selangor, Malaysia Senior Lecturer, Faculty of Economics and Managemen | |||||||||
Pages |
77-82 | |||||||||
Abstract |
Environmental crises have major negative impacts on environment, social and economy in many countries in the world. The concerns on environmental issues have led people and organizations to adopt sustainability practices specifically green practices. A question arises on the role of Accounting in relating business behaviour towards green practices through its governing, monitoring and regulating mechanisms. Many studies have analysed the green practices and their reporting but very few studies been carried out on how green management control system (GMCS) influenced by the green practices. This paper identifies the extent of green practices and their influence on GMCS in public listed companies in Malaysia. With the study sample of 120 companies, findings show that the green practicesare moderate and the GMCS are close to moderate in practice. Green practices have significantly influenced GMCS. This indicates that the public listed companies in Malaysia do involve their management control system in engaging with green issues to establish their concern on the matters. Index Terms— Sustainability, Green Practices, Green Management Control System. | |||||||||
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