| Issue |
SHS Web Conf.
Volume 34, 2017
The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|
|
|---|---|---|
| Article Number | 05001 | |
| Number of page(s) | 7 | |
| Section | Environmental Accounting | |
| DOI | https://doi.org/10.1051/shsconf/20173405001 | |
| Published online | 14 February 2017 | |
Impediments of Environment Management System (EMS) Implementation in Malaysian Local Authorities – A Preliminary Finding
Universiti Teknologi MARA Cawangan Sarawak, Kampus Samarahan 1, Sarawak, Malaysia
* Corresponding author: neromadi@uitm.sarawak.edu.my
The implementation of environmental management system (EMS) by public sector agencies is in line with the Malaysian Government Transformation Programme (GTP) and the New Public Management doctrine. Local authority is chosen as a sample because of its important role in advancing towards sustainable development. This study aims to examine impediments to the ISO 14001 implementation by Malaysian local authorities using the institutional theory as the underlying framework. The survey instrument was developed and distributed via mail to all 146 local authorities in Malaysia. Finding revealed that the impediments to the EMS implementation were explained by lack of coercive, normative and mimetic isomorphism under the institutional theory. It is expected that the survey findings would fill in the gaps in the literature in better understanding the lack of implementation of IS00 14001 particularly in the emerging economy.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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