The awareness in application of green accounting among SMEs in Malaysia

Lim, Wei Yi (2019) The awareness in application of green accounting among SMEs in Malaysia. Project Report. Universiti Teknikal Malaysia Melaka, Melaka, Malaysia. (Submitted)

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Abstract

The rising of environmental awareness bring impact to the management of corporation. The traditional accounting approach that record daily business operation usually dint’ include environmental information into accounting. This is when green accounting comes in handy, it is a type of accounting method that convert environmental information into monetary value and physical data. Green accounting later to be discover as tool to establish long-term sustainability of an organization. However, few researches suggested that most of the companies in Malaysia are only still in developing green accounting report stages. Thus, this research aims to discover the awareness in application of green accounting among SMEs. This study is an explanatory research and the result will be collecting by using quantitative method. Convenience sampling method will be using in this research and questionnaire will be distributed to the target respondent which is the owners of SMEs in Melaka to acquire the result for the study. The ideal sample of respondent will be around 150 SMEs owner around Melaka. The collected data will then be analysing with Statistical Package for Social Science (SPSS). With the inspection of independent variable (Authority Legal Pressure, Environmental Awareness, Economic Motives, and Social concern) with dependent variable (Green Accounting awareness). Only authority legal pressure and environmental awareness proves has a significant relationship with green accounting awareness. This research paper provides overall concept of green accounting awareness status among SMEs to Malaysia authority as a reminder for government the importance of sustainability. The research limitations are convenience samples which may not prove to be a valid samples based on some research. Some extended concepts are suggested for further studies.

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