This study was conducted to explore the environmental management accounting practices within Malaysian ISO
14001 certified organizations. This study also looks at the relationships between environmental management
accounting practices and competitive advantage and organizational performance within Malaysian ISO 14001
certified organizations.
With regards to respondents’ demographic information, it was revealed that a majority of the respondents hold
the health, safety and environmental position. This indicates that specific task related to environmental
management was mostly performed by officer from this position. The result also suggests that, to a certain extent,
environmental management tasks were performed by accountants, finance officers, human resource and
administrative officers and quality assurance offices. This might be due to the unavailability of resources of an
organization in employing staff that specifically performs environmental management. Further to that, it was
apparent that most of the respondents have served their current organizations for a minimum of five years or
more, which suggests that they may have an extensive knowledge and experience with the current organizations’
operations. The survey finding also revealed that the distribution of the extent of respondents’ involvement in
environmental management in their respective organizations was about the same across the different range from
“a little extent” to “a very great extent”. Further to that, the finding also indicates that environmental
management accounting practices were mostly adopted by manufacturing companies. This is because,