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https://ptsldigital.ukm.my/jspui/handle/123456789/457279Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | Amizawati Mohd Amir, Assoc. Prof. Dr. | |
| dc.contributor.author | Khaled M.A. Salim (P86124) | |
| dc.date.accessioned | 2023-09-12T02:23:34Z | - |
| dc.date.available | 2023-09-12T02:23:34Z | - |
| dc.date.issued | 2018-01 | |
| dc.identifier.other | ukmvital:99183 | |
| dc.identifier.uri | https://ptsldigital.ukm.my/jspui/handle/123456789/457279 | - |
| dc.description | Material flow cost accounting (MFCA) is a an accounting tool for measuring the flows of inputs for a firm, a production process or product in both physical and monetary units. It is based on an input-output analysis of material flows, but applies a different cost allocation procedure. The use of MFCA enables management to determine approaches for more efficient process and better consumption of resources that may improve environmental and economic performance. In year 2011, MFCA has been recognised as an ISO 14051 standard. Although, Malaysia was one of the eight countries that participated in the evolution of ISO 14051, the Malaysian industry still produced a total of 1.665 million metric tons of waste in year 2015. Accordingly, this current study seeks to examine the extent of MFCA implementation across Malaysian firms' industry. Drawing upon the contingency-based approach, this research develops a model involving two contextual factors namely, perceived ecological environmental uncertainty (PEEU) and supplier integration (SI), in order to understand their role on MFCA implementation. Subsequently, this study examines the effect of MFCA implementation on firms' environmental and economic performance. Survey was designed and adminstrated based on web-survey. The questionnaires were emailed to 1200 CEOs from selected manufacturing firms. A total of 123 usable responses were received and analysed. The data was analysed using a structural equation modelling (SEM) approach through partial least square (PLS) software. The main results from the survey showed low level of MFCA implementation. Further, the analysis of PLS indicated that six out of the eight hypothesized relationships (both the direct and mediating hypotheses) were supported. Specifically, the study found that supplier integration has a direct positive impact on MFCA implementation and indirect positive influence on environmental and economic performance through MFCA implementation. However, the result also proposes that companies which recognize bigger ecological environmental uncertainty are less motivated to implement MFCA. The analysis also suggests that companies which decide to implement MFCA are more likely to achieve better environmental and economic performance. The findings contribute an empirical knowledge on MFCA. In addition, companies could use the findings as an input to be ecologically responsible by which such practice will enhance a company ecologically and economically.,Certification of Master's/Doctoral Thesis" is not available | |
| dc.language.iso | eng | |
| dc.publisher | UKM, Bangi | |
| dc.relation | Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan | |
| dc.rights | UKM | |
| dc.subject | Manufacturing | |
| dc.subject | Accounting | |
| dc.subject | Universiti Kebangsaan Malaysia -- Dissertations | |
| dc.title | Material flow cost accounting, perceived ecological environmental uncertainty, supplier integration and business performance: a study of manufacturing sector in Malaysia | |
| dc.type | theses | |
| dc.format.pages | 107 | |
| dc.identifier.barcode | 003181(2018) | |
| Appears in Collections: | Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| ukmvital_99183+SOURCE1+SOURCE1.0.PDF Restricted Access | 334.86 kB | Adobe PDF |  View/Open |
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