dc.contributor.author |
i Ntalamia, William Lekimankusi |
|
dc.date.accessioned |
2017-09-08T09:09:36Z |
|
dc.date.available |
2017-09-08T09:09:36Z |
|
dc.date.issued |
2017-09-08 |
|
dc.identifier.uri |
http://hdl.handle.net/123456789/3420 |
|
dc.description |
MBA |
en_US |
dc.description.abstract |
EMA is concerned with the accounting information needs of managers in relation to corporate
activities that affect the environment as well as the environment-related impacts on the
corporation. It is an area that has developed over decades to try to link to innovative strategies
and corporations have also used it as an environmental performance indicator (EPI) to measure
environmental performance. The study aimed at contributing towards extant literature by
establishing the factors influencing adoption of Environmental Management Accounting (EMA)
practices among manufacturing companies in Nairobi, Kenya.The study sought to establish
whether the financial value, financial status, staff knowledge and policy guidelines on EMA
influence adoption of Environmental management accounting practices among manufacturing
firms in Kenya. The study is significant to the managers of corporate entities that operate in the
manufacturing sector, Local government and environmental regulatory agencies and the primary
stakeholders to a firm. The researcher used a mixed research design approach of both
quantitative and qualitative research design. Demographic data of the firms used in the survey
was presented in tables. Data was analyzed using descriptive statistics for data based on scales
and regression analysis using Statistical Package for Social Sciences (SPSS) software for data
relating to contextual variables influence on EMA adoption. Regression of coefficients results in
table show that Financial Value and Adoption of EMA are positively and insignificant related.
The results further indicate that Financial Status and Adoption of EMA are positively and
significant related. It was further established that Staff Knowledge were positively and
significantly related to Adoption of EMA. Similarly, results showed that Policy Guidelines and
Adoption of EMA are positively and insignificantly related to Adoption of EMA. The study
recommended that companies should always encourage EMA practices consistently. This is
because continuous adoption of EMA leads to increased financial performance as well thus
promoting the company’s portfolio image. |
en_US |
dc.description.sponsorship |
Dr. Agnes Njeru, JKUAT, Kenya |
en_US |
dc.language.iso |
en |
en_US |
dc.publisher |
JKUAT- COHRED |
en_US |
dc.subject |
Environmental Management Accounting |
en_US |
dc.subject |
ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) PRACTICES AMONG MANUFACTURING FIRMS |
en_US |
dc.title |
FACTORS INFLUENCING ADOPTION OF ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) PRACTICES AMONG MANUFACTURING FIRMS IN NAIROBI, KENYA |
en_US |
dc.type |
Thesis |
en_US |