For past two decades, it has been argued that traditional management accounting practices have failed to cope with the requirements of technological changes in manufacturing practices (Askarany, 2005, 2003; Baines amp; Langfield-Smith, 2003; Beng, Schoch, amp; Yap, 1994; Bork amp; Morgan, 1993; Cavalluzzo amp;...

Environmental management accounting (EMA) has only been approached as an innovation in rare occasions. This researches focuses on the management accounting innovation “EMA” for several reasons. First, the status of degradation of the environment around us is visible, important in magnitude,...