Journal of BIMP-EAGA Regional Development Volume 6. No 1.

2020
ISSN 2232-1055

THE USE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING IN CHINA’S

MANUFACTURING INDUSTRY

Dai Mengzhuo,
Universiti Malaysia Sabah

Raman Noordin
Universiti Malaysia Sabah

Email: [email protected]

ABSTRACT

With the increased number of environmental problems in the global scope, the application of
environmental management accounting (EMA) in enterprises had attracted constant
attention all over the world. Even though EMA has become in the world a new and hot
research direction, China’s application of EMA research was relatively small. With the
strengthening of environmental protection work in China, the Chinese government and
enterprises had tried to accept the use of EMA and gradually caught up with the pace of
international environment requirements. Previous studies showed the level of adoption and
implementation of EMA was still weak, especially in developing countries. A current paper
showed results of a pilot research on manufacturing companies conducted in China.
Although some studies questioned the extent of the use of EMA, the findings of the research
suggested that the use of EMA had potential for further development in China. However,
this study is a pilot study, thus the sample size was considered insufficient but a future
study had been suggested to produce more accurate results and findings.

Keywords: EMA, use, China, Manufacturing industry

1.0 INTRODUCTION

With the increasing level of environmental problems in the global scope, the application of
EMA in companies had attracted frequent attention all over the world. Many companies in
developed countries collected, used and distributed information related to the natural
environment (Gray et al.,1996, Schaltegger, & Burritt, 2000), this reflected a fundamental
change compared to a decade ago However, some companies held that this environmental
issue brought no problems or negative effects to their businesses; therefore environmental
problems were neglected and dismissed EMA as impractical for the companies (Roziana &
Ariffin, 2016). The company's daily activities had a negative impact on the environment, and
the increase in environmental impact costs had also evoked great concern among the
stakeholders of the company (Burritt, R. L., Hahn, T., & Schaltegger, St. (2002). The
calculation method and the environmental cost-benefit list were used as a new management
accounting tool for the purpose of evaluating environmental investment (Bouma & Van Der
Veen, 2002). In most cases, government agencies and NGOs integrated, edited and adopted
these technologies (White et al 1991) and to a certain extent, these technologies had been
applied because of the high degree of attention on the business level (Bartolomeo et al.,
2000). For Bennett and James, 1998; Van der Veen, 2000 these practices and technologies
were called ‘EMA’. However, few empirical studies can prove EMA efficiency in transforming
a company into a sustainable business (Boons et al., 2013).

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Since the United Nations Sustainable Development Program (UN DSD) defined EMA
and designed the basic corporate financial model including environmental cost, many
countries in the world had conducted extensive research on the application of EMA model in
practice. Faced with the pressure of market competition and self-survival brought by
environmental management, Chinese enterprises were far from meeting the needs of an
ecological market and sustainable development by relying only on traditional competitive
means. Therefore, the introduction of the environmental management specific conception
and the implementation of EMA were the only way for Chinese companies to face the
negative impact of the environment, strengthened their position on the international stage,
expanded the company's scale and survived in a competitive market. Despite the fact that
EMA had come into the world as a new and hot research direction, China’s research in EMA
was relatively diminutive. With the strengthening of environmental protection work in China,
the Chinese government and enterprises had tried to accept the use of EMA, and gradually
accelerated with the pace of international environment (Xiaomei, 2004).

In this paper, the application of the concepts and methods of EMA was the major
focus conducted in manufacturing industry of industrial companies China. The following is
the structure of the paper. Based on the previous literature, this paper introduced the
definition of EMA, the demand for use of EMA in manufacturing companies, EMA in different
countries especially in China. This was followed by the result of a pilot study portraying a
general scenario on EMA tool in China’s manufacturing industry. Finally, this paper
concluded with the discussion and finished processes of EMA application, expounded the
theoretical and practical enlightenment, and some suggestions for future research.

2.0 LITERATURE REVIEW

2.1 EMA

The definition of EMA in past literature was roughly similar but slightly different to the
current ones. According to Schaltegger and Burritt (2000), EMA was a system which enabled
a business to trace, collect, collate, and analyze physical and monetary environmental
information in order to support decision making and performance management. The UNDSD
suggested that EMA was simply doing better management accounting, while wearing an
environmental hat that opened the eyes for hidden costs (Albertini, 2013). For Deegan, EMA
was the collection, analysis and the use of environmental cost information for the purpose of
supporting environmental management systems and environmental reporting to interested
parties (Deegan, 2003). Burritt et al. (2002) asserted that the construct of EMA were
monetary EMA and physical EMA. Monetary EMA, as part of environmentally differentiated
conventional accounting, dealt with the environmental aspects of corporate activities
expressed in monetary units and generated information for internal management use (e.g.
costs of fines for breaking environmental laws, investment in capital projects that improved
environment) while physical EMA was an internal management tool that reduced
organizational environmental impacts in physical units (e.g. the flow of energy, water,
materials, and wastes) (Burritt et al., 2002).

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2.2 The demand for EMA

Rikhardsson (2005) argued that traditional management accounting did not promote
sustainable development and was a difficult problem for business management to solve.
More companies were now adopting an approach that integrated EMA with traditional
management accounting, which promoted the goal of integrating the environment. However,
it is worth considering whether the implementation of EMA can affect their own profitability
because of the significant infrastructure costs that they incurred (Muhammad & Isa, 2009;
Boons et al 2003). In 2000, the European Environmental and Social Accounting Review
analyzed the actual and marginal impact of EMA. They found that companies that promoted
and implemented EMA had a positive impact on environmental performance (Klassen &
McLaughlin, 1996; Giménez Leal et al., 2003; Maliah et al., 2006).

Although companies are currently extremely focused on improving their own green
awareness, Gadenne, Kennedy and McKeiver (2008) held that for companies that currently
adopt EMA, the implementation was less effective and did not result in benefits to the
company. Bartolomeo et al. (2000) on the Economic Project's Interviews with stakeholders
revealed that the cost of EMA was much higher than the actual benefits it brought to the
company. In addition, although some enterprises had implemented EMA and given full
recognition to EMA but they had failed to incorporate EMA into their corporate management
activities.

Gadenne et al. (2008) validated the existence of a relationship between the

awareness of the environment and the stakeholders of a firm and there was increasing
evidence that EMA can be a better stimulus to profitability than traditional management
accounting. Therefore, one can assume that adopting a legislative approach can quickly help
people to heighten environmental awareness. Therefore, companies need to seek assistance
outside of their businesses when they want to translate the concept of environmental
awareness into action. In addition, despite the fact that EMA is a universal framework and
company had its own special requirements; this meant EMA needed to optimize and improve
to these (Sendroiu et al., 2006) Rikhardsson et al. (2005) claimed that whether it was the
use of EMA, the effective selection of decision making, the result of pressure from other
factors or innovative behaviors; the influence of EMA can be enhanced when companies
used EMA as an auxiliary decision-making tool. Schaltegger and Burritt (2000) elaborated on
the monetary aspects of EMA in more detail. The United Nations (2002) however paid more
attention to environmental costs and economic income flows and proposed to include
monetary and non-monetary information in this category (Burritt et al., 2002).

In summary, the fundamental purpose of implementing EMA in a business was to

incorporate a number of costs (both monetary and non-monetary aspects) related to the
environment into the management of all levels of the business (Mohd Khalid et al., 2012).
Bennett and James (1998) offered another definition of EMA and this definition was that
EMA encompassed the financial and non-financial information about the environment and
the economic benefits of a company was the ultimate goal of implementing sustainable
development. In order to control and reduce costs more effectively, Ferreira, Moulang and
Hendro (2010) put forward that by incorporating the determined environmental costs into
decision-making, such a cost measurement method seemed more accurate. Companies
should use the advice about environmental costs generated, know the production and
process management and bring new changes to the corporate processes and production
methods in order to bring a better approach to achieve profitability.

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2.3 EMA in China and abroad

In recent years, environmental pollution had attracted wide attention from all walks of life
and led to the intensity of environmental enforcement which had been constantly
strengthened. People’s awareness of sustainable development had also been constantly
improved. Discussions about EMA had been used in environmental considerations and
information integration led to a significant increase in the proportion of business making
decisions activities (Burritt, 2004; Schaltegger et al., Christ & Burritu.2013). With the
increasing use of EMA tools, companies had access to a more detailed information on
environmental investment and risk choices (Gale,2006; Deegan,2003) In addition, the
development of EMA in European countries ha d increasingly become more sophisticated
(Burritt & Saka,2006; Burrit et al.,2009). According to Baxter International’s corporate
environmental financial report and through the company’s related data on measures
released, it proved the environmental costs can be effectively controlled by adopting
appropriate management measures and quantifying costs. Meanwhile many European
projects had made similar findings especially in the Netherlands (Dieleman et al., 1991;
Wolters d Bouma, 2000) and the UK (Schwanen et al., 2001). From the perspective of
Europe as a whole, it was found that the Netherlands had advanced environmental policies
and perfect regulatory measures. At the same time in the United States it was found that
the situation was based on a large number of companies and respondents and covered a
variety of topics including ‘non-environmental’ costs, product cost, waste minimization,
environmental costs in product development and scrap disposal cost (Bartholomeo, M.,
Bennett, M., Bouma, J.J., Heydkamp, P., James, P., & Wolters, T., 2000) This was supported
by academic and applied research such as a survey of practice ( Epstein & Roy, 1998)
supported by the US Institute of Management Accountants and the work of Bailey and
Soyka (1996). The above behavior served as an important reference for the study of EMA
programs in the United Kingdom and other European countries. Moreover, the
environmental cost concept of the company was strongly influenced by the National Bureau
of Statistics, external accountants, Banks, insurance companies and research institutions. In
particular, these parties largely formed the concept of the company management, thus
creating an idea of capturing environmental costs and concluded that the role of EMA in the
development and adoption of the organization cannot be ignored (Bouma & Van der Veen,
2002).

Burritt et al. (2009) argued that EMA had been shown to be profitable in developed
nations, hence more research attempted to explore whether the use of EMA in developing
countries had a real impact on gaining profit and examined the applicability of EMA in these
countries. In order to comply with the global aspirations for environmental protection, as a
developing country, both Chinese government and companies responded actively and
contributed to achieving sustainable development (Xiaomei, 2004). However, from the
research of Chinese companies on EMA, the companies investigated were found to have no
evidence of using EMA. The study of 40 companies recorded in two provinces in China
showed that EMA was still in the basic developmental stage in China (Liu et al., 2016). Ma et
al. (2016) pointed out that through the field investigation related to EMA, Chinese
companies had certain research on the theoretical framework of EMA, but they lacked
behavioral consideration. Therefore, the use of EMA in China needed to be developed. Lin et
al. (2015) proposed that Chinese companies need to establish new codes of conduct and
legislation if they want to implement EMA. Since EMA had just received attention in China,
the major obstacle of its implementation was the lack of environmental cost measurement
methods and systems. In addition, China's economy had been very rapid which had led to
more environmental problems. China's manufacturing industry had received tremendous
development; for example, China had become a world leader in wind power technology and

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solar power technology becoming the largest clean energy country in the world (Ivanova,
2010). In some studies, Burritt and Saka (2006); Qin et al. (2011) found that the Chinese
government had increased its efforts in environmental protection and had launched new
environmental protection policies. These methods and policies also provided great help to
companies in implementing EMA but also created a lot of pressure. In terms of policies and
systems, the Ministry of Finance of China had established a working group to discuss some
new accounting standards related to EMA. Therefore, Chinese companies may be more likely
to accept the use of environmental management accounting (Hubacek et al., 2009).

3.0 RESEARCH METHODOLOGY

3.1 Sample

A conducted research within the manufacturing companies that were listed in Certification
and Accreditation Administration of China (CAAC) as the sample. Data was collected using
online questionnaire sent to manufacturing companies. Forty - three (43) was the total
number of questionnaires which were randomly distributed to manufacturing companies and
thirty-five (35) of these questionnaires were returned but five (5) of the companies were not
certificated ISO 14001. Therefore, only thirty (30) samples were considered valid and
applied to data analysis. From the results, local companies accounted for the vast majority
of 83.3% and most of the participants had been in operation for five to fifteen years. In the
past three years of annual sales, companies with RMB5-50 million accounted for 63.3%,
accounting for the largest proportion, companies with less than RMB 5 million accounted for
26.7% and companies with more than RMB 50 million accounted for the least, only
accounting for 10%.

Table 1 showed the specific sample profile. All respondents were environmentally
relevant personnel in Chinese manufacturing companies. These people worked in the related
environment, hence they were assumed to know the most about the company’s monitoring
of the environment and the surrounding environment.

Table 1: Sample Profile

Demographic Profile Categories Frequency %
Type of company local-based company 25 83.3
multi-national corporation 5 16.7
Average annual sales Less than RMB 5 mil 8 26.7
RMB 5 mil – RMB50 mil 19 63.3
RMB 50 mil and above 3 10.0
In operation Less than five years 2 6.7
5 to 15 years 20 66.7
More than 15 years 8 26.7
Certified ISO 14001 Environmental Yes 30 85.7
Management System no 5 14.3

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3.2 Variable Measurements

EMA construct was adapted from the measurement constructs proposed by Ferreria et al
(2010) to reflect the EMA activities in both monetary and physical aspects. Also, the
constructs were operationalized using s on a five-point Likert scales ranging from ‘1
(strongly disagree) to 5 (strongly agree)’ (Hair, 2017). As it mentioned, the application of
EMA in the current research has 12 items with two dimensions – physical EMA (6 Items) and
monetary EMA (6 Items). Table 2 showed the reliability statistics for each measurement.
According to the instrument measurement concept and the stability and consistency of the
evaluation measurement, the coefficient of Cronbach alpha should be greater than 0.6, and
both two dimensions of the measurement meet the requirements (Uma Sekaran & Bougie,
2016).

Table 2: Reliability Statistics (n=30)

EMA use Cronbach's Alpha N of Items
PEMA .845 6
MEMA .888 6

3.3 Results and findings

The findings of this article reflected a number of different answers that can provide different
insights into the use of EMA information by organizations especially in developing countries.
Previous studies examined that most firms have their specific budgets for environmental
activities and for the most part only PEMA (Jamil et al., 2015). In addition, the adoption of
both MEMA and PEMA in manufacturing companies was considered moderate and low
(Jalaludin et al., 2010). However, according to the results in the current research, it had
quite the interesting progress which was different from the use of EMA in monetary and
physical aspects.

Table 3: Descriptive statistics (n = 30)

Minimum Maximum Mean Std. Deviation
EMA1 2 5 3.83 .747
EMA2 2 5 3.77 .774
EMA3 2 5 3.87 .776
EMA4 2 5 3.80 .805
EMA5 2 5 4.03 .765
EMA6 2 5 3.83 .913
EMA7 2 5 3.83 .834
EMA8 2 5 3.87 .860
EMA9 3 5 3.93 .691
EMA10 2 5 3.90 .885
EMA11 3 5 3.77 .679
EMA12 2 5 3.83 .834

Table 3 provided the descriptive statistic of EMA items used in the current research.
A mean score of less than 2 was rated as low and more than 4 considered high. According
to the descriptive statistics, the level of the use of EMA was almost high, ranging from 3.80
to 4.03. All the companies had certificated ISO 14001 which most likely answered the

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reason for the high score. The companies which had the certification of ISO14001 willing to
use EMA (Mohd Khalid et al., 2012). The result of the research was quite different from the
previous research which firms were not able to access full use of EMA due to the lack of
awareness (Frost & Wilmshurst, 2000). As a result, the use of EMA was useful and
meaningful for the organizations.

4.0 DISCUSSION AND CONCLUSION

In China, neither the current environmental management accounting system nor the
environmental management system implemented by enterprises can voluntarily leave the
information support of environmental management accounting. On the one hand, for
construction projects, an environmental impact assessment system must be implemented.
When preparing an economic feasibility report, it was necessary to reflect both qualitatively
and quantitatively the environmental gains and losses, so as to incorporate environmental
factors into the investment decision analysis, which required the use of environmental
management accounting information. On the other hand, during the implementation of the
ISO14001 environmental management system, the company must formulate environmental
goals and carry out initial environmental reviews to identify environmental factors. In this
process, the life cycle analysis of the company’s activities and processes must be carried out,
considering the past and present and possible environmental impacts in the future. Next, it
must test the environmental factors to ensure important environmental factors. However,
many companies in China had not consciously used EMA. So far, the vast majority of
companies were oriented towards compliance with laws and regulations in order to avoid
administrative penalties or not being included in the list of major polluters. In terms of
environmental costs and benefits, investment decisions and performance evaluation,
environmental impacts were not considered. Therefore, the extensive application of
environmental management accounting information was meaningful and especially
necessary in China.

Since the research is still in its infancy, the result of the study may be affected. The
first was due to the small sample size (n = 30). Future research should expand the sample
size. Larger sample size may result in relatively more accurate changes, revealed smart
analysis and unique insights. In addition，the current research was an exploratory research,
and its main purpose was to find the degree of use of EMA among organizations. Future
research should consider designing a research framework from a theoretical standpoint that
may be able to understand the premise and results of the use of EMA information in the
organization. This can provide a better understanding of EMA-related issues.

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