Critical Success Factors For Implementing Environmental Management Accounting Practices
A Study On Organizations In Libyan Manufacturing Industries
Keywords:
Environmental Management Accounting Practices, Libyan Manufacturing Industries, Critical Success FactorsAbstract
This paper aims to identify critical success factors for implementing environmental management accounting practices (EMAP) in Libyan manufacturing industries. An empirical study was conducted on a sample of 71 respondents were randomly selected from Libyan manufacturing companies. A survey instrument consisting of a 25 items was designed to determine and measure the level EMAP implementation the in Libyan manufacturing industries. The Statistical Package for the Social Sciences (SPSS) program was used to analyze the data. The results reached indicate that environmental safety is one of critical success factors which plays a major role in ensuring safety awareness in the workplace. Firms in Libyan manufacturing industries need to obtain additional information about critical success factors for implement of the EMAP. However, there are some limitations of this study have been the few of studies on the EMAP, and this study only conducted to limited number firms in Libyan manufacturing industries. The practical implications of this study are related to the development of valuable tools for evaluating EMAP in Libyan manufacturing industries. This study also offers significant guidance for Libyan industrial companies to implement EMAP. This study also provides new insights for critical success factors of EMAP implementation in Libyan manufacturing industries. The findings of study also are providing decision makers important information for involving in EMAP implementation, improving the performance and achieving the sustainability. On the other hand, this study provides a useful reference for researchers in this field.
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