The relationship between the perceived application of environmental management accounting and the perceived financial performance of universities in Manila, Philippines

• Main Authors: Ferrer, Jan Alyssa Denise G., Guarin, Jeorge Abram L., Rase, Arriene Yvette L., Vergara, Maria Francesca S.
• Format: text
• Language: English
• Published: Animo Repository 2014
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/11964
• Institution: De La Salle University

Environmental Management Accounting includes the generation, analysis and use of financial and non-financial information in order to improve corporate environmental and economic performance. However, unlike other branches of Accounting, there is a dearth of research in this particular field. Environmental Management Accounting deals mostly on manufacturing industry, but not on service industry where the academic sector belongs. Hence, this study aims to determine the relationship between the application of environmental management accounting and the perceived financial performance of academic institutions, specifically the universities in Manila, Philippines. The objectives of the study include the separate examination of the levels of the two variables - application of Environmental Management Accounting (independent) and the perceived financial performance (dependent) in the universities in Manila City. Another objective aims to relate the two aforementioned variables of the study. A cross-sectional design was used to gather information from the populations sample in order to establish association between two or more variables within a given population. The population involved nine (9) universities in Manila, providing a total respondent population of 855 employees. For the sample study, 153 employees were involved. A questionnaire patterned from Wabuyis (2009) study done in Uganda was used. The results of the study showed that except for production and dissemination of environmental information, a positive relationship exists between the perceived application of Environmental Management Accounting and the perceived financial performance of the universities in Manila, Philippines. All nine (9) universities are applying Environmental Management Accounting based on their employees perception.