The Impact of Cost Accounting on the Adoption of Environmental Management Systems in the Tourism Industry

Description

Environmental issues often receive attention in Malaysia in parallel with the rapid development of the tourism industry which has contributed to environmental pollution. In connection with that, various efforts have been made to prevent and reduce the effects of pollution on the environment, including the Environmental Management System (EMS). The tourism industry in Malaysia has been a significant contributor to pollution, necessitating the implementation of environmental management systems (EMS) to address the negative impact of environmental degradation. Is it true, by implementing an Environmental Management System (EMS), the effects of unwanted pollution on the environment will be reduced and what are the factors that affect the adoption of environmental management system.