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Abstract

In this study, we seek to explore the influence of stakeholders on environmental management practices in Malaysia's aviation industry. The data from this study was derived from interviewing 25 respondents in nine organisations within the aviation sector and was analysed using thematic analysis. We show that internal and external stakeholders significantly influence changes towards better environmental management practices. While internal stakeholders have contributed to better environmental management practices by changing their day-to-day practices within their functional role in the organisation, the external stakeholders have been the key actors that have significantly pushed the organisation to implement a proper environmental management system (EMS), particularly the role played by the regulatory authorities in ensuring compliance with environmental standards. We also highlight that the tension between economic and ecological elements may limit the extent of environmental practices carried out by the aviation sector; nonetheless, continuous engagement and pressure from the community and non-governmental organisations (NGOs) may push the aviation sector to revisit their commitment to environmental practices beyond compliance activities to ecological standards.

Keywords

environmental agenda, stakeholder’s influence, aviation industry, semi-structured qualitative interview

Author Bio(s)

Zarina Zakaria (Corresponding Author) is an Associate Professor in the Department of Accounting, and received her PhD degree in Business and Management, University of Nottingham, Nottingham. She was a Council Member of MIA, and a professional accountant by qualification. She is member of Qualitative Research Association Malaysia and has published her work in various academic journals such as Accounting Forum, Managerial Auditing Journal, Meditari Accountancy Research, and Sustainability. Her areas of expertise are Sustainability Practices and Reporting and Governance. Please direct correspondence to zarinaz@um.edu.my.

Zamzulaila Zakaria is with the Department of Accounting, Kulliyyah of Economics & Management Sciences, International Islamic University Malaysia. She earned her PhD from the Warwick Business School, is a member of Malaysian Institute of Accountants (MIA) and Chartered Institute of Management Accountants (CIMA). Her research, teaching and consulting covers management accounting practices with a specific focus on the public-sector organisations. She has published in reputable accounting journals such as Critical Perspective in Accounting, Financial Accountability and Management Journal, and Accounting Forum. Her current research focuses on the future of accounting profession in Malaysia.

Acknowledgements

Funding Grant: This work was supported by the MOHE Fundamental Research Grant Scheme under Grant No. FRGS16-026-0525

Publication Date

7-16-2024

Creative Commons License

Creative Commons Attribution-Noncommercial 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-Share Alike 4.0 International License.

DOI

10.46743/2160-3715/2024.4542

ORCID ID

0000-0002-7464-8868

ResearcherID

C-1140-2010

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