... Accounting ( EMA ) framework. Specifically, this study applies Material and Energy Flow Accounting ( MEFA ) and Environmental Cost Accounting ( ECA ), which are closely aligned with the principles of Material Flow Cost Accounting ( MFCA ), standardized by ISO 14051. The object of this single case study...

...Nursyazwani Mohd Fuzi; Nurul Fadly Habidin; Sabrinah Adam; Sharon Yong Yee Ong Purpose This study aims to examine the relationship between environmental cost (EC) on organisational performance (OPM) through an environmental management system (EMS) as the mediating variable. Design/methodology...