Attitude of Lebanese managers towards ISO 14001–environmental management system and ISO 14051 - material flow cost accounting

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The purpose of this piece of research is to investigate the attitude of Lebanese managers towards the list of ISO series standards such as ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting.

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Nội dung Text: Attitude of Lebanese managers towards ISO 14001–environmental management system and ISO 14051 - material flow cost accounting

International Journal of Management (IJM) Volume 7, Issue 3, March-April 2016, pp.224–235, Article ID: IJM_07_03_020 Available online at http://www.iaeme.com/IJM/issues.asp?JType=IJM&VType=7&IType=3 Journal Impact Factor (2016): 8.1920 (Calculated by GISI) www.jifactor.com ISSN Print: 0976-6502 and ISSN Online: 0976-6510 © IAEME Publication ATTITUDE OF LEBANESE MANAGERS TOWARDS ISO 14001–ENVIRONMENTAL MANAGEMENT SYSTEM AND ISO 14051 - MATERIAL FLOW COST ACCOUNTING Hasan Yousef El–Mousawi Chairperson- Department of Accounting, Lebanese University, Beirut, Lebanon Abdulrazzak Charbaji Professor of Research Methods and Applied Statistics, Lebanese University, Beirut, Lebanon ABSTRACT The purpose of this piece of research is to investigate the attitude of Lebanese managers towards the list of ISO series standards such as ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting. This research attempted to tackle two issues: what should accounting essentially account?’ and to whom is a firm accountable? The low number of ISO 14001 certificates indicate that Lebanon does not have enough financial and environmental performance data to measure and improve the management of the environmental impact of firms. Almost two thirds of the sample agree and strongly agree that “Accounting should play a role in tackling social and environmental issues” and 89.1 % of the sample agree and strongly agree that “Introducing an environmental accounting course in universities should help to eliminate corruption”. The four-factor solution accounted for 73.189% of the total variance and was easy to label. Multiple regression analysis was used to test the relative importance of variables affecting the “Attitude of Lebanese Managers Towards ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting. Regression Analysis show that multiple coefficient of determination is significant at the 0.05 level. Motives such ease of computing the costs and benefits of environmental accounting and incentives for recycling is the significant variable affecting attitude. http://www.iaeme.com/IJM/index.asp 224 editor@iaeme.com
Attitude of Lebanese Managers Towards ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting Cite this Article: Hasan Yousef El- Mousawi and Abdulrazzak Charbaji. Attitude of Lebanese Managers towards ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting. International Journal of Management, 7(2), 2016, pp. 224–235. http://www.iaeme.com/IJM/issues.asp?JType=IJM&VType=7&IType=3 1. INTRODUCTION The purpose of this piece of research is to investigate the attitude of Lebanese managers towards the list of ISO series standards such as ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting. It is worth mentioning that ISO 14001- Environmental Management System (EMS) provides a voluntary approach to environmental regulation as compared to ISO 14051 - material flow cost accounting (MFCA) which provide “a general framework for material flow cost accounting (MFCA). Under MFCA, the flows and stocks of materials within an organization are traced and quantified in physical units (e.g. mass, volume) and the costs associated with those material flows are also evaluated”(ISO 14051:2011). Sara Parkin OBE and her associates argue that “An internal environmental account makes explicit current levels of expenditure on environmental activities and captures any associated financial benefits (such as revenues generated, costs saved and taxes avoided). It is basically an aggregated cost-benefit statement at the organisational level. Expenditures include both a depreciation allowance for capital expenditures (eg, equipment for the treatment of waste) and environmentally related operating expenditures (eg, staff costs, running costs, materials and services, environmental taxes and licences). Associated financial benefits may include additional revenue generated (eg, revenues from recycled waste), cost savings (eg, reduced waste disposal costs), regulatory costs avoided (eg, savings in landfill tax) and grants and subsidies received (eg, grants under the Energy Saving Trust’s Clean Up Programme ” (OBE et al., 2003). If truth should be told, the growing interest in corporate governance, corporate social responsibility and environmental issues have given rise to the role that accounting should play in tackling social and environmental issues. Mohammad argues that introducing an environmental accounting course in universities should help to eliminate corruption from our society. He notes that “the expert level on this issue think that the environment accounting education is very important and may play critical role to the sustainable environment and development issues for our generations. We need to introduce this course in the various universities at home and abroad” (Mohammad, 2012). Zulkifli notes that “despite viewing positively the roles of SEA education, a relatively large percentage of the accounting educators do not appear to agree on the following roles: Criticize nature of society, apply accounting in non-financial areas, highlight the limitations of neo-classical economy, fill a gap in accounting education and teach social and political materials. In addition, the majority of the accounting educators seem to agree that SEA education can develop improved ways of accounting” (Zulkifli, 2011). Gray states that social accounting is “the preparation and publication of an account about an organisation's social, environmental, employee, community, customer and other stakeholder interactions and activities and, where, possible, the consequences of those interactions and activities. The social account may contain financial information but is more likely to be a combination of quantified non-financial information and descriptive, non-quantified information. The social account may serve a number of purposes but discharge of the organisation's accountability to its stakeholders must be the clearly dominant of those reasons and the basis upon which the social account is http://www.iaeme.com/IJM/index.asp 225 editor@iaeme.com
Hasan Yousef El- Mousawi and Abdulrazzak Charbaji judged”( Gray, 2000). It is worth mentioning that accounting is rooted in liberalism philosophy and as to be expected it is concerned with issues related to the individual firm. This leads to two related research questions: what should accounting essentially account?’ and to whom is a firm accountable? The answers are reflected in models such as the stakeholder and stockholder theories discussed in details in Gray and associates (1991, 1995a, 1995b) and Parker (1986, 1991, 1994, 1997). Mohammad believes that “At present, the world community is very much concerned about the state of the environmental accounting and auditing systems as it bears sustainability on the mother earth for our generations”(Mohammad, 2012). Furthermore, it is imperative to mention her that the actual measurement of external costs and benefits of social environmental accounting (SEA) could be difficult. 2. IMPORTANCE OF THE STUDY When ISO made public the results of its 2014 investigation of Management System Standard, it attracted our attention that Yemen, Syria, Iraq, Palestine and Lebanon were the worst five Arab countries in the Middle East that have the lowest number of ISO 14001- Environmental Management System (EMS) certificates as shown in Table -1- below. Table 1 Source: The ISO Survey of Management System Standard Certifications (1999- 2014).The full text is available at: http://www.iso.org/iso/home/standards/certification/iso- survey.htm?certificate=ISO%2014001&countrycode=#standardpick The low number of ISO 14001 certificates indicate that Lebanon among other few Arab countries don’t have enough financial and environmental performance data to measure and improve the management of the environmental impact of firms. To gain a better understanding of this low number of ISO 14001 certificates it becomes imperative to understand how the socio-cultural division inhibited the development of corporate environmental governance in Lebanon. Based on review of literature it is found that in historical terms, a country such as Lebanon characterized by ethnic dominance had a high chance of a civil war that is destructive of development. Dajani (2012) believes that ethnic stereotype in Lebanon leads to corruption and that“ National and regional outlooks are usually ethnocentric and are often charged with hatred and negative stereotypes of nations and regions having different cultural backgrounds”(Dajani, 2012). Monzini further states that “In Lebanon, responsibility for waste management is assigned to municipalities. However, lack of funds, weak technical know-how, absence of sufficient sanitary landfills and a weak tax system http://www.iaeme.com/IJM/index.asp 226 editor@iaeme.com
Attitude of Lebanese Managers Towards ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting have caused most municipalities to pay only minimal attention to this issue, leading to a widespread environmental problem that will only worsen with time. As a result more than 700 illegal and unsafe dump sites have been registered throughout the country and some of the largest ones are becoming a major problem for Lebanon both in environmental and economical terms”(Monzini, 2016). In their efforts to explain the factors that determine the take-up of ISO 14001 at the global level, Neumayer and Perkins note that their evidence “additionally confirms the proposition that supply- side factors have shaped the uneven diffusion of ISO 14001” (Neumayer and Perkins, 2004). Moreover, they found a statistically significant negative correlation between ISO 14001 certification counts and productivity. The low number of ISO 14001 certificates in Lebanon calls for investigating the factors hindering or motivating the adoption of the voluntary ISO 14001 environmental management system (EMS) in Lebanon. The following hypothesis is addressed in the current study: There is a significant relation between Lebanese managers attitude towards the list of ISO series standards and the motives to adopt such standards. 3. STATEMENT OF THE RESEARCH PROBLEM Based on review of literature, it becomes evident that there are promising advantages and benefits connected with implementing the list of ISO series standards in Lebanon. However, most of previous research are not local and have been conducted in developed countries. It is in the light of this that this piece of research therefore, seeks to bridge this gap. 4. REVIEW OF LITERATURE As to be expected registration with ISO 14001 will become a custom rather than an exception. Nonetheless, the adoption of this standard in Lebanon has been very slow as compared to Arab Gulf countries and other developed countries. Massoud and his associates believe that the major challenges that impede the implementation of ISO 14001- Environmental Management System (EMS) in Lebanon “include but are not limited to:  Outdated legislation which needs overall review.  Lack of technical expertise and trained staff that requires scientific and legal competence.  Lack of compliance policies that assist in implementing relevant laws and regulations.  Paucity of economic resources and the fact that environmental issues are frequently low on the list of priorities as a result of the severe social, political, and economic problems that face most developing countries and Lebanon is no exception”( Massoud et al, 2010). KAIRU N. “found that majority of the companies implement ISO 14001 because either they want to stay customer focused or because regulatory and other bodies require them to do so”( Kairu N., 2014). Quazi and associates (2001) state eight motives for implementing of ISO 14001- Environmental Management System (EMS) including: 1. concern for the environment by top management , 2. assurance of employee wellbeing, 3. compliance with environmental regulations, 4. customers’ expectations, 5. reducing trade barriers, http://www.iaeme.com/IJM/index.asp 227 editor@iaeme.com
Hasan Yousef El- Mousawi and Abdulrazzak Charbaji 6. cost reductions, 7. corporate practices, and 8. Competitors adopting ISO 14001. Edwards et al., outlined the ambiguities that remain obstacles to implementing ISO 14001- Environmental Management System (EMS) such as “the lack of definition and guidance on the methods for identifying significant environmental aspects and the absence of a common approach for comparing the environmental performance among industrial sectors and individual firms makes evaluations across companies difficult”( Edwards et al., 1999). 5. METHODOLOGY 5.1 Instrumentation Following previous research and discussions with university teachers who specialised in accounting studies, the present authors constructed a Likert-style five-point scale instruments and asked managers in different firms in Lebanon to respond to fifteen items by circling the one number that most closely matched their level of agreement or disagreement with a particular statement. The scale ranged from one through five and was presented as follows: 1= Strongly Disagree 2=Disagree 3=Undecided 4=Agree 5= Strongly Agree The response to these items were factor analysed and Factor Scores were used as new variables in multiple regression analysis. 5.2 Sample Managers working for a variety of Lebanese firms constituted the population for this study. A large non-probability sample was selected from this population. Inevitable to any study are its limitations, as goes for this study. To start with the basics of this study, the concept of ‘ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting’ and the relation of this family of standards to accounting and environment is a new phenomenon in Lebanon and selecting an appropriate population from which to draw information from a representative sample is easier said than done if not impossible in Lebanon. Factor and Multiple regression analysis were based on 165 valid responses. Table -2- shows that almost two thirds of the sample agree and strongly agree that “Accounting should play a role in tackling social and environmental issues”. Table 2 Accounting should play a role in tackling social and environmental issues Cumulative Frequency Percent Valid Percent Percent SD 5 3.0 3.0 3.0 D 13 7.9 7.9 10.9 U 35 21.2 21.2 32.1 Valid A 50 30.3 30.3 62.4 SA 62 37.6 37.6 100.0 Total 165 100.0 100.0 http://www.iaeme.com/IJM/index.asp 228 editor@iaeme.com
Attitude of Lebanese Managers Towards ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting Table 3- shows that 49.7% of the sample agree and strongly agree that “Tax incentives motivate companies to recycle”. Table 3 Tax incentives motivate companies to recycle Cumulative Frequency Percent Valid Percent Percent SD 14 8.5 8.5 8.5 D 24 14.5 14.5 23.0 U 45 27.3 27.3 50.3 Valid A 49 29.7 29.7 80.0 SA 33 20.0 20.0 100.0 Total 165 100.0 100.0 Table 4- and Table – 5 – show that 29.1% of the of the sample agree and strongly agree that “Benefits of social environmental accounting (SEA) are easy to measure” and 23.6 % of the of the sample agree and strongly agree that “Costs of social environmental accounting (SEA) are easy to measure”. Table 4 Benefits of social environmental accounting (SEA) are easy to measure Frequency Percent Valid Percent Cumulative Percent SD 39 23.6 23.6 23.6 D 45 27.3 27.3 50.9 U 33 20.0 20.0 70.9 Valid A 30 18.2 18.2 89.1 SA 18 10.9 10.9 100.0 Total 165 100.0 100.0 Table 5 Costs of social environmental accounting (SEA) are easy to measure Cumulative Frequency Percent Valid Percent Percent SD 30 18.2 18.2 18.2 D 69 41.8 41.8 60.0 U 27 16.4 16.4 76.4 Valid A 18 10.9 10.9 87.3 SA 21 12.7 12.7 100.0 Total 165 100.0 100.0 Table -6- shows that 89.1% agree and strongly agree that “Introducing an environmental accounting course in universities should help to eliminate corruption”. http://www.iaeme.com/IJM/index.asp 229 editor@iaeme.com
Hasan Yousef El- Mousawi and Abdulrazzak Charbaji Table 6 Introducing an environmental accounting course in universities should help to eliminate corruption Frequency Percent Valid Percent Cumulative Percent SD 3 1.8 1.8 1.8 U 15 9.1 9.1 10.9 Valid A 63 38.2 38.2 49.1 SA 84 50.9 50.9 100.0 Total 165 100.0 100.0 Graph – 1 – shows that 55.2% of the sample have less than 10 years of experience. Graph 1 6. RESULTS 6.1 Factor analysis and construct validation Factor analysis was carried out as a data-reduction technique. Two statistical tests were conducted to determine the suitability of factor analysis as shown in table – 8 -. First, the Kaisers-Meyer-Olkin (KMO) measure of sampling adequacy score was 0.714, which was well above the recommended level of 0.5. Secondly, Bartlett’s test of sphericity was significant (chi square = 1500.33, p < 0.01), which indicated that there were adequate correlations among the items to allow factor analysis as Principal Axis Factoring was used as an extraction method and oblique rotation was used as a rotation method. Table – 9- shows that four factors were extracted. The four-factor solution accounted for 73.189% of the total variance and was easy to label (see Table -7-). The first factor (which was labelled ‘attitude of Lebanese managers towards ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting’) accounted for 29.214% of total variance and was defined by four items. The second factor (labelled ‘Environmental Accounting Education’) accounted for http://www.iaeme.com/IJM/index.asp 230 editor@iaeme.com
Attitude of Lebanese Managers Towards ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting 20.074% of total variance and was defined by four items with factor loadings greater than 0.70. The third factor (labelled ‘Environmental Concern’) accounted for 12.837% of total variance and was defined by three items with factor loadings greater than 0.70. The fourth factor (labelled ‘Motives for adopting Environmental Accounting systems’) accounted for 11.064% of total variance and was defined by four items with factor loadings greater than 0.70. Table 7 Total Variance Explained Rotation Sums Initial Eigenvalues Extraction Sums of Squared Loadings of Squared Component Loadingsa Total % of Variance Cumulative % Total % of Variance Cumulative % Total 1 4.382 29.214 29.214 4.382 29.214 29.214 3.438 2 3.011 20.074 49.289 3.011 20.074 49.289 3.326 3 1.925 12.837 62.125 1.925 12.837 62.125 2.144 4 1.660 11.064 73.189 1.660 11.064 73.189 2.941 5 .805 5.366 78.555 6 .669 4.463 83.018 7 .595 3.968 86.985 8 .458 3.053 90.038 9 .353 2.352 92.390 10 .263 1.755 94.145 11 .224 1.491 95.636 12 .212 1.413 97.049 13 .186 1.242 98.291 14 .167 1.111 99.402 15 .090 .598 100.000 Extraction Method: Principal Component Analysis. a. When components are correlated, sums of squared loadings cannot be added to obtain a total variance. Table 8 KMO and Bartlett's Test Kaiser-Meyer-Olkin Measure of Sampling Adequacy. .714 Approx. Chi-Square 1500.330 Bartlett's Test of Sphericity df 105 Sig. .000 http://www.iaeme.com/IJM/index.asp 231 editor@iaeme.com
Hasan Yousef El- Mousawi and Abdulrazzak Charbaji Table 9 Structure Matrix Component 1 2 3 4 Environmental-Social accounts can fill a .893 .155 -.177- -.233- gap in accounting education Introducing an environmental accounting course in universities should help to .890 .181 -.162- -.143- eliminate corruption Environmental-Social accounts can develop .837 .163 -.175- -.289- improved ways of accounting ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost .753 -.027- .118 -.427- Accounting are needed by firms Accounting education should focus on accounting for the depletion of scarce .169 .937 -.108- -.085- natural resources Accounting education should focus on net .297 .842 .032 .091 accumulation of non-produced natural assets Accounting education should focus on the economic cost of degrading natural -.026- .831 -.170- -.083- resources Accounting education should focus on measuring the costs of environmental .148 .791 -.232- -.118- degradation I am concerned about the global .204 -.091- -.861- -.018- environment I am concerned about the local environment -.097- .273 -.790- -.094- Accounting should play a role in tackling .230 .203 -.685- -.310- social and environmental issues Benefits of social environmental accounting -.338- -.110- .097 .846 (SEA) are easy to measure Costs of social environmental accounting -.275- .224 .259 .804 (SEA) are easy to measure Employees should be motivated to use .385 -.167- -.185- -.746- alternative transportation (Bicycles) Tax incentives motivate companies to .038 .353 -.026- -.734- recycle Extraction Method: Principal Component Analysis. Rotation Method: Oblimin with Kaiser Normalization. 6.2. Multiple regression analysis Multiple regression analysis was used to test the relative importance of variables affecting the attitude of Lebanese managers towards ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting. Table -10 – and Table – 11 - show that multiple coefficient of determination is significant at the 0.05 level. Motives such as ease of computing the costs and benefits of environmental accounting and incentives for recycling is the significant variable affecting attitude. http://www.iaeme.com/IJM/index.asp 232 editor@iaeme.com
Attitude of Lebanese Managers Towards ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting Table 10 Model Summary Adjusted R Std. Error of Model R R Square Square the Estimate 1 .288a .083 .060 .96954868 a. Predictors: (Constant), Experience, REGR factor score 3 for analysis 1, REGR factor score 2 for analysis 1, REGR factor score 4 for analysis 1 Table 11 ANOVAa Model Sum of Squares df Mean Square F Sig. Regression 13.596 4 3.399 3.616 .008b 1 Residual 150.404 160 .940 Total 164.000 164 a. Dependent Variable: REGR factor score 1 for analysis 1 b. Predictors: (Constant), Experience, REGR factor score 3 for analysis 1, REGR factor score 2 for analysis 1, REGR factor score 4 for analysis 1 Table 12 Coefficientsa T Unstandardized Standardized Coefficients Coefficients Model Sig. B Std. Error Beta (Constant) -.096- .102 -.948- .345 REGR factor score 2 for .053 .076 .053 .702 .484 analysis 1 REGR factor score 3 for 1 -.066- .077 -.066- -.859- .392 analysis 1 REGR factor score 4 for -.236- .076 -.236- -3.082- .002 analysis 1 Experience .215 .152 .107 1.414 .159 a. Dependent Variable: REGR factor score 1 for analysis 1 7. CONCLUSIONS AND RECOMMENDATIONS The findings of this study have shown that a significant relation exists between ‘attitude of Lebanese managers towards ISO 14001- Environmental Management System and ISO 14051 - Material Flow Cost Accounting’ and the “motives to adopt such standards”. Lebanese managers believe that costs and benefits of social environmental accounting (SEA) are not easy to measure. Moreover, they believe that accounting should play a role in tackling social and environmental issues and that Introducing an environmental accounting course in universities should help to eliminate corruption. These findings should be helpful in drawing policies to measure and improve the management of the environmental impact of firms and calls for better accounting education in which we incorporate environmental accounting into the http://www.iaeme.com/IJM/index.asp 233 editor@iaeme.com
Hasan Yousef El- Mousawi and Abdulrazzak Charbaji accounting curriculum in the Lebanese Universities. Citizens and firms have to be more aware and involved in the environmental issues especially if we know that “Lebanon's government is so dysfunctional, Beirut stinks. And now it's getting dangerous” (Barrington, 2016). REFERENCES [1] Barrington, L. (February 2, 2016), “In garbage crisis, Lebanon chokes on bad air and bad politics”, Reuters. The full text is available at: https://www.yahoo.com/news/garbage-crisis-lebanon-chokes-bad-air-bad- politics-142737640.html?ref=gs [2] Dajani,N. (December 11, 2012 ), “Ethics and the Media: The Lebanese Experience”, Conference on Bioethics in the Media Salim El-Hoss Bioethics and Professionalism Program, AUB Faculty of Medicine. The full text is available at: https://www.aub.edu.lb/fm/shbpp/ethics/Documents/Ethics-and-the-Media-The- Lebanese-Experience.pdf [3] Edwards, B. Gravender, J. Killmer, A. Schenke, G. and Willis, M (April 1999), “The effectiveness of ISO 14001 in the United states”, Donald Bren School of Environmental Science & Management University of California, Santa Barbara. The full text is available at: http://www.bren.ucsb.edu/research/ 1999Group_Projects/iso14k/iso14k_final.pdf [4] Gray R.H. (2000) "Current developments and trends in social and environmental auditing, reporting and attestation: A review and comment" International Journal of Auditing 4(3) November (pp247-268). [5] Gray, R.H., Owen, D.L. Maunders, K.T. (1991), ‘Accountability, corporate social reporting and external social audits’, Advances in Public Interest Accounting, 4, pp. 1–23. [6] Gray, R.H. Walters, D. Bebbington, J. and Thompson, I. (1995a), ‘The greening of enterprise: an exploration of the (non) role of environmental accounting and environmental accountants in organizational change’, Critical Perspectives on Accounting, Vol. 6, No. 3, pp. 211–240. [7] Gray, R., Kouhy, R., and Lavers, S., ‘Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure’, Accounting, Auditing and Accountability Journal, Vol. 8, No. 2, 1995, pp. 47-77. [8] ISO 14051:2011, “Environmental management -- Material flow cost accounting - - General framework”. The full text is available at:http://www.iso.org /iso/home/store/catalogue_ics/catalogue_detail_ics.htm?ics1=13&ics2=02 0&ics3=10&csnumber=50986 [9] Kairu N. C.(November 2014), “Factors influencing implementation of environmental management system ISO 14001 certification at ALLPACK Industries Limited”, A Research Project Submitted In Partial Fulfillment of The Requirements For The Award of Master of Business Administration, School of Business, University of Nairobi. The full text is available at: http://business.uonbi.ac.ke/node/10098 [10] Massoud, M.A Fayad, R., El-Fadel, M. and, Kamleh, R. (2010), “Drivers, barriers and incentives to implementing environmental management systems in the food industry: A case of Lebanon”, Journal of Cleaner Production 18, pp: 200–209. The full text is available at: http://ocw.unesco- ihe.org/pluginfile.php/3164/mod_resource/content/1/EMS-Food_Industry- Masood_et_al_-_2011.pdf http://www.iaeme.com/IJM/index.asp 234 editor@iaeme.com
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