Environmental Management Accounting Within Sabah Parks, Malaysia: A Case Study Approach
Abstract
Environmental sustainability is increasingly becoming a concern to the world as it is crucial for maintaining a healthy ecosystem. Rather than the traditional operational methods, environmental management accounting (EMA) can be used to better identify cost and operational inefficiencies while ensuring environmental sustainability are in place. However, research pertaining the use of EMA is still scant when relating to protected areas. Thus, the research proposes to examine EMA in the context of a park management, specifically Sabah Parks. The study applies a qualitative case study approach through 13 participants by using NVIVO 14. The results identified two themes, that is, strategic environmental management and environmental assessment. The findings suggest that effective use of EMA for protected areas such as Sabah Parks can lead to improved resource allocation, better decision making and enhanced environmental accountability. This case study contributes to the academic literature by providing a framework for future research where there was none before, in the context of Sabah Parks. It is recommended that future studies should look into EMA relating to comparative studies, technological advancement and proper valuation of biodiversity.
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Publication Date
01 September 2026
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eBook ISBN
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European Publisher
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Edition Number
1st Edition
Pages
1-1
Subjects
Accounting and Finance, Business and Management, Communication, Law and Governance
Cite this article as:
May Li*, J. O., Voo, I. C., & Tyng, C. W. (2026). Environmental Management Accounting Within Sabah Parks, Malaysia: A Case Study Approach. In Y. Naoyuki, A. Peng Hwa, & J. Matthes (Eds.), GLY-Upcoming Volume: Innovating Together: The Convergence of Management, Communication, and The Digital Transformation, vol -. European Proceedings of Social and Behavioural Sciences (pp. 72-84). European Publisher. https://doi.org/10.15405/epsbs.2026.09.5