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International Journal of Management (IJM)

Volume 7, Issue 3, March-April 2016, pp.224235, Article ID: IJM_07_03_020


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ISSN Print: 0976-6502 and ISSN Online: 0976-6510
IAEME Publication

ATTITUDE OF LEBANESE MANAGERS


TOWARDS ISO 14001ENVIRONMENTAL
MANAGEMENT SYSTEM AND ISO 14051 MATERIAL FLOW COST ACCOUNTING
Hasan Yousef ElMousawi
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 14001Environmental 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.

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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. 224235.
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 Trusts 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
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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 (19992014).The full text is available at:
http://www.iso.org/iso/home/standards/certification/isosurvey.htm?certificate=ISO%2014001&countrycode=#standardpick

The low number of ISO 14001 certificates indicate that Lebanon among other few
Arab countries dont 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

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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 supplyside 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:

1.
2.
3.
4.
5.

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:
concern for the environment by top management ,
assurance of employee wellbeing,
compliance with environmental regulations,
customers expectations,
reducing trade barriers,

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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
Frequency

Valid

SD
D
U
A
SA
Total

5
13
35
50
62
165

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Percent
3.0
7.9
21.2
30.3
37.6
100.0

Valid Percent
3.0
7.9
21.2
30.3
37.6
100.0

228

Cumulative
Percent
3.0
10.9
32.1
62.4
100.0

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
Frequency

Valid

SD
D
U
A
SA
Total

14
24
45
49
33
165

Percent
8.5
14.5
27.3
29.7
20.0
100.0

Valid Percent
8.5
14.5
27.3
29.7
20.0
100.0

Cumulative
Percent
8.5
23.0
50.3
80.0
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

Valid

Percent

Valid Percent

Cumulative Percent

SD

39

23.6

23.6

23.6

45

27.3

27.3

50.9

33

20.0

20.0

70.9

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
Frequency

Valid

Percent

Valid Percent

Cumulative
Percent

SD

30

18.2

18.2

18.2

69

41.8

41.8

60.0

27

16.4

16.4

76.4

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.

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Table 6
Introducing an environmental accounting course in universities should help to
eliminate corruption
Frequency

Valid

Percent

Valid Percent

Cumulative Percent

SD

1.8

1.8

1.8

15

9.1

9.1

10.9

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, Bartletts 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

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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
Component

Initial Eigenvalues

Extraction Sums of Squared Loadings

% of Variance Cumulative %
29.214
29.214
20.074
49.289
12.837
62.125
11.064
73.189
5.366
78.555

Total
4.382
3.011
1.925
1.660

1
2
3
4
5

Total
4.382
3.011
1.925
1.660
.805

.669

4.463

83.018

.595

3.968

86.985

.458

3.053

90.038

.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

% of Variance Cumulative %
29.214
29.214
20.074
49.289
12.837
62.125
11.064
73.189

Rotation Sums
of Squared
Loadingsa
Total
3.438
3.326
2.144
2.941

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.
Approx. Chi-Square

.714
1500.330

Bartlett's Test of Sphericity

df

105

Sig.

.000

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Table 9
Structure Matrix
Component
1

Environmental-Social accounts can fill a


gap in accounting education

.893

.155

-.177-

-.233-

Introducing an environmental accounting


course in universities should help to
eliminate corruption

.890

.181

-.162-

-.143-

Environmental-Social accounts can develop


improved ways of accounting

.837

.163

-.175-

-.289-

ISO 14001- Environmental Management


System and ISO 14051 - Material Flow Cost
Accounting are needed by firms

.753

-.027-

.118

-.427-

Accounting education should focus on


accounting for the depletion of scarce
natural resources

.169

.937

-.108-

-.085-

Accounting education should focus on net


accumulation of non-produced natural assets

.297

.842

.032

.091

-.026-

.831

-.170-

-.083-

.148

.791

-.232-

-.118-

.204

-.091-

-.861-

-.018-

-.097-

.273

-.790-

-.094-

.230

.203

-.685-

-.310-

Benefits of social environmental accounting


(SEA) are easy to measure

-.338-

-.110-

.097

.846

Costs of social environmental accounting


(SEA) are easy to measure

-.275-

.224

.259

.804

Employees should be motivated to use


alternative transportation (Bicycles)

.385

-.167-

-.185-

-.746-

Tax incentives motivate companies to


recycle

.038

.353

-.026-

-.734-

Accounting education should focus on the


economic cost of degrading natural
resources
Accounting education should focus on
measuring the costs of environmental
degradation
I am concerned about the global
environment
I am concerned about the local environment
Accounting should play a role in tackling
social and environmental issues

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.

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and ISO 14051 - Material Flow Cost Accounting
Table 10
Model Summary
Adjusted R Std. Error of
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
Model

R Square

Table 11
ANOVAa
Model

Sum of Squares

df

Mean Square

Sig.

Regression
13.596
4
3.399
3.616
.008b
Residual
150.404
160
.940
1
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
Coefficients

Standardized
Coefficients

Model

Sig.
B

Std. Error

(Constant)
-.096.102
REGR factor score 2 for
.053
.076
analysis 1
REGR factor score 3 for
1
-.066.077
analysis 1
REGR factor score 4 for
-.236.076
analysis 1
Experience
.215
.152
a. Dependent Variable: REGR factor score 1 for analysis 1

Beta
-.948-

.345

.053

.702

.484

-.066-

-.859-

.392

-.236-

-3.082-

.002

.107

1.414

.159

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

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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).

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and ISO 14051 - Material Flow Cost Accounting
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