• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.10
• /
• pp.269-283
• /
• 2021

The government policies and initiatives to guarantee sustainable energy and clean environmental conditions contributed to the introduction of green technology electricity appliances in the market. This study sought to determine the physiological and socio-economics-demographic factors driving residential electricity consumers to use green technology electricity appliances, mainly solar PV, smart meter, electric vehicle, and battery storage technology. By understanding consumer intention, the investors of solar PV, battery storage, electric vehicle, and smart meter can estimate the demand and upscale the market for the corresponding products. For that purpose, the intention to use the solar PV, smart meter, electric vehicle, and battery storage function is developed by utilizing the combination of the theory of planned behavior, technology acceptance, and reasoning action. A reliable and valid structured online questionnaire and stepwise multiple regression are used to identify the possible factors that drive consumer behavior intention. The results show that the social influence, knowledge on RE, and perceived price significantly influence residential consumers' willingness to adopt the technologies offered. The findings of this study suggest that the involvement of NGOs, public figures, and citizens' cooperation are all necessary to spread information about the government's objectives and support Malaysia's present energy and environmental policies.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.2
• /
• pp.255-262
• /
• 2021

The paper examines the influence of ownership type on environmental performance of Chinese listed enterprises. China's environmental problems are attributed to the collusion between enterprises and economy-oriented local governments, which has allowed many companies to skirt environmental regulations. Especially, local state-owned enterprises (SOEs) tend to have worse environmental performance than private firms, under the wing of local governments, with whom they have a closer political connection. According to the report of the Environmental Protection Agency, currently the unacceptably poor environmental performance of local SOEs has severely hampered the realization of green economy in China. After examining the dataset of 15,996 firm-year observations from 2,688 listed firms, this paper found that, in the presence of central government supervision and personnel intervention, listed local SOEs will be forced to improve their environmental performance in accordance with standards set by the central government, which leads to better environmental performance than that of listed private firms (private firms). The result of two-stage regression also supports the conclusion. This shows increased supervision and personnel intervention from the central government can significantly improve the environmental performance of local SOEs. The research in this paper expects to make a contribution to attaining the goal of green economy in China.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.2
• /
• pp.21-31
• /
• 2020

Environmental pollution and climate change in Vietnam are now becoming a major concern. This situation is increasing the pressure on the companies to improve their social responsibility in production and business activities and disclose the environmental information to meet the requirements of stakeholders. This study investigates the internal and external factors of the company that affects the environmental information disclosure of listed companies on the Vietnam stock market as business sector, firm size, corporate manager perceptions, profitability, financial leverage, community pressure, pressures from stakeholders, government pressure influencing environmental information disclosure. Analytical data collected through the survey of 120 listed companies on the Ho Chi Minh City Stock Exchange (HOSE). By testing Cronbach's Alpha, exploratory factor analysis (EFA) and logistic regression analysis, the results of the study show that the level of environmental information disclosure of listed companies on the stock market in Vietnam depends heavily on government regulations, followed by the pressure from stakeholders, community pressure, views of business managers, companies size, business sector, and particularly profitability and financial leverage factors that have a negative relationship with environmental information disclosure.

• Asia pacific journal of information systems
• /
• v.4 no.2
• /
• pp.35-61
• /
• 1994

Accounting information system is the most important and formal subsystem of the total information system of an organization which produces and delivers financial information. An organization has its own contigent characteristics. It is the key to a successful development of accounting information system to select the development mode and information characteristics appropriate for the contigent characteristics. The main purpose of this study is to analyze the relationship between the contigent factors and the development mode of accounting information system. In addition, this study will examine the relationship between the contigent variables and the information characteristics of accounting information system. The research method adopted in this study is the survey. The results show that the environmental uncertainty, organization size, task diversity, task interrelatedness, and management commitment are positively related with the involvement and role of user in the system development process. The aggregate information regarding various departments tends to be produced by an organization under the uncertain environment. The information is reported periodically by a centralized organization. The aggregate information is preferred when tha task for implementation is diversified. The output information is more aggregate and provided more frequently when there exists a high interrelatioship between tasks. The output information is more external and reported more frequently in an organization with the high management commitment.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.7
• /
• pp.333-339
• /
• 2021

The study seeks to identify the determinants of the adoption of e-commerce by small and medium-sized enterprises (SMEs) in developing countries, in our case, in Indonesia. The aim of this study is to examine the factors influencing e-commerce adoption. This study uses the method of quantitative data collection based on a questionnaire survey of SMEs in Indonesia. The research relies on Regional Project stipulations regarding Business Development in Indonesia, to capture businesses with a range of 5 to 100 employees that are classified as SMEs. This study randomly chose 100 SMEs in Indonesia from the IndoNetwork database. Partial least square (PLS) structural model data processing was used for path coefficients analysis. Structural equation modeling is applied in this study to analyze the determinant factors on the e-commerce adoption. The study findings reveal that four factors, namely, perceived benefits, compatibility, technology readiness, and government support, significantly influence the adoption of e-commerce, whereas customer/supplier pressure does not have influence. So, this study concludes that perceived benefits, compatibility, technology readiness, and government support had a significant and positive relationship with e-commerce adoption. Meanwhile, customer/supplier pressure had no effect on the e-commerce adoption of by Indonesia SMEs.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.2
• /
• pp.271-280
• /
• 2020

The study aims to provide some evidence of the effects of CSR practices on financial-based brand equity in Malaysia. Nowadays, many companies have embraced corporate social responsibility (CSR) practices because CSR is a vital component of the current competitive and complex business arena. It contributes greatly to social, environmental, and economic condition. With CSR practices, companies are able to achieve many benefits and there is evidence that CSR practices predict higher brand equity. However, little evidence has been produced concerning the effects of CSR practices on financial aspects of brand equity in developing countries such as Malaysia. Therefore, this paper aims to investigate the effects of CSR practices on financial based brand equity among Malaysia Top 100 brand. A CSR checklist instrument was used in the current study to examine the extent of CSR practiced. The results indicated that PLCs that were actively involved in CSR practices such as environmental, community, workplace and marketplace, found that this involvement enhanced their brand equity. The findings provide useful support and evidence for the management of PLCs in Malaysia, as well as companies in other developing countries, to engage more in CSR practices as a core element of their strategic and brand management.

• Journal of Korea Society of Industrial Information Systems
• /
• v.27 no.3
• /
• pp.127-144
• /
• 2022

This study attempted to analyze the influence of both internal and external business environment factors on the characteristics of the management accounting system (MAS). For this, external business environment factors were divided into environmental uncertainty and market competition while internal factors were classified into management strategy, organizational structure and advanced manufacturing technology. In addition, the characteristics of the MAS were categorized into information scope, timeliness, integration and aggregation. The study results found the followings: Among business environment factors, environmental uncertainty had a relatively significant effect on the scope, integration and aggregation of information while organizational structure revealed the largest influence on timeliness. However, market competition had no particular effect on the characteristics of the MAS.

• Journal of Environmental Science International
• /
• v.32 no.6
• /
• pp.419-428
• /
• 2023

This study estimates the greenhouse gases (GHGs) emissions from energy sector of Changwon city from 2012 to 2020 and scenario analysis of GHGs reductions pathways in the context of the goal of 2030 NDC and 2050 carbon neutral scenario in Korea. As a result, the GHG emissions as a reference year of carbon neutral in 2018 were estimated as 8,872,641 tonCO_2eq accounting for 3,851,786 tonCO_2eq (43.6%) of direct source (scope 1) and 4,975,855 tonCO_2eq (56.4%) of indirect source (scope 2). Especially, among indirect sources as purchased electricity, manufacturing sector emitted the largest GHG accounting for 33.0%(2,915 thousands tonCO_2eq) of the total emissions from all energy sectors, scenario analysis of GHG reductions potential from the energy was analyzed 8,473,614 tonCO_2eq and the residual emissions were 354,027 tonCO_2eq. Purchased electricity and industry sector reducted the largest GHG accounting for 58.7%(4,976 thousands tonCO_2eq) and 42.1%(3,565 thousands tonCO_2eq) of the total emissions from all energy sectors, respectively.

• Environmental Engineering Research
• /
• v.17 no.1
• /
• pp.27-34
• /
• 2012

This paper deals with the evaluation of environmental impact of rail and road transport in South Korea. A framework of energy input-output analysis is employed to estimate the total energy consumption and $CO_2$ emission in acquiring and using a life cycle of passenger and freight transport activity. The reliability of $CO_2$ emission based on uncertainty values is assessed by means of a Monte Carlo simulation. The results show that on a passenger-kilometers basis, passenger roads have life cycle emissions about 1.5 times those of rail, while that ratio is ten times greater when the scope of evaluation regards the tailpipe. In the case of freight transport, on a million ton-kilometers basis, the value for road mode is estimated to be about three times compared to those of rail mode. The results also show that the main contribution of $CO_2$ emission for road transport is the operation stage, accounting for 70%; however, the main contribution for rail transport is the construction and supply chain stage, accounting for over 50% emission.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.1
• /
• pp.187-198
• /
• 2021

The objective of this study is to examine the direct and indirect influences of government's role, organizational commitment, and media exposure on the corporate social and environmental responsibility disclosure (CSERD) of 42 Indonesian state-owned enterprises (SOEs) with good corporate governance as the mediator. This study uses a quantitative approach with path analysis to test the hypothesis. The sample in this study was directors of 42 state-owned enterprises in Indonesia. The data was collected using a questionnaire with items assessed on a five-point Likert scale. This study finds that 1) the government's role, organizational commitment, and media exposure have direct influences on good corporate governance and corporate social responsibility disclosure; 2) the government's role and organizational commitment have significant influences on corporate social and environmental responsibility disclosure with the mediation of good corporate governance, indicating that government's role and the organizational commitment are factors affecting Indonesian state-owned enterprises; and 3) the media exposure through good corporate governance mediation does not have a significant effect on corporate social and environmental responsibility disclosure. This means that media exposure is only one of the tools for CSERD, while SOEs have no obligation to disclose CSER through website or printed media.