Sarumpaet, Susi The manager's decision in acknowledging and disclosing environmental liability: A Behavioral Model. Journal of Economics, Business, and Accountancy. ISSN 2088-785X

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This paper analyzes why managers accrue and disclose environmental liability, which involves managers’ discretions. Using the framework of the Theory of Planned Behaviour (Ajzen, 1991), this research hypothesizes that a manager’s intention to accrue and disclose environmental liability is influenced by: (1) attitudes (2) subjective norms, and (3) perceived behavioural control of the manager towards accruing and disclosing such information. The data was collected through a survey, employing a questionnaire modified from Weidman (2002). Responses from 50 corporate managers in Lampung Province were analysed using structural equation model software package SmartPLS. This study finds that a manager’s attitude towards environmental liability is positively associated with his/her decision to accrue and disclose environmental liability. However, there is no evidence that subjective norms and behavioral control are associated with such a decision. An additional test using attitude as a moderating variable provides evidence that both subjective norms and perceived control behaviour are positively associated with the attitude towards environmental liability. Keywords: accrue, disclose, environmental liability, theory of planned behaviour

Item Type: Article
Subjects: A General Works > AC Collections. Series. Collected works
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Susi Sarumpaet
Date Deposited: 24 May 2017 05:57
Last Modified: 24 May 2017 05:57

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