Statements

3

2

1

0

−1

−2

−3

Total

i. Cost involvement (f)

(fx)

Percentage (%)

36

108

59%

20

40

32.8%

4

4

6.6%

1

0

1.6%

f = 61

f x = 151

x ¯ = 2.47

(100%)

ii. Lack of skill manpower (f)

(fx)

Percentage (%)

41

123

67.2%

14

28

23%

5

1

8.2%

1

−1

1.6%

f = 61

f x = 155 x ¯ = 2.54

(100%)

iii. Lack of conscious about (f)

Environmental Accounting (fx)

Percentage (%)

42

126

68.9%

12

24

19.7%

5

10

8.2%

2

0

3.3%

f = 61

f x = 155 x ¯ = 2.54

(100%)

iv. Lack of set rules about Environmental Accounting (f)

(fx)

Percentage (%)

41

123

67.2%

18

36

29.5%

2

2

3.3%

f = 61

f x = 161 = 2.63

(100%)

v. Inadequate Environmental Accounting standard (f)

(fx)

Percentage (%)

37

111

60.7%

16

32

26.2%

7

7

11.5%

1

0

1.6

f = 61

f x = 150 x ¯ = 2.45

(100%)

vi. Lack of co-ordination with different stakeholders (f)

(fx)

Percentage (%)

43

129

70.5%

12

24

19.7%

4

4

6.6%

2

0

3.3%

f = 61

f x = 157 x ¯ = 2.57

(100%)

vii. Inadequate economic policy or incentive system f)

(fx)

Percentage (%)

36

108

59%

16

32

26.2%

9

9

14.8%

f = 61

f x = 151 x ¯ = 2.47

(100%)

viii. Institutional constraints of Environmental Accounting (f)

(fx)

Percentage (%)

43

129

70.5%

12

24

19.7%

4

4

6.6%

2

0

3.3%

f = 61

f x = 149 x ¯ = 2.44

(100%)