Rank | Statements | Percent |
1 | Lack of co-ordination stakeholder related with environmental issues affect proper implementation | 70.5% |
1 | Institutional constraints adversely affect environmental accounting adoption. | 70.5% |
2 | Lack of consciousness in the manufacturing enterprises accounts for non-adoption of environmental accounting | 68.9% |
3 | Lack of skill manpower is obstacle for environmental accounting. | 67.2% |
3 | Lack of set rules about environmental accounting adversely affects proper implementation. | 67.2% |
3 | Inactive enterprise participation and slack governmental management accounts for low adoption of environmental accounting. | 67.2% |
4 | Insufficient information about environmental issues affects recording and presentation | 65.6% |
5 | There are no specific principles of environmental accounting in Bangladesh. | 63.9% |
6 | Absence of environmental accounting standard poses problem for standard compensation and presentation | 60.7% |
6 | Difficult to measure the environmental issues numerically which adversely affect proper environmental accounting practice. | 60.7% |
7 | Cost involvement is an important issue to the enterprise in adopting environmental accounting. | 59% |
7 | Inadequate economic policy or incentive system adversely affects motivation | 59% |
8 | Improper enforcement of planning and environmental legislation give rise to low adoption of environmental accounting | 52.5% |