Statements for comments | 3 | 2 | 1 | 0 | −1 | −2 | −3 |
Cost involvement is an important issue to the enterprise in adopting environmental accounting. |
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Lack of skill manpower is an obstacle for environmental accounting. |
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Lack of consciousness in the manufacturing enterprises accounts for non-adoption of environmental accounting. |
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Lack of set rules about environmental accounting adversely affects proper implementation. |
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Absence of environmental accounting standard poses problem for standard compensation and presentation. |
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Lack of co-ordination with different stakeholders related with environmental issues affect proper implementation. |
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Inadequate economic policy or incentive system adversely affects motivation. |
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Institutional constraints adversely affect environmental accounting adoption. |
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Improper enforcement of planning and environmental legislation gives rise to low adoption of environmental accounting. |
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Insufficient information about environmental issues affects recording & presentation. |
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Inactive enterprise participation and slack governmental management accounts for low adoption of environmental accounting. |
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There are no specific principles of environmental accounting in Bangladesh. |
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Difficult to measure the environmental issues numerically which adversely affect proper environmental accounting practices. |
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