An Analysis of the Stakeholders’ Perception of Introducing Ecological Accounting in Sri Lanka

Abstract

There is a dearth of descriptive research on the ecological accounting (EA). So it is important to analysis the factors that can be a challenge to introducing ecological accounting in Sri Lanka. The aim of the present research is to gather information about ecological accounting related challenges and barrier in industry of manufacturing and constructing. Despite its widely acknowledging importance, the academic research in the area of ecological accounting is popular topic but unavailable of information. To fill this gap, data was collected through interview and questionnaire. 30 participant are randomly selected in industry of manufacturing and constructing. The study concludes that "perceived challenges and barriers in term of knowledge and information requirement are higher impact on introducing ecological accounting in Sri Lanka, and also other four aspect are moderately impact on introducing ecological accounting in Sri Lanka”.