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This study aims to examine the influence of ethical ideology (EID) toward the commission of information or measures manipulation (IMM), as it is a less salient ethical issue that has failed to attract the attention of researchers.

Using stratified random sampling strategy, this study used survey questionnaire with 217 usable responses. It adopted a relatively new Ruler-Option (RO) scale. Both SPSS 21 and partial least squares structural equation modeling (PLS-SEM) were used to analyze its data.

Findings revealed surprising results where idealism and IMM was significantly positively related, while relativism and IMM was significantly negatively related, contradicting the generalized theory that relativists demonstrate higher propensity to behave unethically as compared to idealists.

This study only examined a direct relationship between EID and IMM when such relationship might be influenced by other mediating or moderating effects. It also exclusively focused on a single industry, hence limiting a meaningful comparison among multiple industries.

The finding provides a proof that IMM does prevail in a highly regulated banking industry that efforts must be made to curb these practices. Notably, having relativists as decision-makers may give an advantage due to their ability to comprehensively appraise every ethical issue based on the situational context.

Due to its contradictory findings, this study contributed essential insights to the existing body of knowledge by stimulating discussion on EID and unethical behavior. Additionally, it provides evidence for the suitability of RO scale and the PLS-SEM in statistical analysis.

Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs.

Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption.

The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA.

The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA.

Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.