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"MANAGEMENT ACCOUNTING"
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The role of environmental management accounting and environmental knowledge management practices influence on environmental performance: mediated-moderated model
Purpose
This study aims to observe the influence of environmental management accounting (EMA) and environmental knowledge management (KM) practices on environmental performance with mediating role of top management support (TMS). Moreover, green work climate perception (GWCP) is used as a moderator between TMS and environmental performance.
Design/methodology/approach
Partial least square-structural equation modeling is used to test research hypotheses. Data was collected to distribute questionnaires in light of the purposive sampling technique; a total of 329 questionnaires were used for final analysis. This study is correlational and cross-sectional. Multiple regression analysis was used to see the influence of EMA, environmental KM practices, TMS and GWCP on environmental performance.
Findings
The results reveal that EMA, environmental KM practices and TMS are positively related to environmental performance. Moreover, TMS significantly mediates between EMA, environmental KM practices and environmental performance. GWCP is positively associated with environmental performance. Finally, GWCP significantly strengthens the positive relationship between TMS and environmental performance.
Practical implications
This study highlighted a significant issue that of how top management uses EMA, environmental KM practices, TMS and GWCP in examining environmental performance. Moreover, this study covers the gap and supports top management to concentrate on exogenous variables to examine environmental performance.
Originality/value
This study adds value to literature to focus on factors that influence environmental performance. This initial research observes the influence of EMA and environmental KM practices on environmental performance with TMS as a mediator in light of the knowledge-based view. Besides, GWCP is used as a moderator between TMS and environmental performance. Finally, our research can provide benefits to researchers, students and managers.
Journal Article
Tackling the integration challenge between environmental strategy and environmental management accounting
PurposeThe research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges between these two factors still persist at the firm level. This paper seeks to adopt the contingency theory perspective to examine how EMA implementation varies across organizations with different intensity levels of environmental management strategy implementation (i.e. environmental management maturity, EMM).Design/methodology/approachThe paper uses a web-based survey, designed and administered to public listed companies and members of three industry chambers in Sri Lanka.FindingsThis study finds that EMA implementation is significantly different among organizations at varying EMM stages. Further, it is observed that organizations at higher stages of EMM use significantly greater domain-based EMA tools and EMA for functional purposes. Therefore, the results show that when organizations progress from reactive to proactive environmental strategies, the EMA evolves to encapsulate and diversify to deal with more-sophisticated environmental management activities.Originality/valueThis is the first study to provide cross-sectional evidence on the relationship between the application of EMA tools and functional uses and the intensity of the environmental strategy pursuance (or EMM). It also proposes a multi-item comprehensive measurement tool for EMA implementation.
Journal Article
The Environmental Management Accounting Practices for Sustainable Ecological Performance in South African Commercial Real Estate
Abstract The commercial real estate (CRE)’s slow progress in adopting green practices suggests the need to strengthen sustainable environmental accountability efforts. The green practices can be strengthened and complemented by incorporating environmental management accounting (EMA) practices into business strategic planning to achieve sustained ecological and business performance in South Africa’s CRE. A systematic literature review of 75 journal articles provides insights into EMA practices and green practices in the CRE sector. The findings suggest that implementing EMAPs, such as applying energy accounting, carbon management accounting, life-cycle costing, and the sustainability balanced scoreboard, is responsible for improving environmental sustainability performance. EMA’s role in promoting sustainable performance in the CRE sector involves potential cost savings, reduced energy usage, lower greenhouse gas emissions, and enhanced efficiency. Moreover, EMA addresses environmental issues in product pricing and formulating environmentally sensitive decisions that simultaneously address sustainable performance challenges. Therefore, the study’s findings pave the way for stakeholders in the CRE sector to work toward a coherent green practices framework. The study presents the South African context and can be generalized across other developing African countries in the Global South. Calls for future research highlight the challenges of implementing EMA in the CRE sector of developing countries.
Journal Article
History of management accounting in Japan : institutional & cultural significance of accounting
This volume sheds light on the interpenetration process between practice and theory of 'Japanese management accounting' by using historical methods. Japanese management accounting can be characterised by the fact that it not only emphasises the management of entities, such as JIT, and kaizen activities both in the company but also suppliers.
Book
Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption
This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the drivers of EMA adoption in Pakistan. Data were collected from the manufacturing sector in Pakistan through a questionnaire-based survey. The study concludes that coercive, normative and mimetic pressures have a significant and positive impact on the adoption of EMA.
Journal Article
The Mediating Effect of Environmental Management Accounting on Green Innovation - Firm Value Relationship
This study was conducted to determine the effect of green innovation on firm value with environmental management accounting as an intervening variable. Companies that are able to create green innovation will not only get the economic benefits but also the competitive advantage, therefore it will increase the value of the firm. The application of green innovation will be able to improve the application of environmental management accounting, thereby reducing the impact of environmental damage due to the company's business processes. With manufacturing and the main sector's companies listed on the BEI 2012-2015 as the population, using purposive sampling, this study has obtained 277 companies as a sample. The result shows that green innovation has an effect on environmental management accounting, while environmental management accounting has proven to affect firm value, and green innovation has an influence on firm value.
Journal Article