Institutional Pressure and Business Sustainable Performance: Does Environmental Management Accounting Matter?
This study investigates the relationship between institutional pressures (IP) and sustainable business performance (SP) within Oman?s industrial sector, emphasizing on the mediating role of environmental management accounting (EMA). Drawing from the institutional theory, a sample of 307 respondents...
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2025
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my.uniten.dspace-371702025-03-03T15:48:13Z Institutional Pressure and Business Sustainable Performance: Does Environmental Management Accounting Matter? Kadir M.R.A. AlBalushi A.R.S.I. Javed S. 36245097200 59139692600 57221081247 This study investigates the relationship between institutional pressures (IP) and sustainable business performance (SP) within Oman?s industrial sector, emphasizing on the mediating role of environmental management accounting (EMA). Drawing from the institutional theory, a sample of 307 respondents from Oman-based manufacturing firms listed on the Muscat Stock Exchange was considered. Data were gathered via an online questionnaire directed at accounting and finance professionals, with an impressive response rate of 96%. Using structural equation modelling through SPSS and AMOS, the analysis revealed that coercive pressure has a positive yet insignificant influence on SP, while normative pressure significantly correlates with SP. Additionally, while most dimensions of IP positively influence EMA, normative pressure was found to have no significant relationship with EMA. The results further confirm the significant positive impact of EMA on SP. This study underscores the pivotal role of EMA in fostering a sustainable business environment in Oman, accentuating the need for environment-friendly policies driven by IP. ? 2024 Indian Institute of Management Kozhikode. Article in press 2025-03-03T07:48:13Z 2025-03-03T07:48:13Z 2024 Article 10.1177/22779752241244878 2-s2.0-85193967507 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85193967507&doi=10.1177%2f22779752241244878&partnerID=40&md5=c84d0ed83e082c1997a032a5c6d8e8ae https://irepository.uniten.edu.my/handle/123456789/37170 Sage Publications India Pvt. Ltd Scopus |
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UNITEN Library |
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This study investigates the relationship between institutional pressures (IP) and sustainable business performance (SP) within Oman?s industrial sector, emphasizing on the mediating role of environmental management accounting (EMA). Drawing from the institutional theory, a sample of 307 respondents from Oman-based manufacturing firms listed on the Muscat Stock Exchange was considered. Data were gathered via an online questionnaire directed at accounting and finance professionals, with an impressive response rate of 96%. Using structural equation modelling through SPSS and AMOS, the analysis revealed that coercive pressure has a positive yet insignificant influence on SP, while normative pressure significantly correlates with SP. Additionally, while most dimensions of IP positively influence EMA, normative pressure was found to have no significant relationship with EMA. The results further confirm the significant positive impact of EMA on SP. This study underscores the pivotal role of EMA in fostering a sustainable business environment in Oman, accentuating the need for environment-friendly policies driven by IP. ? 2024 Indian Institute of Management Kozhikode. |
| author2 |
36245097200 |
| author_facet |
36245097200 Kadir M.R.A. AlBalushi A.R.S.I. Javed S. |
| format |
Article |
| author |
Kadir M.R.A. AlBalushi A.R.S.I. Javed S. |
| spellingShingle |
Kadir M.R.A. AlBalushi A.R.S.I. Javed S. Institutional Pressure and Business Sustainable Performance: Does Environmental Management Accounting Matter? |
| author_sort |
Kadir M.R.A. |
| title |
Institutional Pressure and Business Sustainable Performance: Does Environmental Management Accounting Matter? |
| title_short |
Institutional Pressure and Business Sustainable Performance: Does Environmental Management Accounting Matter? |
| title_full |
Institutional Pressure and Business Sustainable Performance: Does Environmental Management Accounting Matter? |
| title_fullStr |
Institutional Pressure and Business Sustainable Performance: Does Environmental Management Accounting Matter? |
| title_full_unstemmed |
Institutional Pressure and Business Sustainable Performance: Does Environmental Management Accounting Matter? |
| title_sort |
institutional pressure and business sustainable performance: does environmental management accounting matter? |
| publisher |
Sage Publications India Pvt. Ltd |
| publishDate |
2025 |
| _version_ |
1826077622651584512 |
| score |
13.250246 |