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Promoting sustainable development through strategies, environmental management accounting and environmental performance

Extant research on environmental management accounting (EMA) has mainly emphasised its impact on environmental disclosures and cost measurements, while the role of EMA in environmental performance has largely been neglected. Hence, the study addressed the literature gap by applying the natural resou...

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Main Authors: Appannan, Jeya Santhini, Mohd Said, Ridzwana, Ong, Tze San, Senik, Rosmila
Format: Article
Published: Wiley 2022
Online Access:http://psasir.upm.edu.my/id/eprint/102925/
https://onlinelibrary.wiley.com/doi/10.1002/bse.3227
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spelling my.upm.eprints.1029252024-06-30T23:28:23Z http://psasir.upm.edu.my/id/eprint/102925/ Promoting sustainable development through strategies, environmental management accounting and environmental performance Appannan, Jeya Santhini Mohd Said, Ridzwana Ong, Tze San Senik, Rosmila Extant research on environmental management accounting (EMA) has mainly emphasised its impact on environmental disclosures and cost measurements, while the role of EMA in environmental performance has largely been neglected. Hence, the study addressed the literature gap by applying the natural resource‐based view (NRBV) and the dynamic capabilities (DC) theory to investigate EMA as a fundamental managerial innovation mechanism that explains the relationship between environmental strategies and environmental performance. Questionnaires were used to gather data from 145 managers of ISO14001‐certified Malaysian companies. The results of the Partial Least Squares Structural Equation Modelling (PLS‐SEM) analysis demonstrated that EMA mediates the effects of pollution prevention and clean technology strategies on environmental performance but not the effect of the process stewardship strategy. The findings encourage companies to adopt specific environmental strategies to attain better environmental performance through EMA. Moreover, the results highlighted the company limitations in improving environmental performance. The study is one of the first few attempts to integrate EMA with environmental strategies through the application of the NRBV and the DC theory. Additionally, the study provides empirical evidence that efficient EMA management can be transformed into reasonable operational performance and produce positive outcomes. Wiley 2022 Article PeerReviewed Appannan, Jeya Santhini and Mohd Said, Ridzwana and Ong, Tze San and Senik, Rosmila (2022) Promoting sustainable development through strategies, environmental management accounting and environmental performance. Business Strategy and the Environment, 32 (4). pp. 1914-1930. ISSN 0964-4733; ESSN: 1099-0836 https://onlinelibrary.wiley.com/doi/10.1002/bse.3227 10.1002/bse.3227
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
description Extant research on environmental management accounting (EMA) has mainly emphasised its impact on environmental disclosures and cost measurements, while the role of EMA in environmental performance has largely been neglected. Hence, the study addressed the literature gap by applying the natural resource‐based view (NRBV) and the dynamic capabilities (DC) theory to investigate EMA as a fundamental managerial innovation mechanism that explains the relationship between environmental strategies and environmental performance. Questionnaires were used to gather data from 145 managers of ISO14001‐certified Malaysian companies. The results of the Partial Least Squares Structural Equation Modelling (PLS‐SEM) analysis demonstrated that EMA mediates the effects of pollution prevention and clean technology strategies on environmental performance but not the effect of the process stewardship strategy. The findings encourage companies to adopt specific environmental strategies to attain better environmental performance through EMA. Moreover, the results highlighted the company limitations in improving environmental performance. The study is one of the first few attempts to integrate EMA with environmental strategies through the application of the NRBV and the DC theory. Additionally, the study provides empirical evidence that efficient EMA management can be transformed into reasonable operational performance and produce positive outcomes.
format Article
author Appannan, Jeya Santhini
Mohd Said, Ridzwana
Ong, Tze San
Senik, Rosmila
spellingShingle Appannan, Jeya Santhini
Mohd Said, Ridzwana
Ong, Tze San
Senik, Rosmila
Promoting sustainable development through strategies, environmental management accounting and environmental performance
author_facet Appannan, Jeya Santhini
Mohd Said, Ridzwana
Ong, Tze San
Senik, Rosmila
author_sort Appannan, Jeya Santhini
title Promoting sustainable development through strategies, environmental management accounting and environmental performance
title_short Promoting sustainable development through strategies, environmental management accounting and environmental performance
title_full Promoting sustainable development through strategies, environmental management accounting and environmental performance
title_fullStr Promoting sustainable development through strategies, environmental management accounting and environmental performance
title_full_unstemmed Promoting sustainable development through strategies, environmental management accounting and environmental performance
title_sort promoting sustainable development through strategies, environmental management accounting and environmental performance
publisher Wiley
publishDate 2022
url http://psasir.upm.edu.my/id/eprint/102925/
https://onlinelibrary.wiley.com/doi/10.1002/bse.3227
_version_ 1804067026719735808
score 13.211869

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