Environmental management accounting practices and organizational performance: the mediating effect of information system

2019 ◽  
Vol 23 (4) ◽  
pp. 411-425
Author(s):  
Nursyazwani Mohd Fuzi ◽  
Nurul Fadly Habidin ◽  
Sharul Effendy Janudin ◽  
Sharon Yong Yee Ong ◽  
Ku Maisurah Ku Bahador
Keyword(s):  
Environmental Management ◽  
Information System ◽  
Organizational Performance ◽  
Manufacturing Industry ◽  
Management Accounting ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Content Type ◽  
Environmental Management Accounting ◽  
The Relationship

Purpose The purpose of this paper is to examine the mediating effect of information system (IS) on the relationship between environmental management accounting practices (EMAP) and organizational performance (OPM) for Malaysian manufacturing industry. Design/methodology/approach This study is based on survey data collected from 395 manufacturing companies in Malaysia. Validity and reliability analyses were performed using IBM SPSS and structural equation modeling was used to test the research hypotheses. Findings The results indicated that EMAP positively and significantly to IS and OPM. This study also found that IS partially mediates the relationship between EMAP and OPM. This study also found that IS partially mediates the relationship between EMAP and OPM. Research limitations/implications This study has a number of limitations that need to be addressed in future research. First, the population and sample of survey respondents are only targeted in the Malaysian manufacturing industry. Second, this research only uses the survey technique and is conducted in the Malaysian manufacturing industry. Third, the limitation of this study would concern the difficulty to find EMAP and IS relationship literatures in the Malaysian manufacturing industry. However, the researchers consider that there is greater scope for investigation on the EMAP, IS and OPM relationships for Malaysian manufacturing industry. Originality/value This study contributes to the existing body of knowledge by examining the mediating effect of IS on the relationship between EMAP and OPM for Malaysian manufacturing industry. Thus, it is expected that the results of this study have given valuable insight of the relationship between EMAP, IS on OPM for Malaysian manufacturing industry.

Environmental management accounting practices, management system, and performance

2019 ◽  
Vol 37 (9/10) ◽  
pp. 1165-1182
Author(s):  
Nursyazwani Mohd Fuzi ◽  
Nurul Fadly Habidin ◽  
Sharul Effendy Janudin ◽  
Sharon Yong Yee Ong
Keyword(s):  
Environmental Management ◽  
Organizational Performance ◽  
Management System ◽  
Manufacturing Industry ◽  
Management Accounting ◽  
Equation Modeling ◽  
Manufacturing Companies ◽  
Content Type ◽  
Environmental Management Accounting ◽  
The Relationship

Purpose The purpose of this paper is to examine the relationship between environmental management accounting practices (EMAP), environmental management system (EMS) and organizational performance (OPM) for Malaysian manufacturing industry by using structural equation modeling (SEM) approach. Design/methodology/approach The population of the Malaysian manufacturing industry comprised 2,600 manufacturing companies. The unit of analysis is the organization that participated in the survey comprised of automotive/machinery, plastics/rubber/metal, food/tobacco, electrical/electronics and chemical/woods. Out of the 2,600 questionnaires sent to the respondents, 395 were received from manufacturing companies. The collected data are analyzed with the IBM SPSS Statistics and SEM technique. Findings Findings found that EMS implementation as a partial mediator to improve EMAP and OPM for Malaysian manufacturing industry. Further, the implementation of EMS was found to mediate the relationship between EMAP and OPM. Research limitations/implications The understanding of the importance of studying the relationship between EMAP, EMS and OPM has been emphasized in the present study. In fact, the findings of this study along with its limitations have paved the way for future research in EMAP, EMS and OPM areas. Practical implications This research provides important guidelines for manufacturers and related companies to implement EMAP and EMS in order to improve OPM. Hence, the Malaysian manufacturing industry may need to consider the measurement of EMAP, EMS and OPM as beneficial to their manufacturing companies. Originality/value The research contributes to the environmental management accounting by empirically linking the relationship between EMAP, EMS and OPM for Malaysian manufacturing industry.

Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ria Nelly Sari ◽  
Aura Pratadina ◽  
Rita Anugerah ◽  
Kamaliah Kamaliah ◽  
Zuraidah Mohd Sanusi
Keyword(s):  
Environmental Management ◽  
Organizational Performance ◽  
Management Accounting ◽  
Environmental Issues ◽  
Process Innovation ◽  
Mediating Effect ◽  
Manufacturing Companies ◽  
Content Type ◽  
Environmental Management Accounting

PurposeThis study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship between environmental management accounting and organizational performance.Design/methodology/approachThis research uses survey methods designed for management accountants of large manufacturing companies in Indonesia. Data from 123 respondents were analyzed using the WarpPLS.FindingsThe implementation of environmental management accounting exerted a positive effect on organizational performance. It is evident that the implementation of environmental management accounting encourages companies to innovate processes which will improve how well the organization performs.Research limitations/implicationsThese findings still contained several limitations such as data were only collected from one province in Indonesia, and so the findings might not be generalizable to other provinces in Indonesia. Also, the number of variables studied only involved three. The study only focused on certain dimensions of environmental management accounting without considering other dimensions in-depth.Practical implicationsThese findings extend the literature on environmental management accounting and demonstrate, from a practical perspective, environmental management accounting (EMA), which prioritizes the environment, will encourage companies to innovate their processes so that they are more environmentally friendly; EMA recognizes the important role of accountants in managing environmental issues.Originality/valueThis study documents the importance of environmental management accounting to assist companies in getting accurate information on environmental issues and environmental costs.

The relationship between soft and hard quality management practices, innovation and organizational performance in higher education

2020 ◽  
Vol 32 (6) ◽  
pp. 1349-1372 ◽  
Author(s):  
Mauro Sciarelli ◽  
Mohamed Hani Gheith ◽  
Mario Tani
Keyword(s):  
Higher Education ◽  
Quality Management ◽  
Organizational Performance ◽  
Structural Equation ◽  
Management Practices ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Content Type ◽  
Quality Practices ◽  
The Relationship

PurposeThis study aims to empirically investigate the effects of both soft and hard quality management (QM) on innovation and organizational performance. It also examines the mediating role of hard QM, administrative innovation and technical innovation on the relationship between soft QM and organizational performance in higher education (HE).Design/methodology/approachThe approach of this study is quantitative. The data used to test the hypotheses were obtained through online questionnaire sent to the academic staff of public universities in Naples (Italy). The hypothesized relationships are tested with data collected from 356 respondents by using the partial least squares structural equation modeling technique (PLS-SEM).FindingsThe results show that quality practices improve innovation and organizational performance, while innovation positively impacts organizational performance. The findings also indicate that soft QM affects organizational performance directly and indirectly through hard QM. Hard QM and innovation show a partial sequential mediating effect on soft QM-performance relationshipPractical implicationsIn order to implement quality management properly in HE, directors need to recognize the different roles that soft and hard QM can have on innovation and organizational performance. It is important that higher education institutions (HEIs) allocate resources to establish both types of QM practices to achieve the effectiveness of the whole QM system.Originality/valueDespite the existence of numerous studies on the relationship between QM, innovation and organizational performance in manufacturing and services, studies conducted in higher education are still few. This is one of the earliest studies that adopt the multidimensional approach of QM in HE which could help directors understand the interdependencies and different roles of soft and hard quality practices.

Critical success factors of environmental management accounting practices: findings from Malaysian manufacturing industry

2019 ◽  
Vol 23 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Nursyazwani Mohd Fuzi ◽  
Nurul Fadly Habidin ◽  
Sharul Effendy Janudin ◽  
Sharon Yong Yee Ong
Keyword(s):  
Environmental Management ◽  
Critical Success Factors ◽  
Manufacturing Industry ◽  
Success Factors ◽  
Management Accounting ◽  
Manufacturing Companies ◽  
Content Type ◽  
Critical Success ◽  
Environmental Management Accounting ◽  
Practical Implications

Purpose The purpose of this paper is to identify the critical success factors of environmental management accounting practices in Malaysian manufacturing industry. Design/methodology/approach A pilot study was carried out on a sample of 60 manufacturing companies from Malaysian manufacturing industry. A survey instrument including 25 measurement items was designed to identify the level of environmental management accounting practices implementation in the Malaysian manufacturing industry. Descriptive statistical analysis and reliability analysis were used to analyze the data with SPSS software. Findings Findings indicate that environmental safety is one of the critical success factors that play the key role in ensuring the safety awareness at workplace. Companies in the manufacturing industries need to obtain critical success factors of environmental management accounting practices implementation to enhance performance, particularly for Malaysian manufacturing industry. Research limitations/implications The limitation of this study has been the difficult to find the literature on environmental management accounting practices in the Malaysian manufacturing industry. Another limitation is this study only conducted to 60 manufacturing companies from Malaysian manufacturing industry. Practical implications For practical implications, the development of instruments in this study may be valuable tools to evaluate Environmental Management Accounting Practices (EMAP) in Malaysian manufacturing industry. This study also provides important guidelines for Malaysian manufacturing industry to implement EMAP. This research finding would provide new insights for the critical success factors of EMAP to improve performance in Malaysian manufacturing industry. Originality/value This study makes a new contribution to environmental management accounting practices in Malaysian manufacturing industry. This study also provides important information for decision makers involved in environmental management accounting practices implementation and also provides useful reference for future researchers in this research area.

Narratives of environmental munificence of 3PL firms on the relationship between dynamic capabilities, strategic management and organizational performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Korhan Arun ◽  
Saniye Yildirim Ozmutlu
Keyword(s):  
Strategic Management ◽  
Organizational Performance ◽  
Structural Equation ◽  
Dynamic Capabilities ◽  
Performance Outcomes ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Content Type ◽  
Environmental Munificence ◽  
The Relationship

PurposeThe purpose of this paper is to examine how the mediating effect of strategic management impacts the relationship between dynamic capabilities and firm performance concerning environmental munificence in 3rd party logistics (3PL) firms operating in Turkey.Design/methodology/approachVariance-based structural equation modeling algorithm and correlation analysis were applied to survey data obtained from (n = 482) a top manager from 3PL companies.FindingsResults revealed that dynamic capabilities were a strong predictor for organizational performance, environmental munificence also emerges as a key predictor for dynamic capabilities and strategic management, and strategic management fully mediates the link between dynamic capabilities and organizational performance, suggesting that they function as substitutes in affecting performance outcomes.Research limitations/implicationsThis paper provides empirical evidence of the relationship between the dynamic capability adaptation, strategic management, environment and performance of 3PL firms. As a limitation, the results are based on survey research with a limited sample size.Practical implicationsOrganizations should manage not only dynamism but also the scarcity of environmental resources found to be significant on both dynamic capabilities and strategic management. Additionally, in the logistics sector, managers should focus on the big picture while they empower and lead capable followers to transform this strategic view into operational-level changes.Originality/valueDepending on the relationships between constructs, studying environmental munificence is a different topic than the dynamic environment concept in the effectiveness of dynamic capabilities of 3PL firms. As well as dynamic capabilities at the level of individual and strategic management relationship on organization performance are confirmed.

Mediation effect of dynamic capability in the relationship between knowledge management and strategic leadership on organizational performance accountability

2018 ◽  
Vol 60 (2) ◽  
pp. 517-529 ◽  
Author(s):  
Kamariah Najmi ◽  
Abdul Rahman Kadir ◽  
Muh. Isa Ansari Kadir
Keyword(s):  
Knowledge Management ◽  
Organizational Performance ◽  
Dynamic Capabilities ◽  
Hospital Performance ◽  
Mediating Effect ◽  
Dynamic Capability ◽  
Equation Modeling ◽  
Strategic Leadership ◽  
Content Type ◽  
The Relationship

Purpose This study aims to examine and assess the effect of knowledge management and strategic leadership on performance of hospitals by using variables’ mediating effect of dynamic capability. Design/methodology/approach The population included in this study are all the elements of leadership, i.e. both structural and functional leaders at the four hospitals in Makassar [the central government (Dr Wahidin Sudiro Husodo), Regional General Hospital belonging to the Provincial Government of South Sulawesi (Hospital Labuang Baji and hospitals Hajj) and government hospitals (hospitals belonging Makassar City Government)]. The sample size resulting from the analysis tools included approximately 100 respondents. This research used both structural, i.e. structural equation modeling (SEM), and Sobel tests for assessing the mediation effects. Findings First, dynamic capabilities as a mediation variable in relationship between the knowledge management and performance of hospitals, indicates that higher knowledge management will result in improved hospital performance, if the mediated dynamic capability was also higher. Second, dynamic capabilities as the mediation in the relationship between strategic leadership and hospital performance indicates that a higher strategic leadership will lead to improved hospital performance, if the mediated dynamic capability was also higher. Originality/value The results of previous studies on knowledge management in public sector organizations were not sufficiently clear. Moreover, the study of knowledge management in the health services industry also received less attention from previous researchers. This research attempts to fill the gap further by examining the influence of knowledge management on organizational dynamic capability and organizational performance of hospitals. The presence of the mediating variable dynamic capability also differentiates this study from previous studies.

The mediating effect of management accounting system on the relationship between competition and managerial performance

2016 ◽  
Vol 24 (3) ◽  
pp. 272-295 ◽  
Author(s):  
Reza Ghasemi ◽  
Noor Azmi Mohamad ◽  
Meisam Karami ◽  
Norkhairul Hafiz Bajuri ◽  
Ezzatollah Asgharizade
Keyword(s):  
Management Accounting ◽  
Market Competition ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Accounting System ◽  
Managerial Performance ◽  
Content Type ◽  
Measurement Models ◽  
The Relationship ◽  
Management Accounting System

Purpose This study aims to examine the effect of interaction between market competition and management accounting system (MAS) characteristics on managerial performance. Scope of the study is concentrated on Iranian financial organizations and managers of these organizations were identified as respondents for the questionnaire survey. Design/methodology/approach This study used the SmartPLS to analyze the data, and the model of the study was estimated with structural equation modeling (SEM). It follows the recommended two-stage analytical procedures of SEM: assessing confirmatory measurement models (factor analysis) and confirmatory structural models (path analysis). Findings The study uncovered the existence of direct relationships between competition and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between competition and managerial performance is mediated by MAS. Research limitations/implications The findings provide valuable insights to guide managers in financial organizations to improve their performance through suitable MAS by considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly. Originality/value Prior researches confirm that there is no unique and universal MAS for all organizations, as this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS researches in the service organizations.

Institutional pressures influencing environmental management accounting adoption by Malaysian local governments

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Che Ku Hisam Che Ku Kassim ◽  
Noor Liza Adnan ◽  
Roziani Ali
Keyword(s):  
Environmental Management ◽  
State Government ◽  
Local Governments ◽  
Management Accounting ◽  
The State ◽  
Institutional Pressures ◽  
Content Type ◽  
The Public ◽  
Reporting Practices ◽  
Environmental Management Accounting

Purpose 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. Design/methodology/approach 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. Findings 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. Research limitations/implications 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. Originality/value 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.

Elucidating the effect of information technology capabilities on organizational performance in UAE: a three-wave moderated-mediation model

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Haseena Bader Alkatheeri ◽  
Fauzia Jabeen ◽  
Khalid Mehmood ◽  
Gabriele Santoro
Keyword(s):  
Information Technology ◽  
Organizational Performance ◽  
Mediating Effect ◽  
Hierarchical Regression ◽  
Management Support ◽  
Content Type ◽  
Moderated Mediation Model ◽  
Hospitality Firms ◽  
High Level ◽  
The Relationship

PurposeThis paper aims to investigate information technology capabilities (ITC)’s influence on organizational performance (OP) within the hospitality industry. Specifically, it analyzes the indirect effects of sustainability practices (SP) and service quality (SQ) on the relationship between ITC and OP. The moderating effect of top management support (TMS) is also examined.Design/methodology/approachUsing a three-wave time-lagged design, 507 UAE hotels' managers took part in the study. Hierarchical regression bootstrapping approach was used to examine the hypothesis.FindingsThis study suggests that ITC are positively related to OP. Furthermore, the study found that SP and SQ mediate the ITC-OP relationship. TMS moderates the positive relationship between ITC and OP and also moderates the relationship between SQ and OP. Additionally, TMS moderates the indirect effect of SQ on the association between ITC and OP, such that the mediating effect is stronger when TMS is at a high level.Research limitations/implicationsThe study shall assist the practitioners of the hospitality firms to focus their attention on ITC to improve SQ and hence achieve optimal performance.Originality/valueThe novelty of this research lies in the presentation of an integrated framework based on a resource-based view to solve the contemporary challenges facing hospitality firms operating in emerging markets in integrating ITC and SP for better organizational results.

The relationship between environmental cost on organisational performance and environmental management system: a structural equation modelling approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nursyazwani Mohd Fuzi ◽  
Nurul Fadly Habidin ◽  
Sabrinah Adam ◽  
Sharon Yong Yee Ong
Keyword(s):  
Environmental Management ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Manufacturing Industry ◽  
Environmental Management System ◽  
Environmental Cost ◽  
Organisational Performance ◽  
Content Type ◽  
Equation Modelling ◽  
The Relationship

Purpose This study aims to examine the relationship between environmental cost (EC) on organisational performance (OPM) through an environmental management system (EMS) as the mediating variable. Design/methodology/approach A total of 2,600 manufacturers were identified and consequently selected as the entire study population. Additionally, this study used the structural equation modelling technique to identify the mediator effects of EMS between EC and OPM. Findings The EC and EMS relationship on OPM produced direct and indirect consequences. Hence, it is concluded that manufacturing industry in Malaysia are focused on the OPM when implementing EC and EMS. Originality/value The model would incorporate EC and EMS implementation on OPM in the Malaysian manufacturing industry. This study could also be advantageous to the industry in improving EC, EMS and OPM.

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