scholarly journals THE RELATIONSHIP OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, ENVIRONMENTAL STRATEGY AND MANAGERIAL COMMITMENT WITH ENVIRONMENTAL PERFORMANCE AND ECONOMIC PERFORMANCE

2019 ◽  
Vol 9 (5) ◽  
pp. 458-464 ◽  
Author(s):  
Debbie Christine ◽  
Winwin Yadiati ◽  
Nunuy Nur Afiah ◽  
Tettet Fitrijanti
Keyword(s):  
Environmental Management ◽  
Economic Performance ◽  
Environmental Performance ◽  
Management Accounting ◽  
Environmental Strategy ◽  
Environmental Management Accounting ◽  
Relationship Of ◽  
The Relationship

scholarly journals The Efffect of Environmental Management Accounting, Environmental Strategy on Environmental Performance and Financial Performance Moderated By Managerial Commitment

2021 ◽  
Vol 2 (1) ◽  
pp. 112-119
Author(s):  
Eko Cahyo Mayndarto ◽  
Yvonne Agustine
Keyword(s):  
Environmental Management ◽  
Performance Management ◽  
Significant Influence ◽  
Economic Performance ◽  
Environmental Performance ◽  
Management Accounting ◽  
Environmental Strategy ◽  
Management Commitment ◽  
Environmental Management Accounting ◽  
The Impact

Environmental management (EMA) has been considered as a successful idea to reduce ecological burdens in the form of energy dependence and carbon footprint. In addition to the company's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation. The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. Results There is a significant influence of environmental management accounting to encourage environmental performance, there is a significant effect of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, commitment to moderate management The significant influence of Environmental Management Accounting to encourage Environmental Performance, Management Commitment Cannot Moderate the Effect of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the significant influence of Environmental Strategy to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Economic Performance .  

scholarly journals Environmental Management Accounting and Environmental Performance

2018 ◽  
Vol 1 (2) ◽  
pp. 33-36 ◽  
Author(s):  
Rapiah Mohamed
Keyword(s):  
Environmental Management ◽  
Developing Countries ◽  
Environmental Performance ◽  
Current Practice ◽  
Manufacturing Sector ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Environmental Management Accounting ◽  
The Relationship ◽  
A Company

This paper investigates the relationship between environmental management accounting (EMA) and environmental performance in the Malaysian small-medium (SMEs) sized manufacturing sector. The issue of environmental have affected many businesses regardless of the types and sizes of organisation. Ferreira et.al. (2010) argue that the use of EMA technique is not driven by the size of a company, but by the type of industry it relates to. EMA practices involve the tracking, tracing and treatment of costs, earnings and savings incurred in relation to the company’s environmental-related activities Burrit et. al. (2002),. Environmental accounting is still new in Malaysia and the managers and accountants are lack of knowledge in this matter (Jusoh et al., 2018), therefore it is need more empirical evidence on EMA practices especially in developing countries, such as Malaysia. Thus, this study is important to explain the current practice of EMA in SMEs and its influence on environmental performance.   The results reveal that the physical EMA has the highest mean compared to monetary EMA. The results show that the level of EMA practices are not at an encouraging level. The regression results indicate that both types of EMA practices (monetary and physical) have a positive significant effect on environmental performance.

scholarly journals MANIFESTASI KINERJA LINGKUNGAN DALAM PERSPEKTIF ILMU AKUNTANSI DI PERUSAHAAN KOTA CILEGON

2020 ◽  
Vol 5 (2) ◽  
pp. 181-194
Author(s):  
Pebrianti Pebrianti ◽  
Tubagus Ismail ◽  
Munawar Muchlish ◽  
Mochamad Fahru Komarudin
Keyword(s):  
Environmental Management ◽  
Data Collection ◽  
Environmental Performance ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Environmental Strategy ◽  
Survey Techniques ◽  
Environmental Management Accounting ◽  
Different Characteristics ◽  
The City

Environmental problems with pollution are generally caused by waste resulting from poorly managed waste disposal systems from the production process. Around 64 of the 470 watersheds are in critical condition. The causes are varied, including industrial waste containing various chemicals. This is because the use of corporate environmental accounting is less proactive to the management of the application of corporate environmental management accounting that is not good. The results of the proper assessment of the company's environmental performance in Banten 2017-2018 there were 9 companies that received a red rating greater than the 2016-2017 assessment year which only 5 companies. This type of research is a comparative causal study. Based on the type of data, this research is a quantitative study, because the data used is in the form of numbers. The method used in data collection in this study is to use survey techniques, namely data collection by questionnaire in 36 companies in the city of Cilegon who follow environmental proper. In this study the data was processed using PLS static tools to have different characteristics from previous studies. Based on the results of the study it can be concluded that Environmental Management Accounting, Environmental Strategy, Physical environmental accounting, Monetary environmental accounting have a positive and significant effect directly on Environmental Performance. And the Environmental Strategy has a positive and significant effect on Environmental Management Accounting directly.

Achieving triple bottom line performance: highlighting the role of social capabilities and environmental management accounting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Grace T. Solovida ◽  
Hengky Latan
Keyword(s):  
Environmental Management ◽  
Economic Performance ◽  
Environmental Performance ◽  
Social Performance ◽  
Bottom Line ◽  
Content Type ◽  
The Social ◽  
Environmental Management Accounting ◽  
The Relationship

PurposeThe relationship between the elements of the triple bottom line (TBL) is a controversial area that is constantly debated in the sustainability literature. This study addresses this debate by testing the relationships between these elements, while considering environmental management accounting (EMA) as a mediating influence.Design/methodology/approachThis paper examines survey responses from upper-level managers from ISO 14001-certified manufacturing companies listed on the Indonesian Stock Exchange (IDX). The hypotheses were tested using a partial least squares approach, and bias-corrected and accelerated bootstrap confidence intervals were used to test the significance of the relationships between variables.FindingsThe authors found a direct relationship between the TBL elements and the role of EMA and social performance in mediating the relationship between economic performance and environmental performance.Research limitations/implicationsThis research also provides new insights into the progress of the social resource-based view (SRBV) theory, where the social element missing from the TBL approach can be found.Practical implicationsThe findings of this article imply that it is worthwhile to invest in corporate sustainability because it is thereby possible to simultaneously achieve economic, environmental and social performance, since such elements are truly integrated. In addition, possession of EMA management tools is necessary to enhance the relationships between economic performance and environmental performance. Furthermore, social performance seems to constitute an important bond between both of these, indicating that the social element of the TBL is necessary to achieve truly competitive performance.Originality/valueThis study contributes to the corporate environmental management literature by providing empirical evidence regarding the TBL elements.

Linking environmental strategy to environmental performance

2017 ◽  
Vol 8 (5) ◽  
pp. 595-619 ◽  
Author(s):  
Grace T. Solovida ◽  
Hengky Latan
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Goodness Of Fit ◽  
Management Accounting ◽  
Small Sample ◽  
Iso 14001 ◽  
Environmental Strategy ◽  
Content Type ◽  
Environmental Strategies ◽  
Environmental Management Accounting

Purpose This paper aims to test a conceptual framework that describes the relationship between environmental strategy, environmental management accounting and environmental performance. In this paper, the authors argue that environmental strategy can directly influence environmental performance through environmental management accounting. Design/methodology/approach This paper examines the survey responses of general managers, operations managers, financial managers and environmental managers in an ISO 14001 certified company listed on the Indonesia Stock Exchange. The hypotheses were tested using a consistent partial least squares approach and bias-corrected and accelerated bootstrap confidence intervals to test the significance between variables. Findings In general, the proposed framework obtains adequate goodness-of-fit statistics. Furthermore, the results support the argument that there is a positive and significant effect of environmental strategies on the environmental performance of companies and that the role of environmental management accounting can mediate their relationship. Research limitations/implications The limitations of this study relate to the small sample size, as environmental results are still regarded as confidential by many companies. A causal relationship cannot be confirmed for the results. The instrument used is fully adopted from previous research, without unidimensional re-testing. This study contributes to the natural resource-based view literature by responding to recent calls to test the combined effect of resources on environmental performance. Practical implications This result could serve as a specific reference for policymaking at firms to continuously improve their environmental performance. This study also has important implications for management practices by illustrating the potential of environmental strategies and environmental management accounting to improve environmental performance. Social implications This result indicates that the improving green accounting in Indonesia would appear to require more mandated pressure from, particularly, governmental powers. Originality/value This study contributes to the corporate environmental accounting literature by providing empirical evidence linking environmental strategy with environmental performance through the implementation of environmental management accounting.

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.

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