scholarly journals ANTECEDENTS OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND ENVIRONMENTAL PERFORMANCE: EVIDENCE FROM INDONESIAN SMALL AND MEDIUM ENTERPRISES

2019 ◽  
Vol 9 (6) ◽  
pp. 401-407 ◽  
Author(s):  
Azhar Susanto ◽  
Meiryani Meiryani
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Environmental Management Accounting ◽  
Medium Enterprises

scholarly journals Application of environmental management accounting by small and medium enterprises in South Africa

2021 ◽  
Vol 12 (1) ◽  
pp. 103-111
Author(s):  
Thomas Nyahuna ◽  
Mishelle Doorasamy
Keyword(s):  
Environmental Management ◽  
Chief Executive Officers ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Chief Executive ◽  
Gauteng Province ◽  
Environmental Management Accounting ◽  
Executive Officers ◽  
Medium Enterprises ◽  
Depth Interviews

By focusing on environmental management accounting in SMEs, the study helps SME managers to effectively understand and find better ways of improving environmental management. The paper investigates environmental management accounting applications in manufacturing small and medium enterprises in Gauteng province. Small and medium enterprises were chosen based on their exclusion from the mainstream research on environmental management accounting (EMA). To achieve the main aim of the study, 24 in-depth interviews were undertaken among SMEs’ managers, accountants, chief executive officers, and owners. The study found that physical EMA is more common in SMEs than monetary EMA. 77% of SMEs’ respondents confirm using physical environmental information in their operations. Therefore, SMEs prefer EMA practices with little cost or no cost attached and practices that can effectively generate returns in the short term. In addition, the avoidance of monetary EMA is anchored on the premise of avoiding costly projects with no immediate material financial returns. Therefore, EMA is critical for SMEs to achieve sustainability.

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 Analysis of Management Accounting Systems Affecting Energy Efficiency, Environmental Uncertainty and Environmental Performance of Small and Medium Enterprises

2021 ◽  
Vol 4 (1) ◽  
pp. 77-89
Author(s):  
Eko Riyan Setiawan ◽  
◽  
Khairina Nur Izzaty ◽  
Keyword(s):  
Energy Efficiency ◽  
Environmental Performance ◽  
Environmental Planning ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Positive Energy ◽  
Accounting System ◽  
Medium Enterprises ◽  
Management Accounting System

The purpose of this study was to analyze the management accounting system in influencing energy, environmental uncertainty and environmental performance in SMEs in Grobogan Regency. The population of this study is SMEs in the grobogan registered at the Grobogan Regency Cooperative and SME Office with a sample of 60 SME owners. The analytical tool used is Smart PLS 3.0. The results of this study are a positive management accounting system on energy efficiency, a positive negative management accounting system on environmental planning, a positive management accounting system supporting environmental improvement. The results of the fourth hypothesis confirm positive energy efficiency on Environmental performance. Subsequent results indicate environmental policy.

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