scholarly journals Determinants Factor Influence Environmental Management Accounting and Corporate Environmental Performance: Evidence in Indonesia

2021 ◽  
Vol 56 (3) ◽  
pp. 582-601
Author(s):  
Luk Luk Fuadah ◽  
Umi Kalsum ◽  
Anton Arisman
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Iso 14001 ◽  
Decision Quality ◽  
Future Research ◽  
Corporate Environmental Performance ◽  
Environmental Strategy ◽  
Activity Management ◽  
Environmental Management Accounting ◽  
Environmental Activity

This study examines (1) the effect of environmental strategy and Environmental Management Accounting (EMA) and environmental activity management and decision quality; (2) the effect of EMA and decision quality; (3) the effect of decision quality and corporate environmental performance, and EMA and corporate environmental performance on companies with ISO 14001 certifications in Indonesia. We used online surveys to reach managers from companies that received ISO 14001 certifications on Indonesia Stock Exchange. We analyzed data from 54 respondents and using Partial Least Square (PLS) regression. We find that environmental strategy has a positive impact on EMA. EMA has a positive and significant influence on a company’s environmental performance. Environmental activity management has a positive influence on decision quality. Decision quality also positively influences corporate environmental performance. However, we find no significant influence between EMA on decision quality. This study is limited by the low response rate from survey participants. We thus suggest that future research be conducted using qualitative methods. Another limitation is that the framework is not the best one. Thus, it is suggested that future research use another measurement for the variables and add other variables.

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.

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 .  

An insight into the associations between environmental activity management, environmental management systems and performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kevin Baird ◽  
Sophia Xia Su ◽  
Amy Tung
Keyword(s):  
Environmental Management ◽  
Financial Performance ◽  
Environmental Performance ◽  
Management Systems ◽  
Environmental Management Systems ◽  
Content Type ◽  
Activity Management ◽  
The Relationship ◽  
Insight Into ◽  
Environmental Activity

Purpose This study uses the survey method to examine the associations between the three levels of environmental activity management (EAM) (environmental activity analysis, environmental activity cost analysis and environmental activity based costing) with environmental management systems (EMSs), and assesses the effectiveness of these EAM practices and EMSs by examining their associations with both environmental and financial performance. While this study is unable to assert causality, the findings provide an important insight into the need to integrate EMSs and EMA practices, specifically EAM. In addition, the findings provide an initial insight into the relationship between the extent of use of these practices and organisational performance (environmental and financial). Design/methodology/approach Data was collected using a mail survey of 659 manufacturing organisations identified from the Onesource on-line database. A total of 140 completed questionnaires were returned (21.2%), 72 (10.9%) following the initial mail-out, and a further 68 (10.3%) from the follow-up mail-out. Findings In respect to the association between EAM and EMSs, this study provides empirical evidence to support the integration of EAM practices with the use of EMSs, suggesting the relationships between the two is bi-directional. In respect to the association between EMSs with environmental and financial performance, while the extent of use of EMSs is not associated with financial performance, there is strong evidence supporting the positive association between EMSs with environmental performance. Further, while there are minimal results regarding the direct association between the three EAM practices and environmental performance, a cyclical relationship between EAM and financial performance is identified. Originality/value This study contributes to the literature by providing an empirical insight into the relationship between the extent of adoption of EMSs and the use of EMA. The focus on the relationship between EMSs and EMA is pertinent owing to the sparse research on EMA practices and the “importance of using such [EAM] practices and integrating them within the organisation rather than using them on an ad hoc basis” (Phan et al., 2018, p. 657). This study also contributes to the literature by examining the effectiveness of both practices in respect to their association with environmental and financial 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.

Environmental activity management: its use and impact on environmental performance

2018 ◽  
Vol 31 (2) ◽  
pp. 651-673 ◽  
Author(s):  
Thanh Nguyet Phan ◽  
Kevin Baird ◽  
Sophia Su
Keyword(s):  
Environmental Performance ◽  
Mail Survey ◽  
Decision Quality ◽  
Activity Based Costing ◽  
Content Type ◽  
Activity Management ◽  
Activity Cost ◽  
The Relationship ◽  
Environmental Activity

Purpose The study provides an insight into the application and usefulness of activity management (AM) principles in an environmental context. Specifically, the purpose of this paper is to examine the extent of use of environmental activity management (EAM) utilising Gosselin’s (1997) three levels of AM (namely, environmental activity analysis (EAA), environmental activity cost analysis (EACA), and environmental activity-based costing (EABC)). The study also examines the association between EAM and environmental performance, and the role of decision quality as a mediator in this relationship. Design/methodology/approach Data were collected from 208 Australian organisations across different industries using a mail survey questionnaire. Findings The results indicate a relatively high extent of EAA use but a low extent of use of EACA and EABC. In addition, organisations using each level of EAM to a greater extent were found to experience higher levels of environmental performance. Furthermore, the relationship between EAA and EABC with environmental performance was found to be mediated by decision quality. Practical implications The findings suggest that organisations should endeavour to increase their use of EAM, and modify their existing costing systems to consider the drivers and costs of environmental activities. Originality/value This is the first study to empirically examine the extent of use of EAM and its association with environmental performance.

Sign in / Sign up

Export Citation Format

Share Document