The Effect of Top Management Commitment and Environmental Strategy on Environmental Management Accounting Health Institutions in Indonesia

2020 ◽  
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Top Management ◽  
Environmental Strategy ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Environmental Management Accounting ◽  
Health Institutions

scholarly journals Mediating Role of Environmental Management Accounting and Control System between Top Management Commitment and Environmental Performance: A Legitimacy Theory

2020 ◽  
Vol 7 (1) ◽  
pp. 132-160
Author(s):  
Muhammad Amir ◽  
Syed Abdur Rehman ◽  
Muhammad Irfan Khan
Keyword(s):  
Environmental Management ◽  
Control System ◽  
Environmental Performance ◽  
Management Accounting ◽  
Management Control ◽  
Top Management ◽  
Mediating Role ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Environmental Management Accounting

The purpose of current study is to assess the impact of top management commitment on firms’ performance, based on legitimacy theory with mediating role of environmental management accounting and environmental management control system. Survey-based data has been collected through questionnaires from ISO 14001 based manufacturing firms of Pakistan. Path analysis has been conducted by applying structural equation modelling on total 304 respondents' data to answer the study hypotheses by using SPSS and AMOS. Results of the study indicate that there is a positive and direct impact of top management commitment on the firms' environmental performance. Moreover, environmental management accounting and control system significantly mediate the relationship between top management commitment and environmental performance. The theoretical model of this study is first time developed and tested by the researcher in Pakistan. Practically, the findings of this research give a deep insight and understanding of how the managers in Pakistan can improve the environmental performance of their firms, through commitment and environmental management accounting as well as environmental management control system tools.

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 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.

scholarly journals THE INFLUENCE OF TOP MANAGEMENT COMMITMENT ON FIRM PRODUCTIVITY THROUGH TOTAL QUALITY MANAGEMENT AND MANAGEMENT ACCOUNTING INFORMATION SYSTEM

2012 ◽  
Vol 3 (2) ◽  
Author(s):  
Roebiandini Soemantri
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Significant Influence ◽  
Management Accounting ◽  
Accounting Information ◽  
Top Management ◽  
Total Quality ◽  
Accounting Information Systems ◽  
Management Commitment ◽  
Top Management Commitment

This study examines the influence of top management commitment on firm productivity through implementation of total quality management and management accounting information systems. The research employed explanatory survey method. Data for this studywere drawn from a survey 73 Indonesia Manufacturing Firms having sertification of ISO 9000 series from 2004 up to 2006. The respondents of this research are production manager of each firm. Data were collected by indirect communication based on a questionnaireand study of documentation. Descriptive statistics were used to data analysis based on weighted mean score and path analysis. This studyused primary data and secondary data. The results are as follows : (1) there is a positive and significant influence of top management commitment toward implementation of total quality management; (2)there is a positive and significant influence of top managementcommitment on management accounting information systems; (3) there is a positive and significant influence of implementation of total quality management and management accounting information systems to firm productivity; (4) there is a positive and significant influence of top management commitment to firm productivity through implementation of total quality management; (5) there is a positive and significant influence of top management commitment to productivity through management accounting information systems; (6) there is a positive and significant influence of top management commitment on firm productivity through implementation of total quality management and management accounting information systems.

Environmental Management Evolution Framework

2016 ◽  
Vol 30 (1) ◽  
pp. 27-50 ◽  
Author(s):  
Marta Ormazabal ◽  
Eliot Rich ◽  
Jose M. Sarriegi ◽  
Elisabeth Viles
Keyword(s):  
Environmental Management ◽  
Top Management ◽  
Qualitative Model ◽  
Multimethod Research ◽  
Maturity Stages ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Definition Of

Environmental management has become a fundamental concern for organizations, customers, and citizens, yet there are few environmental management metrics that guide toward environmental excellence. This research presents a detailed qualitative model of the evolution of environmental management of a firm through the definition of maturity stages and causal influences. The model provides a technique for assessing maturity stages as well as steps that can assist or negate their ecological advancement. The causal-based classification helps companies to understand the need for nontechnical elements in the process, such as top management commitment. This article also contributes to the literature on integrative multimethod research, as it brings together several approaches to environmental management.

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