The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in driving Competitive Advantage and Firm Performance

Obsatar Sinaga, Djoko Roespinoedji, Mohd Mohd Saudi and Erlane K. Ghani
Additional contact information
Obsatar Sinaga: Padjadjaran University, Indonesia
Djoko Roespinoedji: Widyatama University, Indonesia,
Erlane K. Ghani: Universiti Teknologi MARA, Malaysia.

International Journal of Energy Economics and Policy, 2019, vol. 9, issue 3, 395-402

Abstract: The current study analyzes the role of management accounting systems (MAS) in dealing the critical environmental problems and organizational image for fulfilling environmental and organizational objective by using the advanced and suitable empirical investigation of PLS-SEM. In particular, the current study investigates the role of MAS systems in driving energy efficiency and organizational reputation in Malaysian manufacturing firms. In addition, the contribution of the present study is extended to identify the contribution of organizational energy-efficient processing and reputation in enhancing the firm s competitiveness and performance. The results of partial least square confirm that energy efficiency and organizational reputation have positive and significantly influenced by the management accounting system. Also, energy efficiency and organization reputation have positively and significantly influenced the competitive advantage of the manufacturing firms. Finally, we found the evidence that competitive advantage has significantly and positively impact on firm performance in Malaysian manufacturing firms.

Keywords: Management accounting system; energy efficiency; firm performance; Malaysia. (search for similar items in EconPapers)
JEL-codes: M14 M41 M42 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.econjournals.com/index.php/ijeep/article/download/7749/4357 (application/pdf)
https://www.econjournals.com/index.php/ijeep/article/view/7749/4357 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eco:journ2:2019-03-45

Access Statistics for this article

International Journal of Energy Economics and Policy is currently edited by Ilhan Ozturk

More articles in International Journal of Energy Economics and Policy from Econjournals
Bibliographic data for series maintained by Ilhan Ozturk ().