The Relationship of Environmental Management Accounting, Environmental Strategy and Managerial Commitment with Environmental Performance and Economic Performance

Debbie Christine, Winwin Yadiati, Nunuy Nur Afiah and Tettet Fitrijanti
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Debbie Christine: Department of Accounting, Faculty of Economics, Widyatama University, Bandung, Indonesia
Winwin Yadiati: Department of Accounting, Faculty of Economics and Business, Padjadjaran University, Bandung, Indonesia
Nunuy Nur Afiah: Department of Accounting, Faculty of Economics and Business, Padjadjaran University, Bandung, Indonesia
Tettet Fitrijanti: Department of Accounting, Faculty of Economics and Business, Padjadjaran University, Bandung, Indonesia

International Journal of Energy Economics and Policy, 2019, vol. 9, issue 5, 458-464

Abstract: Nowadays, carbon and other ozone harming emanations are one of the fundamental drivers of this overshoot. In the light of this discussion, the current examination aims to investigate the relationship between accounting, management sand environment in realizing firm performance. In doing so, the current examination opted to inspect the critical relationship of environmental management accounting (EMA), environmental strategies (ENS) and managerial commitment (MAC) in driving firm performance. Given the concerns within the literature that environmental processing within organization enhance financial costs, the authors of the study are motivated to analyze the impact of the variables on both environmental and economic performance (ECP) of small medium enterprises in Indonesia. We apply novel partial least square structural equation modelling by collected the data from 317 respondents of different small and medium size enterprises of Indonesia. The results of SEM confirm that ECP and environmental performance (ENP) have significantly and positively impacted by ENS. The outcomes of partial least square structural equation modelling also indicate that economic and ENP has also positively and significantly impacted by the EMA. Finally, the results of partial least squares structural equation modeling also specified that ECP and ENP have significantly and positively affected by MAC.

Keywords: Environmental Strategy; Managerial Commitment; Environmental Management Accounting. (search for similar items in EconPapers)
JEL-codes: Q50 Q55 (search for similar items in EconPapers)
Date: 2019
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