Sustainability Management Accounting and Organizational Performance: The Mediating Role of Environmental Management System

Nursyazwani Mohd Fuzi (), Sabrinah Adam, Mohamad Rohieszan Ramdan, Sharon Yong Yee Ong, Juliana Osman, Subramaniam Kolandan, Siti Zubaidah Mohd Ariffin, Nor Sa’adah Jamaluddin and Karmilah Abdullah
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Nursyazwani Mohd Fuzi: Faculty of Management, Universiti Teknologi Malaysia, Johor Bahru 81310, Johor, Malaysia
Sabrinah Adam: Faculty of Management, Universiti Teknologi Malaysia, Johor Bahru 81310, Johor, Malaysia
Mohamad Rohieszan Ramdan: Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Tanjong Malim 35900, Perak, Malaysia
Sharon Yong Yee Ong: Faculty of Humanities, Management and Science, Universiti Putra Malaysia Bintulu Sarawak Campus, Bintulu 97007, Sarawak, Malaysia
Juliana Osman: Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Tanjong Malim 35900, Perak, Malaysia
Subramaniam Kolandan: Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Tanjong Malim 35900, Perak, Malaysia
Siti Zubaidah Mohd Ariffin: Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Tanjong Malim 35900, Perak, Malaysia
Nor Sa’adah Jamaluddin: Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Tanjong Malim 35900, Perak, Malaysia
Karmilah Abdullah: Faculty of Humanities, Management and Science, Universiti Putra Malaysia Bintulu Sarawak Campus, Bintulu 97007, Sarawak, Malaysia

Sustainability, 2022, vol. 14, issue 21, 1-17

Abstract: The aim of this study was to investigate the relationship between sustainability management accounting, environmental management system, and organizational performance for the Malaysian manufacturing industry. The data were collected from 350 manufacturing companies in Malaysia using online questionnaires. Structural equation modeling was used to investigate the relationship between sustainability management accounting, environmental management system, and organizational performance. The findings showed that there was a significant positive relationship between sustainability management accounting and organizational performance (β = 0.530, p < 0.001), sustainability management accounting and environmental management system (β = 0.583, p < 0.001), and environmental management system and organizational performance (β = 0.168, p < 0.05). The findings also found an indirect effect of sustainability management accounting on organizational performance (β = 0.271, p < 0.05) through environmental management system implementation. Results show that environmental management systems can be considered as partial mediators. The environmental management system as a mediator for the Malaysian manufacturing industry increased the impact of sustainability management accounting on organizational performance. This study provides a fundamental approach for practitioners and manufacturing researchers to improve organizational performance through the implementation of sustainability management accounting and environmental management systems.

Keywords: sustainability; management accounting; organizational performance; Malaysia (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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