Supply Chain Management Moderating Effect on the Nexus Amid Intensity of Energy Consumption and Accounting Information System

Waseem Yousaf (), Raheel Jamil (), Zardashia Nazir Chohan () and Muhammad Muneeb Akmal Mughal ()
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Waseem Yousaf: Minhaj University Lahore
Raheel Jamil: Associate Lawyer
Zardashia Nazir Chohan: MCB Bank Ltd.
Muhammad Muneeb Akmal Mughal: Crescent Model Higher Secondary School Lahore.

Pakistan Journal of Humanities and Social Sciences, 2020, vol. 8, issue 2, p: 35-45

Abstract: The goal of the existing study is to explore the impact of accounting information system (AIS) and intensity of energy on the effective energy consumption of the sugar industry in Pakistan. The goal also consist upon the moderating role of effectiveness of supply chain on the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The employees that are related with AIS and supply chain are the respondent and they provide the data by questionnaires and the data was evaluated by employing the effective tool of data analysis named as Smart-PLS. The results show that AIS and intensity of energy have positive link with the effective energy consumption. The findings also show that effectiveness of supply chain positively moderates among the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The policymakers and the upcoming researchers will be the users of this study who can get guidelines in developing regulation regarding effective energy consumption and also in exploration of this area in future.

Keywords: Intensity of Energy; Effective Energy Consumption; Accounting Information System; Supply Chain. (search for similar items in EconPapers)
JEL-codes: E16 H83 M41 P28 P48 Q49 (search for similar items in EconPapers)
Date: 2020
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