Importance of Environmentally Managerial Accounting to Environmental and Economic Performance

Quang Linh Huynh and Tran Thi Ngoc Lan
Additional contact information
Quang Linh Huynh: Ho Chi Minh City University of Food Industry, Vietnam.
Tran Thi Ngoc Lan: Ho Chi Minh City University of Food Industry, Vietnam.

International Journal of Energy Economics and Policy, 2021, vol. 11, issue 5, 381-388

Abstract: The role of environmentally managerial accounting between environmental performance and economic performance has been investigated in the current project. On the one hand, this project tried to re-examine the causal links among environmentally managerial accounting, environmental performance and economic performance that have been discussed in previous research; on the other hand, it also explored the moderation of environmentally managerial accounting between environmental performance and economic performance that has been overlooked. The data was collected from 298 publicly listed enterprises in Vietnam s three main stock exchanges. To test the causal linkages, multiple regression analyses were employed; whereas to test the moderating effect, hierarchical regression analyses with the interaction were undertaken. The results indicate positive influences of environmentally managerial accounting on economic performance and environmental performance that in turn puts a positive impact on economic performance. The adoption of environmentally managerial accounting in business is revealed as a moderator between economic performance and environmental performance. The causal link from environmental performance to economic performance becomes tougher when enterprises take more environmentally managerial accounting into consideration in business.

Keywords: Environmentally Managerial Accounting; Environmental Performance; Economic Performance; Vietnam (search for similar items in EconPapers)
JEL-codes: E01 Q01 Q51 (search for similar items in EconPapers)
Date: 2021
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/11511/6036 (application/pdf)
https://www.econjournals.com/index.php/ijeep/article/view/11511/6036 (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:journ2:2021-05-43

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 ().