Unlocking environmental management accounting and environmental performance: a mediated moderation model through green technology innovation and environmental strategy

Tran Thanh Thuy Ngoc

Meditari Accountancy Research, 2025, vol. 33, issue 2, 733-758

Abstract: Purpose - This study aims to examine the intricate connections between environmental management accounting (EMA) and environmental performance (ENP) through the mediating and moderating roles of green technology innovation, including green process innovation (GSI), green product innovation (GPI) and environmental strategy (EST). The study uses a mediated moderation model with the lenses of legitimacy theory and the natural resource-based view to explore how these constructs interact. It then offers insights into how organizations can improve ENP by integrating EMA, green technology innovation and EST. Design/methodology/approach - This study uses a quantitative approach and collects data from a survey of 325 senior managers and chief accountants of manufacturing firms in Vietnam. The author conducts validation and reliability assessments using SmartPLS4 software and uses partial least squares structural equation modeling to validate the research hypotheses. Findings - The results indicate significant positive correlations between EMA, GSI, GPI and ENP. Additionally, the findings reveal that two forms of green technology innovation, namely, GSI and GPI, mediate the relationship between EMA and ENP. Finally, this study confirms that EST moderates the connections between GSI and ENP, as well as GPI and ENP. Originality/value - This study offers novel perspectives on how organizations address the effective harmonization of diverse green assets, such as EMA, GSI, GPI and EST, to enhance ENP. Therefore, the findings of this research provide a valuable understanding of the correlations between EMA, GSI, GPI, EST and ENP for the manufacturing sector in the emerging economy.

Keywords: Environmental management accounting; Environmental performance; Environmental strategy; Green process innovation; Green product innovation; Green technology innovation (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-07-2024-2558

DOI: 10.1108/MEDAR-07-2024-2558

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