Sustainability Management Accounting in Achieving Sustainable Development Goals: The Role of Performance Auditing in the Manufacturing Sector

Agus Joko Pramono (), Suwarno, Firdaus Amyar and Renny Friska
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Agus Joko Pramono: Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman, Purwokerto 53122, Central Java, Indonesia
Suwarno: Department of Accounting, Faculty of Business, Institut Bisnis dan Informatika Kesatuan, Bogor 16123, West Java, Indonesia
Firdaus Amyar: Department of Accounting, Faculty of Business, Institut Bisnis dan Informatika Kesatuan, Bogor 16123, West Java, Indonesia
Renny Friska: Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya 60286, East Java, Indonesia

Sustainability, 2023, vol. 15, issue 13, 1-13

Abstract: This study aims to examine the implementation of Sustainable Development Goals (SDGs) in the manufacturing sector in Indonesia, one of the largest contributors of carbon emissions. This sector needs to implement sustainability as outlined in SDG 9: Sustainable Industrialization and Innovation, and SDG 12: Sustainable Consumption and Production Patterns. However, developing countries often experience difficulties in promoting the implementation of SDGs due to insufficient maturity in their manufacturing sector. This research empirically examines the relationship between Sustainability Management Accounting (SMA) and Environmental Management Systems (EMS) to determine whether these two variables can improve Organizational Performance (OP) in the Indonesian manufacturing sector. A quantitative method with data collection using survey methods through questionnaires was employed. In this study, 325 respondents were sampled and Structural Equation Modelling (SEM) analysis was used to examine the data. The study’s findings reveal a significant and positive link between SMA and EMS, as well as between these two variables and OP. The findings indicate that EMS plays a mediating role in the relationship between SMA and OP in the Indonesian manufacturing sector. This research highlights the importance of SMA and EMS as tools for promoting SDGs in the manufacturing industry in developing countries.

Keywords: sustainable accounting management; sustainable development goals; environmental management systems; organizational performance; manufacturing companies (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:15:y:2023:i:13:p:10082-:d:1179266

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