The Impact of Environmental Management Accounting Practices on Organizational Sustainability of the ISO 14001 Companies in Thailand

Kwannaree Klaprabchone, Montree Chuaychoo and Worakorn Chaemmuangpak
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Kwannaree Klaprabchone: Kanchanaburi Rajabhat University
Montree Chuaychoo: Sripatum University
Worakorn Chaemmuangpak: Vorakorn and Suchada Auditing Co., Ltd.

A chapter in Responsible Business in a Changing World, 2020, pp 171-182 from Springer

Abstract: Abstract The conducted study aimed at indicating the impact of environmental management accounting practices on organizational sustainability of the certified ISO 14001 companies in Thailand. This study adopted a questionnaire survey of 400 samples and analysed data through Multiple Indicators and Multiple Causes Model (MIMIC). The results showed that the driving force of stakeholders (SDP) and environmental CSR (CSR) possessed a negative impact on environmental management accounting practices (EAP) with coefficient values at 0.38∗∗ and 0.42∗∗, respectively at the significance level of 0.01. On the contrary, accountant expertise (ACE) and account policy on environmental aspect from leaders (POL) possessed a positive impact on environmental management accounting practices (EAP)with coefficient values at 1.14∗∗and 1.33, respectively at the significance level of 0.01. Also, environmental management accounting practices (EAP) and competitive financial advantage (CAF) possessed a positive impact on organizational sustainability (OST) with coefficient values at 0.63∗∗ and 0.70∗∗, respectively at the significance level of 0.01. The findings of this research were aimed at increasing an opportunity of the certified ISO 14001 companies in Thailand in organizational sustainability improvement through the use of environmental management accounting practices.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-030-36970-5_10

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DOI: 10.1007/978-3-030-36970-5_10

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