Synergy of Environmental Management Accounting and Green Innovation Based on Harmonized Culture: The Key to Environmental Performance

Sang Putu Eka Pertama (), I Putu Astawa (), I. Nyoman Darmayasa () and Gede Ginaya ()
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Sang Putu Eka Pertama: Politeknik Negeri Bali
I Putu Astawa: Politeknik Negeri Bali
I. Nyoman Darmayasa: Politeknik Negeri Bali
Gede Ginaya: Politeknik Negeri Bali

A chapter in Entrepreneurship and Human-Centric Business Strategies for Social and Economic Resilience, 2026, pp 2211-2227 from Springer

Abstract: Abstract This study analyzes the impact of environmental management accounting (EMA) on environmental performance and the moderating role of a green innovation based on harmonization culture in this relationship. The study was conducted at a conservation institution in Bali, Indonesia, using a closed-ended questionnaire based on a 5-point Likert scale. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results indicate that EMA positively and significantly influences environmental performance, with a green innovation based on harmonization culture strengthening this positive and significant effect. Its main novelty lies in exploring the moderating role of a green innovation based on harmonization culture in the relationship between EMA and environmental performance. This concept of green innovation culture has not been widely explored. This fills a gap in previous limited research and enriches the theory of environmental accounting and sustainable tourism, especially in the conservation context. The novelty of this research also lies in the development of RBV theory by integrating local wisdom as a strategic resource. Specifically, this research adds a cultural dimension through the concept of Green Innovation based on Harmonized Culture as a valuable, unique, and difficult-to-imitate intangible resource, thus enriching the RBV framework to make it more relevant in the context of a developing country like Indonesia.

Keywords: Environmental management accounting; Environmental performance; Green innovation based on harmonization culture (search for similar items in EconPapers)
Date: 2026
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DOI: 10.1007/978-981-95-6415-6_138

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