Linking environmental management accounting to environmental performance: the role of top management support and institutional pressures

Autor:	Saqr Ali Saleh Hasan, S. N. Waghule, Murad Baqis Hasan
Jazyk:	angličtina
Rok vydání:	2024
Předmět:	Environmental management accounting environmental performance top management support institutional pressures financial performance Collins Ntim University of Southampton United Kingdom of Great Britain and Northern Ireland Business HF5001-6182 Management. Industrial management HD28-70
Zdroj:	Cogent Business & Management, Vol 11, Iss 1 (2024)
Druh dokumentu:	article
ISSN:	23311975 2331-1975
DOI:	10.1080/23311975.2023.2296700
Popis:	AbstractUsing two theoretical lenses—knowledge-based view (KBV) and the institutional theory—the current study aims to examine the relationship of environmental management accounting (EMA) to environmental performance (EP), in addition to explore the mediating effect of top management support (TMS) and the moderating effect of institutional pressures (IP). A cross-sectional study using a structured questionnaire was conducted on 299 Yemeni manufacturing SMEs. Partial least square structural equation modeling (PLS-SEM) technique via Smart PLS version 4 software was used for the analysis of quantitative data collected from the respondents. The results indicated that EMA positively and directly affects EP, and indirectly through TMS. Additionally, TMS partially mediates the EMA-EP link. More importantly, IP positively moderates the impact of EMA on EP. Furthermore, EP positively affects FP. The theoretical and practical implications of these results are also discussed.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/6cd9ac0ebefa40cfb63599dcb172c384 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF