The Role of Environmental Management Accounting in Sustainability

doi:10.3390/su16177440

Paper

The Role of Environmental Management Accounting in Sustainability

Published Aug 28, 2024 · Q. Huynh, Van Kha Nguyen

Sustainability

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Abstract

This research explores the importance of environmental management accounting practices in businesses. It examines how market competition, environmental unpredictability, organizational size, and corporate governance influence the adoption of environmental management accounting tools and environmental performance. Data were collected from a survey of 397 individuals across various industries in Vietnam. The study found that greater environmental unpredictability, more intense market competition, larger organizational scale, and more effective corporate governance promote the use of environmental management accounting, leading to improved environmental performance. Additionally, environmental management accounting methods mediate the relationships among market competition, environmental uncertainty, organizational size, corporate governance, and environmental performance. This study contributes to the literature by highlighting the significance of environmental management accounting practices in Vietnam and offers practical insights for corporate leaders in developing countries. Overall, the findings suggest that businesses in competitive and unpredictable environments should prioritize the implementation of environmental management accounting practices to improve their environmental performance. This has practical implications for corporate leaders in developing countries like Vietnam, emphasizing the need for robust accounting practices to navigate environmental challenges.

Study Snapshot

Environmental management accounting practices improve environmental performance in businesses in competitive and unpredictable environments, with greater environmental unpredictability, intense market competition, larger organizational scale, and effective corporate governance.

PopulationOlder adults (50-71 years)

Sample size24

MethodsObservational

OutcomesBody Mass Index projections

ResultsSocial networks mitigate obesity in older groups.

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The Role of Environmental Management Accounting in Sustainability

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References

Financial and non-financial disclosures on sustainable development: The mediating role of environmental accounting disclosure practices

Non-financial disclosures significantly influence sustainable development through environmental accounting practices, while financial disclosures only have indirect effects.

The mediating effect of environmental management accounting on hospital environmental performance: Analyzing hazardous waste processing in public hospitals of Manokwari Regency

Transformational leadership and organizational commitment positively impact hospital environmental performance in managing hazardous waste, with environmental management accounting playing a mediating role.

Impact of Corporate Governance on Firms’ Environmental Performance: Case Study of Environmental Sustainability-Based Business Scenarios

Corporate governance effectively improves environmental performance in business-as-usual or highly environmentally sustainable scenarios.

Firm Characteristics, Business Environment, Strategic Orientation, and Performance

Firm size, industry type, and competition intensity significantly influence a firm's strategic orientation, with proactive orientations leading to better performance than defensive ones.

MEDIATION ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON THE EFFECT OF GREEN COMPETITIVE ADVANTAGE ON SUSTAINABLE PERFORMANCE

Environmental management accounting mediates the relationship between green competitive advantages and sustainable performance in hotels, guiding management towards environmental aspects and sustainable goals.

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