Determinants Factor Influence Environmental Management Accounting and Corporate Environmental Performance: Evidence in Indonesia

نویسندگان

چکیده

This study examines (1) the effect of environmental strategy and Environmental Management Accounting (EMA) activity management decision quality; (2) EMA (3) quality corporate performance, performance on companies with ISO 14001 certifications in Indonesia. We used online surveys to reach managers from that received Indonesia Stock Exchange. analyzed data 54 respondents using Partial Least Square (PLS) regression. find has a positive impact EMA. significant influence company’s performance. quality. Decision also positively influences However, we no between is limited by low response rate survey participants. thus suggest future research be conducted qualitative methods. Another limitation framework not best one. Thus, it suggested use another measurement for variables add other variables.

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Environmental Accounting as a Tool for Environmental Management System

This paper reviews about the relationship of environmental accounting and environmental management system in order to determine the sustainability of organization. In past, the traditional approach of operations management has been used to evaluate an organization’s performance based on cost, quality and profit without giving due consideration in preserving the environment. It also identified t...

متن کامل

Motivating Management: Corporate Compliance in Environmental Protection*

ISSN 0265–8240 © 2005 UB Foundation Activities Inc., for and on behalf of the Baldy Center for Law and Social Policy and Blackwell Publishing Ltd. Blackwell Publishing, Ltd. Oxford, UK LAPO aw & Policy 0265-8240 © Blackwell Publishing Ltd. 2005 April 2005 27riginal Article Gunningham, Thornton & Kagan CORPORATE COMPLIANCE W & POLICY April 2005 Motivating Management: Corporate Compliance in Envi...

متن کامل

State-Owned Enterprises and Corporate Governance Strength: Evidence from Indonesia

Background: This study investigates whether state-owned enterprises (SOEs) in Indonesia implement stronger corporate governance than do non-SOEs. It can be argued that as a large dedicated institutional investor, the Indonesian government has an incentive to strengthen corporate governance in SOEs and possesses the ability to bear the cost of implementing stronger governance. Research Methods: ...

متن کامل

Environmental Cost - An Environment Management Accounting Component

The present article intends to highlight the importance of the impact of the economic activities on the environment, and of its integration in the decisional and financial system of the national economic entities. During the last decade, a new challenge has appeared for the professional accountant, namely that of the environmental accounting, meant to maximize life quality. Environmental accoun...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Xinan Jiaotong Daxue Xuebao

سال: 2021

ISSN: ['0258-2724']

DOI: https://doi.org/10.35741/issn.0258-2724.56.3.49