This paper investigates the relationship between contingency factors, strategic management accounting and firm performance. Due to the development and expansion of organizations and their connections to the industrial competition, it is usable that the organization rely more on non-financial information than financial. The management accounting and financial accounting literature have highlight...

This paper simultaneously examines how the design of management control systems and top management team composition help organizations to implement environmental sustainability policies successfully. It also analyzes the effect of those policies on both short-term and long-term performance. A questionnaire was sent to every member of top management teams in 231 public hospitals in Spain. It obt...

background: noise is defined as unwanted or meaningless sound that apart from auditory adverse health effects may distract attention from cues that are important for task performance. human performance is influenced by many job-related factors and workplace conditions including noise level. objective: to study the effect of noise on human performance. methods: the participants included 40 healt...

As a developing country, economic and environmental performance has to be balanced in china. Green supply chain management (GSCM) is emerging to be an important approach for Chinese enterprises to improve performance, possibly on both dimensions. Based upon a database of over 128 manufacturing facilities in china, this paper explored performance measurement for GSCM. The results showed that GSC...

The purpose of this study is to investigate the impact environmental innovation which product (PDI) and process (PCI) on firm’s financial performance (FFP). And also, mediating role environment management accounting (EMA) against FFP. Data were collected from 98 respondents, worked in positions Indonesia’s manufacturing sectors. uses PLS-SEM (partial least square based structural equation model...

The aim of this study was to investigate the relationship between sustainability management accounting, environmental system, and organizational performance for Malaysian manufacturing industry. data were collected from 350 companies in Malaysia using online questionnaires. Structural equation modeling used performance. findings showed that there a significant positive accounting (β = 0.530, p ...

in recent years, there has been a great concern about strategic supply chain management. the supply chain configuration approach is related to strategic management of material and information flows. most of suggested configurations in the part of strategic direction are based on environmental factors and structure-conduct-performance approach. exploring supply chain configuration with emphasis ...

nowadays, by increasing the emphasis on the environmental protection by organizational stakeholders, including government, customers, employees, competitors and communities, environmental management is becoming more important for corporations. integrating environmental management techniques along the supply chain is an appropriate method for enhancing the environmental performance of an industr...