Linking environmental management accounting to environmental performance : the role of top management support and institutional pressures
Using 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...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Hasan, Saqr Ali Saleh [verfasserIn] Waghule, S. N. [verfasserIn] Hasan, Murad Baqis [verfasserIn] |
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| Format: |
E-Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2024 |
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| Rechteinformationen: |
Open Access Namensnennung 4.0 International ; CC BY 4.0 |
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| Schlagwörter: |
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| Übergeordnetes Werk: |
Enthalten in: Cogent business & management - London : Taylor & Francis, 2014, 11(2024), 1, Artikel-ID 2296700, Seite 1-20 |
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| Übergeordnetes Werk: |
volume:11 ; year:2024 ; number:1 ; elocationid:2296700 ; pages:1-20 |
| Links: |
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| DOI / URN: |
10.1080/23311975.2023.2296700 |
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| Katalog-ID: |
1889640689 |
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| 520 | |a Using 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. This study investigates the correlation between environmental management accounting (EMA) and environmental performance within the context of manufacturing SMEs in Yemen, considering the influence of top management support and institutional pressures. The significance of this study arises from the relatively nascent status of EMA as a branch of accounting, leading to a scarcity of related research. Moreover, existing studies on this subject have predominantly been conducted in developed nations, leaving a notable gap in empirical research for developing and less developed countries. Yemen's current industrial practices, influenced by the energy sector, manufacturing industries, and ongoing conflicts, have resulted in environmental pressures and adverse impacts. The environmental challenges, particularly those stemming from manufacturing activities, remain intricate. Therefore, this study aims to promote the integration of EMA practices in manufacturing SMEs in Yemen, with the goal of advancing environmental protection objectives. The findings from this research serve as valuable resources for policymakers, professionals, and enterprises, offering insights that can contribute to the development and implementation of mechanisms and policies fostering sustainability in Yemen's manufacturing SMEs. | ||
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10.1080/23311975.2023.2296700 doi (DE-627)1889640689 (DE-599)KXP1889640689 DE-627 ger DE-627 rda eng M19 M41 Q65 jelc Hasan, Saqr Ali Saleh verfasserin aut Linking environmental management accounting to environmental performance the role of top management support and institutional pressures Saqr Ali Saleh Hasan, S. N. Waghule and Murad Baqis Hasan 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Using 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. This study investigates the correlation between environmental management accounting (EMA) and environmental performance within the context of manufacturing SMEs in Yemen, considering the influence of top management support and institutional pressures. The significance of this study arises from the relatively nascent status of EMA as a branch of accounting, leading to a scarcity of related research. Moreover, existing studies on this subject have predominantly been conducted in developed nations, leaving a notable gap in empirical research for developing and less developed countries. Yemen's current industrial practices, influenced by the energy sector, manufacturing industries, and ongoing conflicts, have resulted in environmental pressures and adverse impacts. The environmental challenges, particularly those stemming from manufacturing activities, remain intricate. Therefore, this study aims to promote the integration of EMA practices in manufacturing SMEs in Yemen, with the goal of advancing environmental protection objectives. The findings from this research serve as valuable resources for policymakers, professionals, and enterprises, offering insights that can contribute to the development and implementation of mechanisms and policies fostering sustainability in Yemen's manufacturing SMEs. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Environmental management accounting (dpeaa)DE-206 environmental performance (dpeaa)DE-206 top management support (dpeaa)DE-206 institutional pressures (dpeaa)DE-206 financial performance (dpeaa)DE-206 Waghule, S. N. verfasserin aut Hasan, Murad Baqis verfasserin (DE-588)1316345696 (DE-627)1878420313 aut Enthalten in Cogent business & management London : Taylor & Francis, 2014 11(2024), 1, Artikel-ID 2296700, Seite 1-20 Online-Ressource (DE-627)837953715 (DE-600)2837523-3 (DE-576)446658456 2331-1975 nnns volume:11 year:2024 number:1 elocationid:2296700 pages:1-20 https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2296700?download=true Verlag kostenfrei https://doi.org/10.1080/23311975.2023.2296700 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 11 2024 1 2296700 1-20 26 01 0206 4527928171 x1z 23-05-24 2403 01 DE-LFER 4536361448 00 --%%-- --%%-- n --%%-- l01 11-06-24 2403 01 DE-LFER https://doi.org/10.1080/23311975.2023.2296700 2403 01 DE-LFER https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2296700?download=true |
| spelling |
10.1080/23311975.2023.2296700 doi (DE-627)1889640689 (DE-599)KXP1889640689 DE-627 ger DE-627 rda eng M19 M41 Q65 jelc Hasan, Saqr Ali Saleh verfasserin aut Linking environmental management accounting to environmental performance the role of top management support and institutional pressures Saqr Ali Saleh Hasan, S. N. Waghule and Murad Baqis Hasan 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Using 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. This study investigates the correlation between environmental management accounting (EMA) and environmental performance within the context of manufacturing SMEs in Yemen, considering the influence of top management support and institutional pressures. The significance of this study arises from the relatively nascent status of EMA as a branch of accounting, leading to a scarcity of related research. Moreover, existing studies on this subject have predominantly been conducted in developed nations, leaving a notable gap in empirical research for developing and less developed countries. Yemen's current industrial practices, influenced by the energy sector, manufacturing industries, and ongoing conflicts, have resulted in environmental pressures and adverse impacts. The environmental challenges, particularly those stemming from manufacturing activities, remain intricate. Therefore, this study aims to promote the integration of EMA practices in manufacturing SMEs in Yemen, with the goal of advancing environmental protection objectives. The findings from this research serve as valuable resources for policymakers, professionals, and enterprises, offering insights that can contribute to the development and implementation of mechanisms and policies fostering sustainability in Yemen's manufacturing SMEs. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Environmental management accounting (dpeaa)DE-206 environmental performance (dpeaa)DE-206 top management support (dpeaa)DE-206 institutional pressures (dpeaa)DE-206 financial performance (dpeaa)DE-206 Waghule, S. N. verfasserin aut Hasan, Murad Baqis verfasserin (DE-588)1316345696 (DE-627)1878420313 aut Enthalten in Cogent business & management London : Taylor & Francis, 2014 11(2024), 1, Artikel-ID 2296700, Seite 1-20 Online-Ressource (DE-627)837953715 (DE-600)2837523-3 (DE-576)446658456 2331-1975 nnns volume:11 year:2024 number:1 elocationid:2296700 pages:1-20 https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2296700?download=true Verlag kostenfrei https://doi.org/10.1080/23311975.2023.2296700 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 11 2024 1 2296700 1-20 26 01 0206 4527928171 x1z 23-05-24 2403 01 DE-LFER 4536361448 00 --%%-- --%%-- n --%%-- l01 11-06-24 2403 01 DE-LFER https://doi.org/10.1080/23311975.2023.2296700 2403 01 DE-LFER https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2296700?download=true |
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10.1080/23311975.2023.2296700 doi (DE-627)1889640689 (DE-599)KXP1889640689 DE-627 ger DE-627 rda eng M19 M41 Q65 jelc Hasan, Saqr Ali Saleh verfasserin aut Linking environmental management accounting to environmental performance the role of top management support and institutional pressures Saqr Ali Saleh Hasan, S. N. Waghule and Murad Baqis Hasan 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Using 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. This study investigates the correlation between environmental management accounting (EMA) and environmental performance within the context of manufacturing SMEs in Yemen, considering the influence of top management support and institutional pressures. The significance of this study arises from the relatively nascent status of EMA as a branch of accounting, leading to a scarcity of related research. Moreover, existing studies on this subject have predominantly been conducted in developed nations, leaving a notable gap in empirical research for developing and less developed countries. Yemen's current industrial practices, influenced by the energy sector, manufacturing industries, and ongoing conflicts, have resulted in environmental pressures and adverse impacts. The environmental challenges, particularly those stemming from manufacturing activities, remain intricate. Therefore, this study aims to promote the integration of EMA practices in manufacturing SMEs in Yemen, with the goal of advancing environmental protection objectives. The findings from this research serve as valuable resources for policymakers, professionals, and enterprises, offering insights that can contribute to the development and implementation of mechanisms and policies fostering sustainability in Yemen's manufacturing SMEs. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Environmental management accounting (dpeaa)DE-206 environmental performance (dpeaa)DE-206 top management support (dpeaa)DE-206 institutional pressures (dpeaa)DE-206 financial performance (dpeaa)DE-206 Waghule, S. N. verfasserin aut Hasan, Murad Baqis verfasserin (DE-588)1316345696 (DE-627)1878420313 aut Enthalten in Cogent business & management London : Taylor & Francis, 2014 11(2024), 1, Artikel-ID 2296700, Seite 1-20 Online-Ressource (DE-627)837953715 (DE-600)2837523-3 (DE-576)446658456 2331-1975 nnns volume:11 year:2024 number:1 elocationid:2296700 pages:1-20 https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2296700?download=true Verlag kostenfrei https://doi.org/10.1080/23311975.2023.2296700 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 11 2024 1 2296700 1-20 26 01 0206 4527928171 x1z 23-05-24 2403 01 DE-LFER 4536361448 00 --%%-- --%%-- n --%%-- l01 11-06-24 2403 01 DE-LFER https://doi.org/10.1080/23311975.2023.2296700 2403 01 DE-LFER https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2296700?download=true |
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10.1080/23311975.2023.2296700 doi (DE-627)1889640689 (DE-599)KXP1889640689 DE-627 ger DE-627 rda eng M19 M41 Q65 jelc Hasan, Saqr Ali Saleh verfasserin aut Linking environmental management accounting to environmental performance the role of top management support and institutional pressures Saqr Ali Saleh Hasan, S. N. Waghule and Murad Baqis Hasan 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Using 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. This study investigates the correlation between environmental management accounting (EMA) and environmental performance within the context of manufacturing SMEs in Yemen, considering the influence of top management support and institutional pressures. The significance of this study arises from the relatively nascent status of EMA as a branch of accounting, leading to a scarcity of related research. Moreover, existing studies on this subject have predominantly been conducted in developed nations, leaving a notable gap in empirical research for developing and less developed countries. Yemen's current industrial practices, influenced by the energy sector, manufacturing industries, and ongoing conflicts, have resulted in environmental pressures and adverse impacts. The environmental challenges, particularly those stemming from manufacturing activities, remain intricate. Therefore, this study aims to promote the integration of EMA practices in manufacturing SMEs in Yemen, with the goal of advancing environmental protection objectives. The findings from this research serve as valuable resources for policymakers, professionals, and enterprises, offering insights that can contribute to the development and implementation of mechanisms and policies fostering sustainability in Yemen's manufacturing SMEs. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Environmental management accounting (dpeaa)DE-206 environmental performance (dpeaa)DE-206 top management support (dpeaa)DE-206 institutional pressures (dpeaa)DE-206 financial performance (dpeaa)DE-206 Waghule, S. N. verfasserin aut Hasan, Murad Baqis verfasserin (DE-588)1316345696 (DE-627)1878420313 aut Enthalten in Cogent business & management London : Taylor & Francis, 2014 11(2024), 1, Artikel-ID 2296700, Seite 1-20 Online-Ressource (DE-627)837953715 (DE-600)2837523-3 (DE-576)446658456 2331-1975 nnns volume:11 year:2024 number:1 elocationid:2296700 pages:1-20 https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2296700?download=true Verlag kostenfrei https://doi.org/10.1080/23311975.2023.2296700 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 11 2024 1 2296700 1-20 26 01 0206 4527928171 x1z 23-05-24 2403 01 DE-LFER 4536361448 00 --%%-- --%%-- n --%%-- l01 11-06-24 2403 01 DE-LFER https://doi.org/10.1080/23311975.2023.2296700 2403 01 DE-LFER https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2296700?download=true |
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10.1080/23311975.2023.2296700 doi (DE-627)1889640689 (DE-599)KXP1889640689 DE-627 ger DE-627 rda eng M19 M41 Q65 jelc Hasan, Saqr Ali Saleh verfasserin aut Linking environmental management accounting to environmental performance the role of top management support and institutional pressures Saqr Ali Saleh Hasan, S. N. Waghule and Murad Baqis Hasan 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Using 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. This study investigates the correlation between environmental management accounting (EMA) and environmental performance within the context of manufacturing SMEs in Yemen, considering the influence of top management support and institutional pressures. The significance of this study arises from the relatively nascent status of EMA as a branch of accounting, leading to a scarcity of related research. Moreover, existing studies on this subject have predominantly been conducted in developed nations, leaving a notable gap in empirical research for developing and less developed countries. Yemen's current industrial practices, influenced by the energy sector, manufacturing industries, and ongoing conflicts, have resulted in environmental pressures and adverse impacts. The environmental challenges, particularly those stemming from manufacturing activities, remain intricate. Therefore, this study aims to promote the integration of EMA practices in manufacturing SMEs in Yemen, with the goal of advancing environmental protection objectives. The findings from this research serve as valuable resources for policymakers, professionals, and enterprises, offering insights that can contribute to the development and implementation of mechanisms and policies fostering sustainability in Yemen's manufacturing SMEs. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Environmental management accounting (dpeaa)DE-206 environmental performance (dpeaa)DE-206 top management support (dpeaa)DE-206 institutional pressures (dpeaa)DE-206 financial performance (dpeaa)DE-206 Waghule, S. N. verfasserin aut Hasan, Murad Baqis verfasserin (DE-588)1316345696 (DE-627)1878420313 aut Enthalten in Cogent business & management London : Taylor & Francis, 2014 11(2024), 1, Artikel-ID 2296700, Seite 1-20 Online-Ressource (DE-627)837953715 (DE-600)2837523-3 (DE-576)446658456 2331-1975 nnns volume:11 year:2024 number:1 elocationid:2296700 pages:1-20 https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2296700?download=true Verlag kostenfrei https://doi.org/10.1080/23311975.2023.2296700 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 11 2024 1 2296700 1-20 26 01 0206 4527928171 x1z 23-05-24 2403 01 DE-LFER 4536361448 00 --%%-- --%%-- n --%%-- l01 11-06-24 2403 01 DE-LFER https://doi.org/10.1080/23311975.2023.2296700 2403 01 DE-LFER https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2296700?download=true |
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M19 M41 Q65 jelc Linking environmental management accounting to environmental performance the role of top management support and institutional pressures Saqr Ali Saleh Hasan, S. N. Waghule and Murad Baqis Hasan Environmental management accounting (dpeaa)DE-206 environmental performance (dpeaa)DE-206 top management support (dpeaa)DE-206 institutional pressures (dpeaa)DE-206 financial performance (dpeaa)DE-206 |
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Linking environmental management accounting to environmental performance the role of top management support and institutional pressures |
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Using 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. This study investigates the correlation between environmental management accounting (EMA) and environmental performance within the context of manufacturing SMEs in Yemen, considering the influence of top management support and institutional pressures. The significance of this study arises from the relatively nascent status of EMA as a branch of accounting, leading to a scarcity of related research. Moreover, existing studies on this subject have predominantly been conducted in developed nations, leaving a notable gap in empirical research for developing and less developed countries. Yemen's current industrial practices, influenced by the energy sector, manufacturing industries, and ongoing conflicts, have resulted in environmental pressures and adverse impacts. The environmental challenges, particularly those stemming from manufacturing activities, remain intricate. Therefore, this study aims to promote the integration of EMA practices in manufacturing SMEs in Yemen, with the goal of advancing environmental protection objectives. The findings from this research serve as valuable resources for policymakers, professionals, and enterprises, offering insights that can contribute to the development and implementation of mechanisms and policies fostering sustainability in Yemen's manufacturing SMEs. |
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Using 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. This study investigates the correlation between environmental management accounting (EMA) and environmental performance within the context of manufacturing SMEs in Yemen, considering the influence of top management support and institutional pressures. The significance of this study arises from the relatively nascent status of EMA as a branch of accounting, leading to a scarcity of related research. Moreover, existing studies on this subject have predominantly been conducted in developed nations, leaving a notable gap in empirical research for developing and less developed countries. Yemen's current industrial practices, influenced by the energy sector, manufacturing industries, and ongoing conflicts, have resulted in environmental pressures and adverse impacts. The environmental challenges, particularly those stemming from manufacturing activities, remain intricate. Therefore, this study aims to promote the integration of EMA practices in manufacturing SMEs in Yemen, with the goal of advancing environmental protection objectives. The findings from this research serve as valuable resources for policymakers, professionals, and enterprises, offering insights that can contribute to the development and implementation of mechanisms and policies fostering sustainability in Yemen's manufacturing SMEs. |
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Using 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. This study investigates the correlation between environmental management accounting (EMA) and environmental performance within the context of manufacturing SMEs in Yemen, considering the influence of top management support and institutional pressures. The significance of this study arises from the relatively nascent status of EMA as a branch of accounting, leading to a scarcity of related research. Moreover, existing studies on this subject have predominantly been conducted in developed nations, leaving a notable gap in empirical research for developing and less developed countries. Yemen's current industrial practices, influenced by the energy sector, manufacturing industries, and ongoing conflicts, have resulted in environmental pressures and adverse impacts. The environmental challenges, particularly those stemming from manufacturing activities, remain intricate. Therefore, this study aims to promote the integration of EMA practices in manufacturing SMEs in Yemen, with the goal of advancing environmental protection objectives. The findings from this research serve as valuable resources for policymakers, professionals, and enterprises, offering insights that can contribute to the development and implementation of mechanisms and policies fostering sustainability in Yemen's manufacturing SMEs. |
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| score |
7.399728 |