The role of corporate environmental ethics in shaping environmental management accounting adoption under the institutional theory
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Author(s)Chetanraj D. B.Link to ORCID Index: https://orcid.org/0000-0002-3504-4009
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J. P. Senthil KumarLink to ORCID Index: https://orcid.org/0000-0001-5104-1185
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Velaga Sri SaiLink to ORCID Index: https://orcid.org/0000-0002-5138-6236
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Ramegowda K. V.Link to ORCID Index: https://orcid.org/0009-0007-9422-4003
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DOIhttp://dx.doi.org/10.21511/ee.15(1).2024.03
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Article InfoVolume 15 2024, Issue #1, pp. 32-45
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- 512 Views
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162 Downloads
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Creative Commons Attribution 4.0 International License
This study aims to investigate the complex association between institutional pressure, adoption of environmental management accounting (EMA), and financial performance, with corporate environmental ethics as a moderating component. It explains why and how firms adopt EMA in response to institutional demand to factor environmental factors into their strategic decision-making processes. Quantitative information is gathered using a structured questionnaire from 256 manufacturing companies’ environmental managers and executives who monitor environmental practices and policies and decision-makers who shape business environmental ethics and strategy in the Indian state of Karnataka. Data are analyzed using SmartPLS 4, and PLS-SEM tests the hypotheses. The results show that coercive pressure (β = 0.244, p = 0.000), mimetic pressure (β = 0.221, p = 0.000), and normative pressure (β = 0.209, p = 0.000) have a major role in determining the rate of EMA adoption. It is further identified that EMA adoption (β = 0.217, p = 0.000) positively influences the organization's financial performance. Furthermore, EMA adoption mediates the relationship between coercive pressure (β = 0.053, p = 0.000), normative pressure (β = 0.045, p = 0.000), mimetic pressure (β = 0.048, p = 0.000), and firm’s financial performance. Coercive pressure is associated with higher EMA adoption, although the impact of this link is moderated by corporate environmental ethics (β = 0.069, p = 0.000).
- Keywords
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JEL Classification (Paper profile tab)L51, M41, M14, L00
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References45
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Tables9
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Figures2
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- Figure 1. Research framework
- Figure 2. Structural model of PLS-SEM
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- Table 1. Demographics of respondents
- Table 2. Reliability and validity
- Table 3. Discriminant validity
- Table 4. R-Square results
- Table 5. f-square statistics
- Table 6. Direct effects
- Table 7. Indirect effects
- Table 8. Moderating effects
- Table A1. Questionnaire: Items for survey scale
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Industrial development in Saudi Arabia: disparity in growth and development
Anis Ali
doi: http://dx.doi.org/10.21511/ppm.18(2).2020.03
Problems and Perspectives in Management Volume 18, 2020 Issue #2 pp. 23-35 Views: 3087 Downloads: 1043 TO CITE АНОТАЦІЯIndustrial development in any nation plays a vital role in the strengthening of the economy and employs human resources as per specifications and directly towards the mainstream of the nation. In Saudi Arabia, there was rapid industrialization for four decades. Some manufacturing industries performed well, while some internal and external business environment factors influenced the others’ performance. The study focuses on historical development, as well as recent trends of well-performing and poor-performing industries of Saudi Arabia. Small manufacturing industries in Saudi Arabia are underdeveloped and need more attention to attain sustainable and progressive growth rate in the form of the number of establishments to enjoy the potential. Manufacture of tobacco, computer, electronics and optics, pharmaceuticals and transport equipment are the deprived and underdeveloped industries of the manufacturing sector. There should be some easy credit schemes for the development of deprived or underdeveloped manufacturing industries. To attain sustainable growth and development of the manufacturing sector, a positive attitude of the government towards underdeveloped manufacturing industries, favorable labor laws, and entrepreneurial awareness, technical and financial assistance are necessary. The growth and development of the manufacturing sector of Saudi Arabia will be helpful in the attainment of goals of Vision 2030.
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Sarwar Uddin Ahmed ,
Samiul Parvez Ahmed ,
Ikramul Hasan
doi: http://dx.doi.org/10.21511/bbs.13(3).2018.07
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Integrated reporting and financial performance of South African listed banks
Reon Matemane ,
Rozane Wentzel
doi: http://dx.doi.org/10.21511/bbs.14(2).2019.11
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