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The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in driving Competitive Advantage and Firm Performance

Author

Listed:
  • Obsatar Sinaga

    (Padjadjaran University, Indonesia)

  • Djoko Roespinoedji

    (Widyatama University, Indonesia,)

  • Mohd Haizam Mohd Saudi

    (Widyatama University, Indonesia,)

  • Erlane K. Ghani

    (Universiti Teknologi MARA, Malaysia.)

Abstract

The current study analyzes the role of management accounting systems (MAS) in dealing the critical environmental problems and organizational image for fulfilling environmental and organizational objective by using the advanced and suitable empirical investigation of PLS-SEM. In particular, the current study investigates the role of MAS systems in driving energy efficiency and organizational reputation in Malaysian manufacturing firms. In addition, the contribution of the present study is extended to identify the contribution of organizational energy-efficient processing and reputation in enhancing the firm s competitiveness and performance. The results of partial least square confirm that energy efficiency and organizational reputation have positive and significantly influenced by the management accounting system. Also, energy efficiency and organization reputation have positively and significantly influenced the competitive advantage of the manufacturing firms. Finally, we found the evidence that competitive advantage has significantly and positively impact on firm performance in Malaysian manufacturing firms.

Suggested Citation

  • Obsatar Sinaga & Djoko Roespinoedji & Mohd Haizam Mohd Saudi & Erlane K. Ghani, 2019. "The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in driving Competitive Advantage and Firm Performance," International Journal of Energy Economics and Policy, Econjournals, vol. 9(3), pages 395-402.
    • Handle: RePEc:eco:journ2:2019-03-45
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    References listed on IDEAS

    as
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    4. Yu-Shan Chen & Shyh-Bao Lai & Chao-Tung Wen, 2006. "The Influence of Green Innovation Performance on Corporate Advantage in Taiwan," Journal of Business Ethics, Springer, vol. 67(4), pages 331-339, September.
    5. Beasley, Mark & Bradford, Marianne & Dehning, Bruce, 2009. "The value impact of strategic intent on firms engaged in information systems outsourcing," International Journal of Accounting Information Systems, Elsevier, vol. 10(2), pages 79-96.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Management accounting system; energy efficiency; firm performance; Malaysia.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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