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The Effect of Management Accounting Systems in Influencing Environmental Uncertainty, Energy Efficiency and Environmental Performance

Author

Listed:
  • Omar Alaeddin

    (Universiti Kuala Lumpur Business School, Kuala Lumpur, Malaysia)

  • Fekri Ali Shawtari

    (Community College of Qatar, Doha, Qatar.)

  • Milad Abdelnabi Salem

    (Community College of Qatar, Doha, Qatar.)

  • Rana Altounjy

    (Universiti Kuala Lumpur Business School, Kuala Lumpur, Malaysia)

Abstract

The current investigation analyzes the role of energy efficiency and environmental uncertainty in influencing environmental performance of Malaysian small and medium enterprises. Our examination endeavors to add to existing studies in a few different ways. To begin with, we shed some light on the specific association that could exist between the utilization of management accounting system, perceived environmental uncertainty and energy efficiency. Furthermore, we look at the consequential impacts of energy efficiency and environmental uncertainty in influencing organizational environmental performance. The results of the PLS-SEM affirm that energy efficiency, perceived environmental uncertainty and environmental performance have significantly influenced by management accounting system. The results of partial least square structural equation modeling also confirm that energy efficiency have positively and significantly influenced on the enviornmental performance of the small and medium size firms in Malaysia. The results further confirm that perceived environmental uncertainty has no significant impact on environmental performance in small and medium size enterprises in Malaysia.

Suggested Citation

  • Omar Alaeddin & Fekri Ali Shawtari & Milad Abdelnabi Salem & Rana Altounjy, 2019. "The Effect of Management Accounting Systems in Influencing Environmental Uncertainty, Energy Efficiency and Environmental Performance," International Journal of Energy Economics and Policy, Econjournals, vol. 9(5), pages 346-352.
    • Handle: RePEc:eco:journ2:2019-05-38
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    Cited by:

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    2. Sasmoko Sasmoko & Leonardus W. Wasono Mihardjo & Firdaus Alamsjah & Elidjen Elidjen & Arun Kumar Tarofder, 2019. "Investigating the Effect of Digital Technologies, Energy Consumption and Climate Change on Customer s Experience: A Study from Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 9(5), pages 353-362.
    3. Iryna Zamula & Maryna Tanasiieva & Vitalii Travin & Vitalii Nitsenko & Tomas Balezentis & Dalia Streimikiene, 2020. "Assessment of the Profitability of Environmental Activities in Forestry," Sustainability, MDPI, vol. 12(7), pages 1-15, April.

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    More about this item

    Keywords

    Management accounting system; environmental uncertainty; Malaysia.;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • E01 - Macroeconomics and Monetary Economics - - General - - - Measurement and Data on National Income and Product Accounts and Wealth; Environmental Accounts

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