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The Dynamic association of Energy, Environmental Management Accounting and Green Intellectual Capital with Corporate Environmental Performance and Competitive

Author

Listed:
  • Morni Hayati Jaafar Sidik

    (Universiti Kuala Lumpur Business School, Malaysia)

  • Winwin Yadiati

    (Department of Accounting, Universitas Padjadjaran Indonesia,)

  • Hoyoung Lee

    (Bang College of Business, KIMEP University, Kazakhstan)

  • Nadeem Khalid

    (Executive Education Centre, KIMEP University, Kazakhstan.)

Abstract

The current study aims to investigate the impact of energy efficiency (EE), green intellectual capital (GIC) and environmental management accounting system on environmental performance and competitive advance in Indonesia manufacturing industry. In doing so, we utilized the sophisticated methodology of partial least squares structural equation modeling (PLS-SEM) to identify the potential association among the variables of interest. Even after the growing consciousness for environmental management, there exist some companies that consider the acceptance of environmental trend as an obstacle to their growth and performance. The results confirm that all selected variables have a positive and significant impact on environmental performance and competitive advantage in the manufacturing industry in Indonesia. Moreover, the outcomes of the PLSSEM confirm that environmental performance and competitive advantage have positively and expressively impacted by green intellectual, EE and environmental accounting system. In general, the results of PLS confirm that the three factors, i.e., GIC, EE, and environmental accounting management system are the positive and significant contributor to enhance the environmental performance and competitive advantage of the firm in Indonesia manufacturing industry.

Suggested Citation

  • Morni Hayati Jaafar Sidik & Winwin Yadiati & Hoyoung Lee & Nadeem Khalid, 2019. "The Dynamic association of Energy, Environmental Management Accounting and Green Intellectual Capital with Corporate Environmental Performance and Competitive," International Journal of Energy Economics and Policy, Econjournals, vol. 9(5), pages 379-386.
    • Handle: RePEc:eco:journ2:2019-05-42
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    References listed on IDEAS

    as
    1. Boyd, Gale A. & Curtis, E. Mark, 2014. "Evidence of an “Energy-Management Gap” in U.S. manufacturing: Spillovers from firm management practices to energy efficiency," Journal of Environmental Economics and Management, Elsevier, vol. 68(3), pages 463-479.
    2. Adebayo Agbejule, 2005. "The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note," Accounting and Business Research, Taylor & Francis Journals, vol. 35(4), pages 295-305.
    3. Badri, Masood A. & Davis, Donald & Davis, Donna, 2000. "Operations strategy, environmental uncertainty and performance: a path analytic model of industries in developing countries," Omega, Elsevier, vol. 28(2), pages 155-173, April.
    4. Jitpisut Bubphapant, 2017. "Factors Influencing Consumer Purchase Intention of "KU Phuphan Black-Bone Chicken Product" in Sakon Nakhon Province, Thailand : A Study Based on the Theory of Planned Behavior (TPB)," International Journal of Management and Sustainability, Conscientia Beam, vol. 6(2), pages 23-32.
    5. Jitpisut Bubphapant, 2017. "Factors Influencing Consumer Purchase Intention of," International Journal of Management and Sustainability, Conscientia Beam, vol. 6(2), pages 23-32.
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    Cited by:

    1. Khanifah Khanifah & Udin Udin & Nor Hadi & Fitri Alfiana, 2020. "Environmental Performance and Firm Value: Testing the Role of Firm Reputation in Emerging Countries," International Journal of Energy Economics and Policy, Econjournals, vol. 10(1), pages 96-103.

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    More about this item

    Keywords

    Energy efficiency; green intellectual capital; environmental performance; competitive advantage; Indonesia.;
    All these keywords.

    JEL classification:

    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation
    • Q50 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - General
    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

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