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The mediating role of process and product innovation in the relationship between environmental management accounting and firm's financial performance

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  • Sayedeh Parastoo Saeidi
  • Mohd Shahwahid Haji Othman

Abstract

This study aims to investigate the mediating role of product and process innovation in the relationship between environmental management accounting (EMA) and firm's financial performance in Iranian companies. The paper adopted the structural equation modelling (SEM) approach to test the hypotheses. The findings are based on 118 Iranian manufacturing and consumer product firms in 2014. The findings reveal that the link between environmental management accounting and financial performance is a partial mediated relationship. Positive effect of environmental management accounting on financial performance is due to the positive effect environmental management accounting has on both product and process innovation on one hand and positive affect that innovation has on financial performance on the other. These findings suggest a role for environmental management accounting in indirectly promoting firm performance through enhancing innovation.

Suggested Citation

  • Sayedeh Parastoo Saeidi & Mohd Shahwahid Haji Othman, 2017. "The mediating role of process and product innovation in the relationship between environmental management accounting and firm's financial performance," International Journal of Business Innovation and Research, Inderscience Enterprises Ltd, vol. 14(4), pages 421-438.
    • Handle: RePEc:ids:ijbire:v:14:y:2017:i:4:p:421-438
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    Cited by:

    1. Bismark Kusi Appiah & Zhang Donghui & Shapan Chandra Majumder & Malepekola Precious Monaheng, 2020. "Effects of Environmental Strategy, Uncertainty and Top Management Commitment on the Environmental Performance: Role of Environmental Management Accounting and Environmental Management Control System," International Journal of Energy Economics and Policy, Econjournals, vol. 10(1), pages 360-370.

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