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The moderating role of environmental management accounting between environmental innovation and firm financial performance

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  • Sayedeh Parastoo Saeidi
  • Mohd Shahwahid Haji Othman
  • Parvaneh Saeidi
  • Sayyedeh Parisa Saeidi

Abstract

The purpose of this paper is to investigate the relationships among innovation, environmental management accounting (EMA), and firm's financial performance. Specifically, this study explores the relationships of both product and process innovations with financial performance. Furthermore, this study examines the moderating role of EMA on the above relationships. Data were collected in a survey of top managers of the SMEs in manufacturing and consumer product industries in Iran, using a questionnaire. Hierarchical regression analysis was used to test all hypotheses. The findings revealed that both product and process innovations have positive relationships with firms' financial performance, while this effect is significant about product innovation and not significant about process innovation. Moreover, contrary to expectations, this study found a negative moderating effect of EMA on the relationship between process innovation and financial performance. However, no moderating effect of EMA was found on product innovation and financial performance relationship.

Suggested Citation

  • Sayedeh Parastoo Saeidi & Mohd Shahwahid Haji Othman & Parvaneh Saeidi & Sayyedeh Parisa Saeidi, 2018. "The moderating role of environmental management accounting between environmental innovation and firm financial performance," International Journal of Business Performance Management, Inderscience Enterprises Ltd, vol. 19(3), pages 326-348.
    • Handle: RePEc:ids:ijbpma:v:19:y:2018:i:3:p:326-348
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    Citations

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    Cited by:

    1. Musaab Alnaim & Abdelmoneim Bahyeldin Mohamed Metwally, 2024. "Institutional Pressures and Environmental Management Accounting Adoption: Do Environmental Strategy Matter?," Sustainability, MDPI, vol. 16(7), pages 1-20, April.
    2. Abdalwali Lutfi & Hamza Alqudah & Mahmaod Alrawad & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Mohammed Amin Almaiah & Adi Alsyouf & Mohammed Faisal Hassan, 2023. "Green Environmental Management System to Support Environmental Performance: What Factors Influence SMEs to Adopt Green Innovations?," Sustainability, MDPI, vol. 15(13), pages 1-20, July.
    3. Yusheng Kong & Fahad Javed & Jahanzaib Sultan & Muhammad Shehzad Hanif & Noheed Khan, 2022. "EMA Implementation and Corporate Environmental Firm Performance: A Comparison of Institutional Pressures and Environmental Uncertainty," Sustainability, MDPI, vol. 14(9), pages 1-25, May.
    4. Wei Xuecheng & Qaisar Iqbal, 2022. "Ethical Leadership, Bricolage, and Eco-Innovation in the Chinese Manufacturing Industry: A Multi-Theory Perspective," Sustainability, MDPI, vol. 14(12), pages 1-15, June.
    5. Mutasim Asa’d & Wan Norhayati Wan Ahmad & Hazeline Ayoup, 2024. "Environmental Management Accounting Information and Environmental Performance, the Mediating Effect of Environmental Decision Quality," International Journal of Energy Economics and Policy, Econjournals, vol. 14(2), pages 562-573, March.
    6. Shanyong Wang & Hualong Wang & Jing Wang, 2019. "Exploring the effects of institutional pressures on the implementation of environmental management accounting: Do top management support and perceived benefit work?," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 233-243, January.
    7. Jenkins A. Asaah & Beatrice L. Asaah & Austin W. Luguterah, 2020. "Diagnosing the Organizational Culture of Rural Community Banks in Ghana and Its Effects on Their Financial Performance," Journal of Social Science Studies, Macrothink Institute, vol. 7(2), pages 86-114, December.
    8. Badar Latif & Zeeshan Mahmood & Ong Tze San & Ridzwana Mohd Said & Allah Bakhsh, 2020. "Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption," Sustainability, MDPI, vol. 12(11), pages 1-14, June.
    9. Lopes de Sousa Jabbour, Ana Beatriz & Ndubisi, Nelson Oly & Roman Pais Seles, Bruno Michel, 2020. "Sustainable development in Asian manufacturing SMEs: Progress and directions," International Journal of Production Economics, Elsevier, vol. 225(C).

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