IDEAS home Printed from https://ideas.repec.org/h/spr/csrchp/978-3-030-36970-5_10.html
   My bibliography  Save this book chapter

The Impact of Environmental Management Accounting Practices on Organizational Sustainability of the ISO 14001 Companies in Thailand

In: Responsible Business in a Changing World

Author

Listed:
  • Kwannaree Klaprabchone

    (Kanchanaburi Rajabhat University
    Sripatum University)

  • Montree Chuaychoo

    (Sripatum University)

  • Worakorn Chaemmuangpak

    (Vorakorn and Suchada Auditing Co., Ltd.)

Abstract

The conducted study aimed at indicating the impact of environmental management accounting practices on organizational sustainability of the certified ISO 14001 companies in Thailand. This study adopted a questionnaire survey of 400 samples and analysed data through Multiple Indicators and Multiple Causes Model (MIMIC). The results showed that the driving force of stakeholders (SDP) and environmental CSR (CSR) possessed a negative impact on environmental management accounting practices (EAP) with coefficient values at 0.38∗∗ and 0.42∗∗, respectively at the significance level of 0.01. On the contrary, accountant expertise (ACE) and account policy on environmental aspect from leaders (POL) possessed a positive impact on environmental management accounting practices (EAP)with coefficient values at 1.14∗∗and 1.33, respectively at the significance level of 0.01. Also, environmental management accounting practices (EAP) and competitive financial advantage (CAF) possessed a positive impact on organizational sustainability (OST) with coefficient values at 0.63∗∗ and 0.70∗∗, respectively at the significance level of 0.01. The findings of this research were aimed at increasing an opportunity of the certified ISO 14001 companies in Thailand in organizational sustainability improvement through the use of environmental management accounting practices.

Suggested Citation

  • Kwannaree Klaprabchone & Montree Chuaychoo & Worakorn Chaemmuangpak, 2020. "The Impact of Environmental Management Accounting Practices on Organizational Sustainability of the ISO 14001 Companies in Thailand," CSR, Sustainability, Ethics & Governance, in: Belén Díaz Díaz & Nicholas Capaldi & Samuel O. Idowu & René Schmidpeter (ed.), Responsible Business in a Changing World, pages 171-182, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-36970-5_10
    DOI: 10.1007/978-3-030-36970-5_10
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:csrchp:978-3-030-36970-5_10. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.