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Environmental management accounting and innovation: an exploratory analysis

Citations

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Cited by:

  1. Michael Dobler & Kaouthar Lajili & Daniel Zéghal, 2014. "Environmental Performance, Environmental Risk and Risk Management," Business Strategy and the Environment, Wiley Blackwell, vol. 23(1), pages 1-17, January.
  2. Mihaela (Åžtefan) HINT, 2021. "Implementation Of Procedures For Delimiting Environmental Costs For Effcient Management Following The Example Of The Electrical Lighting Equipment Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-5.
  3. Kaveh Asiaei & Nick Bontis & Raziye Alizadeh & Mehdi Yaghoubi, 2022. "Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 76-93, January.
  4. Matthew Egan, 2018. "Utilising Accounting and Accountants in the Management of Water Efficiency," Australian Accounting Review, CPA Australia, vol. 28(3), pages 356-373, September.
  5. Teddy Ossei Kwakye & Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Fred Kwasi Anokye, 2018. "Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
  6. Kaveh Asiaei & Nick Bontis & Omid Barani & Ruzita Jusoh, 2021. "Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(1), pages 85-126, March.
  7. Nitzl, Christian, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 19-35.
  8. Tze San Ong & Boon Heng Teh & Ah Suat Lee, 2019. "Contingent Factors and Sustainable Performance Measurement (SPM) Practices of Malaysian Electronics and Electrical Companies," Sustainability, MDPI, vol. 11(4), pages 1-33, February.
  9. Abeer M. Abdelhalim & Nahla Ibrahim & Mohammed Alomair, 2023. "The Moderating Role of Digital Environmental Management Accounting in the Relationship between Eco-Efficiency and Corporate Sustainability," Sustainability, MDPI, vol. 15(9), pages 1-16, April.
  10. Nuttasorn Ketprapakorn & Sooksan Kantabutra, 2019. "Sustainable Social Enterprise Model: Relationships and Consequences," Sustainability, MDPI, vol. 11(14), pages 1-39, July.
  11. Ikenna Elias Asogwa & Maria Estela Varua & Peter Humphreys & Rina Datt, 2021. "Understanding Sustainability Reporting in Non-Governmental Organisations: A Systematic Review of Reporting Practices, Drivers, Barriers and Paths for Future Research," Sustainability, MDPI, vol. 13(18), pages 1-26, September.
  12. Hummel, Katrin & Laun, Ute & Krauss, Annette, 2021. "Management of environmental and social risks and topics in the banking sector - An empirical investigation," The British Accounting Review, Elsevier, vol. 53(1).
  13. Sorina Geanina Stanescu & Ion Cucui & Constantin Aurelian Ionescu & Liliana Paschia & Mihaela Denisa Coman & Nicoleta Luminiţa Gudanescu Nicolau & Marilena Carmen Uzlau & Mihaela Leasa Lixandru, 2021. "Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems," IJERPH, MDPI, vol. 18(4), pages 1-21, February.
  14. Ruth Namakonzi & Ruth Namakonzi, 2014. "Environmental management accounting and environmental management in manufacturing industries in Uganda," Working Papers 2014/39, Maastricht School of Management.
  15. Doorasamy Mishelle, 2016. "The Perceptions of Management on the Benefits of Adopting an Environmental Management Accounting System as a Waste Management Tool," Foundations of Management, Sciendo, vol. 8(1), pages 93-106, January.
  16. Kaveh Asiaei & Ruzita Jusoh & Omid Barani & Arash Asiaei, 2022. "How does green intellectual capital boost performance? The mediating role of environmental performance measurement systems," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1587-1606, May.
  17. 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.
  18. Chaminda Wijethilake & Rahat Munir & Ranjith Appuhami, 2018. "Environmental Innovation Strategy and Organizational Performance: Enabling and Controlling Uses of Management Control Systems," Journal of Business Ethics, Springer, vol. 151(4), pages 1139-1160, September.
  19. Quang Linh Huynh & Tran Thi Ngoc Lan, 2021. "Importance of Environmentally Managerial Accounting to Environmental and Economic Performance," International Journal of Energy Economics and Policy, Econjournals, vol. 11(5), pages 381-388.
  20. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
  21. Heggen, Campbell, 2019. "The role of value systems in translating environmental planning into performance," The British Accounting Review, Elsevier, vol. 51(2), pages 130-147.
  22. Biswaraj Ghosh & Christian Herzig & Musa Mangena, 2019. "Controlling for sustainability strategies: findings from research and directions for the future," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 5-24, April.
  23. Laguir, Issam & Stekelorum, Rébecca & El Baz, Jamal, 2021. "Proactive environmental strategy and performances of third party logistics providers (TPLs): Investigating the role of eco-control systems," International Journal of Production Economics, Elsevier, vol. 240(C).
  24. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.
  25. Komang Adi Kurniawan Saputra & Bambang Subroto & Aulia Fuad Rahman & Erwin Saraswati, 2022. "Eco-Efficiency and Energy Audit to Improve Environmental Performance: An Empirical Study of Hotels in Bali-Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 175-182, November.
  26. Mariusz Karwowski & Monika Raulinajtys‐Grzybek, 2021. "The application of corporate social responsibility (CSR) actions for mitigation of environmental, social, corporate governance (ESG) and reputational risk in integrated reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1270-1284, July.
  27. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2023. "The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2245-2271, June.
  28. Nur Fitriyah, 2019. "Financial Development and Environmental Degradation in Indonesia: Evidence from Auto Regressive Distributed Lag Bound Testing Method," International Journal of Energy Economics and Policy, Econjournals, vol. 9(5), pages 394-400.
  29. Nursyazwani Mohd Fuzi & Nurul Fadly Habidin & Sharul Effendy Janudin & Sharon Yong Yee Ong, 2016. "Environmental Management Accounting Practices and Environmental Performance for Malaysian Manufacturing Industry," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 135-141, November.
  30. Garcés-Ayerbe, Concepción & Cañón-de-Francia, Joaquín, 2017. "The Relevance of Complementarities in the Study of the Economic Consequences of Environmental Proactivity: Analysis of the Moderating Effect of Innovation Efforts," Ecological Economics, Elsevier, vol. 142(C), pages 21-30.
  31. Sophie Hoozée & Falconer Mitchell, 2018. "Who Influences the Design of Management Accounting Systems? An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 28(3), pages 374-390, September.
  32. Björn Christensen & Alexander Himme, 2017. "Improving environmental management accounting: how to use statistics to better determine energy consumption," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 227-243, May.
  33. A.D. Nuwan Gunarathne & Ki‐Hoon Lee & Pubudu K. Hitigala Kaluarachchilage, 2021. "Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 825-839, February.
  34. Hellen Ogutu & Youssef El Archi & Lóránt Dénes Dávid, 2023. "Current trends in sustainable organization management: A bibliometric analysis," Oeconomia Copernicana, Institute of Economic Research, vol. 14(1), pages 11-45, March.
  35. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
  36. Gilbert K. Amoako & Anokye M. Adam & George Tackie & Clement Lamboi Arthur, 2021. "Environmental Accountability Practices of Environmentally Sensitive Firms in Ghana: Does Institutional Isomorphism Matter?," Sustainability, MDPI, vol. 13(17), pages 1-14, August.
  37. 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.
  38. 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.
  39. Kocsis, David, 2019. "A conceptual foundation of design and implementation research in accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.
  40. Fábio Frezatti & Diógenes de Souza Bido & Ana Paula Capuano da Cruz & Maria José de Camargo Machado, 2015. "The Structure of Artefacts of Management Control in the Innovation Process: Does Exist Association with the Strategic Profile?," Brazilian Business Review, Fucape Business School, vol. 12(1), pages 128-153, January.
  41. Yuan Ma & Qiang Zhang & Qiyue Yin, 2019. "Influence of Environmental Management on Green Process Innovation: Comparison of Multiple Mediating Effects Based on Routine Replication," IJERPH, MDPI, vol. 16(22), pages 1-13, November.
  42. Kittisak Jermsittiparsert & Sudawan Somjai & Sriparinya Toopgajank, 2020. "Factors Affecting Firm s Energy Efficiency and Environmental Performance: The Role of Environmental Management Accounting, Green Innovation and Environmental Proactivity," International Journal of Energy Economics and Policy, Econjournals, vol. 10(3), pages 325-331.
  43. Alexander Mersereau & Nicolas Mottis, 2011. "Corporate social responsibility and management control," Post-Print hal-00661041, HAL.
  44. Irene Eleonora Lisi, 2018. "Determinants and Performance Effects of Social Performance Measurement Systems," Journal of Business Ethics, Springer, vol. 152(1), pages 225-251, September.
  45. Lino Cinquini & Emilio Passetti & Andrea Tenucci, 2016. "La sostenibilit? ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 15-32.
  46. Windu Mulyasari & Sekar Mayangsari, 2020. "Environmental Management Accounting, Islamic Social Reporting, and Corporate Governance Mechanism on Sharia-Approved Companies in Indonesia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(1), pages 284-292, January.
  47. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
  48. Robert Miehe & Matthias Finkbeiner & Alexander Sauer & Thomas Bauernhansl, 2022. "A System Thinking Normative Approach towards Integrating the Environment into Value-Added Accounting—Paving the Way from Carbon to Environmental Neutrality," Sustainability, MDPI, vol. 14(20), pages 1-20, October.
  49. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
  50. Andreea Mihaela HINT(?TEFAN) & Dan Ioan TOPOR & Andreea MARIN-PANTELESCU, 2019. "Legislative Environment And The Importance Of Accounting Environmental Costs In The Lighting Body Industry," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 374-385, November.
  51. Tu Thanh Hoai & Nha Nguyen Minh & Hien Vo Van & Nguyen Phong Nguyen, 2023. "Accounting going green: The move toward environmental sustainability in Vietnamese manufacturing firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1928-1941, July.
  52. Chan, Hing Kai & Wang, Xiaojun & Raffoni, Anna, 2014. "An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting," The British Accounting Review, Elsevier, vol. 46(4), pages 344-360.
  53. Ricardo Pinto & Isabel Lourenço & Ana Simões, 2022. "Does Innovation Spur Integrated Reporting?," Sustainability, MDPI, vol. 15(1), pages 1-20, December.
  54. Luo, Le & Tang, Qingliang, 2016. "Determinants of the Quality of Corporate Carbon Management Systems: An International Study," The International Journal of Accounting, Elsevier, vol. 51(2), pages 275-305.
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