The impact of environmental management accounting on environmental and financial performance: empirical evidence from Bangladesh

BC Deb, MM Rahman, MS Rahman - Journal of Accounting & …, 2022 - emerald.com
Purpose This study aims to investigate the impact of environmental management accounting
(EMA) on manufacturing companies' environmental and financial performance in …

Material flow cost accounting in developing countries: A systematic review

TT Tran, C Herzig - Sustainability, 2020 - mdpi.com
This study aims to provide a better understanding of material flow cost accounting (MFCA)
application in developing countries, which are characterized by rapid structure …

From institutional pressure to the sustainable development of firm: Role of environmental management accounting implementation and environmental proactivity

NI Chaudhry, M Amir - Business Strategy and the Environment, 2020 - Wiley Online Library
The current study purposes to assess the impact of institutional pressures (coercive, mimetic,
and normative) on environmental performance of the firm along with the mediation of …

[HTML][HTML] Understanding the relationship between environmental management accounting and firm performance: The role of environmental innovation and stakeholder …

AM Gerged, N Zahoor, CJ Cowton - Management Accounting Research, 2024 - Elsevier
This study examines the role of environmental management accounting (EMA) as a
mechanism for enhancing firm performance. Primary data were collected by means of a …

Green intellectual capital and corporate economic sustainability: The mediating role of financial condition

NI Chaudhry, MA Chaudhry - Pakistan Journal of Commerce and Social …, 2022 - econstor.eu
This study aims to assess the effect of green intellectual capital on corporate economic
sustainability in the manufacturing sector of Pakistan. Moreover, it also investigates whether …

Exploring the link between sustainable development practices, institutional pressures, and green innovation

M Alyahya, M Aliedan, G Agag, ZH Abdelmoety - Sustainability, 2022 - mdpi.com
Academics, business leaders, and policymakers are paying more and more attention to
sustainable development. The influence of external forces on sustainable development …

Drivers of sustainability accounting and reporting in emerging economies: evidence from Nigeria

IM Ikpor, E Bracci, CI Kanu, R Ievoli, B Okezie… - Sustainability, 2022 - mdpi.com
Stakeholders' demand for companies to provide social, economic and environmental reports
is increasingly becoming a fundamental requirement for companies. This paper investigates …

EMA implementation and corporate environmental firm performance: a comparison of institutional pressures and environmental uncertainty

Y Kong, F Javed, J Sultan, MS Hanif, N Khan - Sustainability, 2022 - mdpi.com
Environmental management accounting (EMA) practices guide a firm's response to
perceived environmental uncertainty (EU) and various institutional pressures (IP). Drawing …

The role of attributes based costing technology in achieving sustainable development goals

SA Ahmad, GA Sulaiman - … of Professional Business Review: Int. J …, 2023 - dialnet.unirioja.es
Purposes: The aim of this study is to examine the effect of cost-based ABC II specifications to
achieve sustainable development goals, in order to support decision-making to meet the …

Environmental innovation and financial performance: Mediating role of environmental management accounting and firm's environmental strategy

NI Chaudhry, H Asad, RI Hussain - Pakistan Journal of Commerce …, 2020 - econstor.eu
The purpose of this study is to empirically investigate the impact of environmental innovation
constituting product innovation (PDI) and process innovation (PCI) on firms' financial …