PurposeThis study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship between environmental management accounting and organizational performance.Design/methodology/approachThis research uses survey methods designed for management accountants of large manufacturing companies in Indonesia. Data from 123 respondents were analyzed using the WarpPLS.FindingsThe implementation of environmental management accounting exerted a positive effect on organizational performance. It is evident that the implementation of environmental management accounting encourages companies to innovate processes which will improve how well the organization performs.Research limitations/implicationsThese findings still contained several limitations such as data were only collected from one province in Indonesia, and so the findings might not be generalizable to other provinces in Indonesia. Also, the number of variables studied only involved three. The study only focused on certain dimensions of environmental management accounting without considering other dimensions in-depth.Practical implicationsThese findings extend the literature on environmental management accounting and demonstrate, from a practical perspective, environmental management accounting (EMA), which prioritizes the environment, will encourage companies to innovate their processes so that they are more environmentally friendly; EMA recognizes the important role of accountants in managing environmental issues.Originality/valueThis study documents the importance of environmental management accounting to assist companies in getting accurate information on environmental issues and environmental costs.
Purpose
This study aims to investigate the effect of authentic leadership on internal whistleblowing intention through psychological safety.
Design/methodology/approach
To test the hypotheses, the partial least square analysis is applied to questionnaire survey data from 201 employees from State Province Government of Indonesia.
Findings
The results reveal that authentic leadership and psychological safety influence the internal whistleblowing intention. The result also indicates that authentic leadership has an indirect effect on internal whistleblowing intention through psychological safety.
Originality/value
This study has made a valuable contribution for scholars and managers to the understanding of factors that affect internal whistleblowing intention at government officers in Indonesia context.
The purpose of this study is to develop and test a comprehensive model of reduced audit quality behavior. Specifically, this study examines the effects of external locus of control, auditor performance, and organizational commitment on reduced audit quality behavior. To test the hypotheses, a Partial Least Square analysis is applied to questionnaire survey data from 97 auditor working in public accounting firm in Sumatera Island, Indonesia. As hypothesized, the result revealed the existence of a positive influence of external locus of control on reduced audit quality behavior. In addition, auditors performance and organizational commitment also have a negative influence on reduced audit quality behavior. Result also indicates that externals locus of control has an indirect effect on reduced audit quality behavior through auditors performance and organizational commitment. Organizational commitment has an indirect effect on reduced audit quality behavior through auditors performance.
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