Environmental management accounting practices, management system, and performance

Abstract

Purpose The purpose of this paper is to examine the relationship between environmental management accounting practices (EMAP), environmental management system (EMS) and organizational performance (OPM) for Malaysian manufacturing industry by using structural equation modeling (SEM) approach. Design/methodology/approach The population of the Malaysian manufacturing industry comprised 2,600 manufacturing companies. The unit of analysis is the organization that participated in the survey comprised of automotive/machinery, plastics/rubber/metal, food/tobacco, electrical/electronics and chemical/woods. Out of the 2,600 questionnaires sent to the respondents, 395 were received from manufacturing companies. The collected data are analyzed with the IBM SPSS Statistics and SEM technique. Findings Findings found that EMS implementation as a partial mediator to improve EMAP and OPM for Malaysian manufacturing industry. Further, the implementation of EMS was found to mediate the relationship between EMAP and OPM. Research limitations/implications The understanding of the importance of studying the relationship between EMAP, EMS and OPM has been emphasized in the present study. In fact, the findings of this study along with its limitations have paved the way for future research in EMAP, EMS and OPM areas. Practical implications This research provides important guidelines for manufacturers and related companies to implement EMAP and EMS in order to improve OPM. Hence, the Malaysian manufacturing industry may need to consider the measurement of EMAP, EMS and OPM as beneficial to their manufacturing companies. Originality/value The research contributes to the environmental management accounting by empirically linking the relationship between EMAP, EMS and OPM for Malaysian manufacturing industry.

Green practices and sustainability performance: the exploratory links of organizational culture and quality improvement practices

“…Both OC and QIP have shown significant positive effects with EP_SP but not with EnP. The findings are similar to several recent studies (Fuzi et al. , 2020; Ghadimi et al.…”

“…This study offers a constructive basis for managers to adopt green practices and quality improvement practices to improve sustainability performance through a sustainability-supportive and innovative organizational culture (Agyabeng-Mensah et al. , 2021; Fuzi et al. , 2020; Ghadimi et al.…”

“…Not too long ago, the collective psyche of businesses was to focus on generating wealth through strong economic performance (Fuzi et al. , 2020; Gorane and Kant, 2017), but modern knowledge suggests that economic growth is not enough and that businesses should also simultaneously preserve the natural environment and our society (Agyabeng-Mensah et al.…”

Antecedents of organizational citizenship behavior towards the environment in manufacturing organizations: using a structural equation modeling approach

“…Moreover, EMS guidelines for the manufacturing industry have been entirely instrumental. Scholars (Fuzi et al , 2019) have argued in favor of Malaysian manufacturing firms adopting EMS so that their personnel can enact PEBs. EMS is a framework comprising specific parameters that the compliant firms voluntarily adopt.…”

“…This framework is helpful regarding guidance for manufacturing businesses to become sustainable and reduce their impact on the environment (Phan and Baird, 2015). Researchers (Fuzi et al , 2019) have suggested that these firms should be encouraged to embrace EMS to improve their performance. EMS is voluntarily adopted, and it has been proven to be a critical factor in the success of firms that seek to balance their finance and sustainability aspects (Bravi et al , 2020).…”