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Environmental Management Accounting Practices IntercedingBetween Environmental Proactivity and EnvironmentalPerformance: A PLS-SEM Approach

Year: 2025

Type: article

Abstract: This study looks at how environmental management accounting procedures (EMA) affect the ‎link between a company's environmental proactivity (Envpro) and its environmental performance ‎‎(EP). For the study, 341 people who work in manufacturing in Oman filled out a questionnaire. ‎After looking at the respondent and business profiles, the study's structural model's latent ‎variables and the proposed research hypotheses were tested for reliability and validity. For SEM ‎data analysis, researchers employed PLS-SEM. Envpro doesn't influence EP directly, but ‎it does affect EP indirectly through EMA. Even though EMA practices make EP better. The data ‎also showed that ownership structure, firm size, and age positively influenced EP. This is the first ‎study to examine how EMA affects the link between Envpro and EP in Oman‎.

Source: International Journal of Accounting and Economics Studies

DOI: 10.14419/fq1rxz47

Authors: Abdul rahim saleh Ibrahim AlBalushi, Mohd Rizuan Abdul Kadir, Sarfaraz Javed

Institutions: Universiti Tenaga Nasional, Sohar University

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W4415104591

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