Year: 2026
Type: article
Study design: Observational Study
Abstract: The present study aimed to evaluate the antecedents and outcomes of Environmental Management Accounting (EMA) implementation, and to assess the mediating roles of EMA in the relationships between EUTY and OPRF, ESGY and OPRF, and ESTY and OPRF. It further aimed to analyse the moderating effect of TMC on the relationship between EMA implementation and OPRF. The current study was conducted among small and medium manufacturing enterprises (SMEs) in Oman, using a survey of 383 managers. Results from structural equation modelling revealed that EUTY , ESGY, and ESTY are positive predictors of EMA implementation in manufacturing SMEs in Oman. Furthermore, it was found that EMA implementation significantly mediated the relationships among EUTY and OPRF, ESGY and OPRF, and ESTY and OPRF. Results further confirmed that TMC serves as a significant and positive catalyst for the relationship between EMA implementation and OPRF. The currently studied rare, mediated-moderated conceptual model to evaluate the antecedents and outcomes of EMA implementation makes the current study rare of its kind, contributing to the literature on EMA implementation, sustainability, and the resource-based view.
DOI: 10.14419/63pscz47
Institutions: Universiti Tenaga Nasional, Sohar University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7124244403
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