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The Issues Influencing of Environmental Accounting Information Systems: An Empirical Investigation of SMEs in Indonesia

Author

Listed:
  • Meiryani Meiryani

    (Department of Accounting, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia,)

  • Azhar Susanto

    (Department of Accounting, Faculty of Economics and Business, Padjadjaran University, Bandung, Indonesia,)

  • Dezie Leonarda Warganegara

    (Department of Accounting and Finance, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia.)

Abstract

Recognizing the limitations in corporate environmental accounting systems, the present study examines the critical issues in the usefulness of Environmental Accounting Information Systems (EAIS). In this regard, the study investigates the impact of perceived environmental uncertainty (PEU), sophistication of information technology (ITS) and measuring errors in environmental cost (EEC) on EAIS alignment in Indonesian SMEs. The findings of Confirmatory Factor Analysis (CFA) lead to conclude that the conceptual model fulfills the goodness of fit criteria. Furthermore, the results of Structural Equation Modeling establish that sophistication of IT, measuring errors in environmental cost and perceived environmental uncertainty have significant impact in influencing the Alignment of Environment Accounting Information System in Indonesia.

Suggested Citation

  • Meiryani Meiryani & Azhar Susanto & Dezie Leonarda Warganegara, 2019. "The Issues Influencing of Environmental Accounting Information Systems: An Empirical Investigation of SMEs in Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 9(1), pages 282-290.
    • Handle: RePEc:eco:journ2:2019-01-36
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    References listed on IDEAS

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    Cited by:

    1. Mousa Mohammad Abdullah Saleh & Omar A. A. Jawabreh, 2020. "Role of Environmental Awareness in the Application of Environmental Accounting Disclosure in Tourism and Hotel Companies and its Impact on Investor s Decisions in Amman Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 10(2), pages 417-426.

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    More about this item

    Keywords

    Environmental Accounting Information Systems; Environmental Cost; IT sophistication; Environmental Uncertainty;
    All these keywords.

    JEL classification:

    • Q34 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Natural Resources and Domestic and International Conflicts
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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