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The impact of Environmental Accounting Information System Alignment on Firm Performance and Environmental Performance: A case of Small and Medium Enterprises s of Indonesia

Author

Listed:
  • Azhar Susanto

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

  • Meiryani Meiryani

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

Abstract

The current research investigates the empirical debate that impact of alignment environmental accounting information system on firm performance and environmental performance. For doing this purpose, the current study examines the impact of environmental requirement and environmental capability on alignment of accounting information system. Furthermore, the study investigates the effect of environmental alignment on firm performance and environmental performance. The current study is conducted in the small-medium enterprises in Indonesia. The results of structural equation modeling confirm that EAIS requirement and EAIS capability have a positive and significant impact on EAIS alignment. Moreover, the results also confirm that EAIS alignment has a positive and significant impact on firm performance and environmental performance in Indonesia. Alongside, the study also implies that the responsiveness of the organization towards environmental needs is critical not only to the nature but to the organization itself in building corporate image, sustainable practices and certifications that enhance organization repute and managers understanding of the environmental need along with improved societal commitments.

Suggested Citation

  • Azhar Susanto & Meiryani Meiryani, 2019. "The impact of Environmental Accounting Information System Alignment on Firm Performance and Environmental Performance: A case of Small and Medium Enterprises s of Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 9(2), pages 229-236.
    • Handle: RePEc:eco:journ2:2019-02-26
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    Cited by:

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    2. Iryna Zamula & Maryna Tanasiieva & Vitalii Travin & Vitalii Nitsenko & Tomas Balezentis & Dalia Streimikiene, 2020. "Assessment of the Profitability of Environmental Activities in Forestry," Sustainability, MDPI, vol. 12(7), pages 1-15, April.
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    4. Haitham Mohsin Kareem & Mohammed Dauwed & Ahmed Meri & Mu’taman Jarrar & Mohammad Al-Bsheish & Ali Abdulameer Aldujaili, 2021. "The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs," Sustainability, MDPI, vol. 13(22), pages 1-13, November.

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    More about this item

    Keywords

    Environmental accounting information system; firm performance; environmental performance; Indonesia.;
    All these keywords.

    JEL classification:

    • E01 - Macroeconomics and Monetary Economics - - General - - - Measurement and Data on National Income and Product Accounts and Wealth; Environmental Accounts
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development

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