IDEAS home Printed from https://ideas.repec.org/a/eco/journ2/2019-05-42.html
   My bibliography  Save this article

The Dynamic association of Energy, Environmental Management Accounting and Green Intellectual Capital with Corporate Environmental Performance and Competitive

Author

Listed:
  • Morni Hayati Jaafar Sidik

    (Universiti Kuala Lumpur Business School, Malaysia)

  • Winwin Yadiati

    (Department of Accounting, Universitas Padjadjaran Indonesia,)

  • Hoyoung Lee

    (Bang College of Business, KIMEP University, Kazakhstan)

  • Nadeem Khalid

    (Executive Education Centre, KIMEP University, Kazakhstan.)

Abstract

The current study aims to investigate the impact of energy efficiency (EE), green intellectual capital (GIC) and environmental management accounting system on environmental performance and competitive advance in Indonesia manufacturing industry. In doing so, we utilized the sophisticated methodology of partial least squares structural equation modeling (PLS-SEM) to identify the potential association among the variables of interest. Even after the growing consciousness for environmental management, there exist some companies that consider the acceptance of environmental trend as an obstacle to their growth and performance. The results confirm that all selected variables have a positive and significant impact on environmental performance and competitive advantage in the manufacturing industry in Indonesia. Moreover, the outcomes of the PLSSEM confirm that environmental performance and competitive advantage have positively and expressively impacted by green intellectual, EE and environmental accounting system. In general, the results of PLS confirm that the three factors, i.e., GIC, EE, and environmental accounting management system are the positive and significant contributor to enhance the environmental performance and competitive advantage of the firm in Indonesia manufacturing industry.

Suggested Citation

  • Morni Hayati Jaafar Sidik & Winwin Yadiati & Hoyoung Lee & Nadeem Khalid, 2019. "The Dynamic association of Energy, Environmental Management Accounting and Green Intellectual Capital with Corporate Environmental Performance and Competitive," International Journal of Energy Economics and Policy, Econjournals, vol. 9(5), pages 379-386.
    • Handle: RePEc:eco:journ2:2019-05-42
    as

    Download full text from publisher

    File URL: https://www.econjournals.com/index.php/ijeep/article/download/8283/4535
    Download Restriction: no
    File URL: https://www.econjournals.com/index.php/ijeep/article/view/8283/4535
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Boyd, Gale A. & Curtis, E. Mark, 2014. "Evidence of an “Energy-Management Gap” in U.S. manufacturing: Spillovers from firm management practices to energy efficiency," Journal of Environmental Economics and Management, Elsevier, vol. 68(3), pages 463-479.
    2. Adebayo Agbejule, 2005. "The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note," Accounting and Business Research, Taylor & Francis Journals, vol. 35(4), pages 295-305.
    3. Badri, Masood A. & Davis, Donald & Davis, Donna, 2000. "Operations strategy, environmental uncertainty and performance: a path analytic model of industries in developing countries," Omega, Elsevier, vol. 28(2), pages 155-173, April.
    4. Jitpisut Bubphapant, 2017. "Factors Influencing Consumer Purchase Intention of "KU Phuphan Black-Bone Chicken Product" in Sakon Nakhon Province, Thailand : A Study Based on the Theory of Planned Behavior (TPB)," International Journal of Management and Sustainability, Conscientia Beam, vol. 6(2), pages 23-32.
    5. Jitpisut Bubphapant, 2017. "Factors Influencing Consumer Purchase Intention of," International Journal of Management and Sustainability, Conscientia Beam, vol. 6(2), pages 23-32.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Khanifah Khanifah & Udin Udin & Nor Hadi & Fitri Alfiana, 2020. "Environmental Performance and Firm Value: Testing the Role of Firm Reputation in Emerging Countries," International Journal of Energy Economics and Policy, Econjournals, vol. 10(1), pages 96-103.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Kube, Roland & von Graevenitz, Kathrine & Löschel, Andreas & Massier, Philipp, 2019. "Do voluntary environmental programs reduce emissions? EMAS in the German manufacturing sector," Energy Economics, Elsevier, vol. 84(S1).
    2. Ailton Batista de Albuquerque Junior & Andréia Nunes de Sousa & Annalies Barbosa Borges & Oliveira Cristiane Simões & Edinilza Maria Anastácio Feitosa & Edite Batista de Albuquerque, 2021. "Evaluation of School Learning in Preceptoral Training: Checks and Reverberations," European Journal of Social Sciences Education and Research Articles, Revistia Research and Publishing, vol. 8, May - Aug.
    3. Gale A. Boyd and Jonathan M. Lee, 2020. "Relative Effectiveness of Energy Efficiency Programs versus Market Based Climate Policies in the Chemical Industry," The Energy Journal, International Association for Energy Economics, vol. 0(Number 3), pages 39-62.
    4. Gale Boyd & Matt Doolin, 2020. "The Energy Efficiency Gap and Energy Price Responsiveness in Food Processing," Working Papers 20-18, Center for Economic Studies, U.S. Census Bureau.
    5. Löschel, Andreas & Lutz, Benjamin Johannes & Massier, Philipp, 2017. "Credit constraints, energy management practices, and investments in energy saving technologies: German manufacturing in close-up," ZEW Discussion Papers 17-072, ZEW - Leibniz Centre for European Economic Research.
    6. Jacobo Gomez-Conde & Ernesto Lopez-Valeiras & Fabricia Silva Rosa & Rogério João Lunkes, 2023. "The effect of management control systems in managing the unknown: Does the market appreciate the breadth of vision?," Review of Managerial Science, Springer, vol. 17(8), pages 2769-2795, November.
    7. Vicente Fruet & Daniel Campos & Lorena Caridad, 2023. "Itaipu Binational Dam: A Quantitative Analysis of the Economic and Social Impacts in Paraguay. Successful or not?," SAGE Open, , vol. 13(4), pages 21582440231, December.
    8. Cao, Qing & Baker, Jeff & Schniederjans, Dara, 2014. "Bullwhip effect reduction and improved business performance through guanxi: An empirical study," International Journal of Production Economics, Elsevier, vol. 158(C), pages 217-230.
    9. Karplus, Valerie J. & Geissmann, Thomas & Zhang, Da, 2021. "Institutional complexity, management practices, and firm productivity," World Development, Elsevier, vol. 142(C).
    10. Jan Stede, 2019. "Do Energy Efficiency Networks Save Energy? Evidence from German Plant-Level Data," Discussion Papers of DIW Berlin 1813, DIW Berlin, German Institute for Economic Research.
    11. Francesco Vona & Giovanni Marin & Davide Consoli & David Popp, 2015. "Green Skills," Working Papers 2015.72, Fondazione Eni Enrico Mattei.
    12. Dowlatshahi, Shad & Cao, Qing, 2006. "The relationships among virtual enterprise, information technology, and business performance in agile manufacturing: An industry perspective," European Journal of Operational Research, Elsevier, vol. 174(2), pages 835-860, October.
    13. Merschmann, Ulf & Thonemann, Ulrich W., 2011. "Supply chain flexibility, uncertainty and firm performance: An empirical analysis of German manufacturing firms," International Journal of Production Economics, Elsevier, vol. 130(1), pages 43-53, March.
    14. Matolcsy, Zoltan & Wakefield, James, 2017. "Multinational headquarter control of wholly owned foreign subsidiaries," The British Accounting Review, Elsevier, vol. 49(3), pages 275-293.
    15. repec:wsi:acsxxx:v:21:y:2019:i:08:n:s1363919619500117 is not listed on IDEAS
    16. repec:hal:spmain:info:hdl:2441/3qoljitavv93bptuhfaq9drocb is not listed on IDEAS
    17. Reinking, Jeff & Arnold, Vicky & Sutton, Steve G., 2020. "Synthesizing enterprise data through digital dashboards to strategically align performance: Why do operational managers use dashboards?," International Journal of Accounting Information Systems, Elsevier, vol. 37(C).
    18. Amir Abolhassani & Gale Boyd & Majid Jaridi & Bhaskaran Gopalakrishnan & James Harner, 2023. "“Is Energy That Different from Labor?” Similarity in Determinants of Intensity for Auto Assembly Plants," Energies, MDPI, vol. 16(4), pages 1-35, February.
    19. Thuzar Linn & Broos Maenhout, 2019. "The impact of environmental uncertainty on the performance of the rice supply chain in the Ayeyarwaddy Region, Myanmar," Agricultural and Food Economics, Springer;Italian Society of Agricultural Economics (SIDEA), vol. 7(1), pages 1-29, December.
    20. Maynard, M. Travis & Falcone, Ellie C. & Petersen, Kenneth J. & Fugate, Brian S. & Bonney, Leff, 2020. "Conflicting paradigms in manufacturing and marketing decisions: The effects of situational awareness on team performance," International Journal of Production Economics, Elsevier, vol. 230(C).
    21. Gillani, Fatima & Chatha, Kamran Ali & Sadiq Jajja, Muhammad Shakeel & Farooq, Sami, 2020. "Implementation of digital manufacturing technologies: Antecedents and consequences," International Journal of Production Economics, Elsevier, vol. 229(C).
    22. Fazal Haleem & Muhammad Jehangir & Asia Baig, 2017. "Operations Strategy Practices of SMEs," Global Economics Review, Humanity Only, vol. 2(1), pages 12-23, December.

    More about this item

    Keywords

    Energy efficiency; green intellectual capital; environmental performance; competitive advantage; Indonesia.;
    All these keywords.

    JEL classification:

    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation
    • Q50 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - General
    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ2:2019-05-42. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ilhan Ozturk (email available below). General contact details of provider: http://www.econjournals.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.