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Antecedents of Environmental Management Accounting and Environmental Performance: Evidence from Indonesian Small and Medium Enterprises

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

Small and medium enterprises (SMEs) play a significant role in Indonesian business growth. Therefore, the objective of the present study is to investigate the association of antecedents of environmental management accounting and environmental performance in Indonesian SMEs. In doing so, the current study seeks to identify the internal and external influencing factors for firms in adopting EMA and its subsequent impact on SMEs environmental performance. The outcomes of the PLS-SEM confirm that benefit expectation has significantly and positively impacted on Environmental Management Accounting. The results of PLS-SEM also confirm that Regulatory Pressure has a positive and significant impact on environmental management accounting. Finally, the results of partial least square modelling confirm that environmental management accounting also has a positive and significant impact on environmental performance.

Suggested Citation

  • Azhar Susanto & Meiryani Meiryani, 2019. "Antecedents of Environmental Management Accounting and Environmental Performance: Evidence from Indonesian Small and Medium Enterprises," International Journal of Energy Economics and Policy, Econjournals, vol. 9(6), pages 401-407.
    • Handle: RePEc:eco:journ2:2019-06-48
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    References listed on IDEAS

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    Cited by:

    1. Naveed Iqbal Chaudhry & Muhammad Amir, 2020. "From institutional pressure to the sustainable development of firm: Role of environmental management accounting implementation and environmental proactivity," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3542-3554, December.
    2. Quang Linh Huynh & Tran Thi Ngoc Lan, 2021. "Importance of Environmentally Managerial Accounting to Environmental and Economic Performance," International Journal of Energy Economics and Policy, Econjournals, vol. 11(5), pages 381-388.
    3. Harmon Chaniago, 2022. "The effect innovation cloning to small business success: entrepreneurial perspective," Journal of Innovation and Entrepreneurship, Springer, vol. 11(1), pages 1-18, December.
    4. Mansour Alyahya & Meqbel Aliedan & Gomaa Agag & Ziad H. Abdelmoety, 2022. "Exploring the Link between Sustainable Development Practices, Institutional Pressures, and Green Innovation," Sustainability, MDPI, vol. 14(21), pages 1-15, November.

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    More about this item

    Keywords

    Environmental management accounting; environmental performance; SMEs; 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

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