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Environmental activity management: its use and impact on environmental performance

Author

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  • Thanh Nguyet Phan
  • Kevin Baird
  • Sophia Su

Abstract

Purpose - The study provides an insight into the application and usefulness of activity management (AM) principles in an environmental context. Specifically, the purpose of this paper is to examine the extent of use of environmental activity management (EAM) utilising Gosselin’s (1997) three levels of AM (namely, environmental activity analysis (EAA), environmental activity cost analysis (EACA), and environmental activity-based costing (EABC)). The study also examines the association between EAM and environmental performance, and the role of decision quality as a mediator in this relationship. Design/methodology/approach - Data were collected from 208 Australian organisations across different industries using a mail survey questionnaire. Findings - The results indicate a relatively high extent of EAA use but a low extent of use of EACA and EABC. In addition, organisations using each level of EAM to a greater extent were found to experience higher levels of environmental performance. Furthermore, the relationship between EAA and EABC with environmental performance was found to be mediated by decision quality. Practical implications - The findings suggest that organisations should endeavour to increase their use of EAM, and modify their existing costing systems to consider the drivers and costs of environmental activities. Originality/value - This is the first study to empirically examine the extent of use of EAM and its association with environmental performance.

Suggested Citation

  • Thanh Nguyet Phan & Kevin Baird & Sophia Su, 2018. "Environmental activity management: its use and impact on environmental performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(2), pages 651-673, February.
    • Handle: RePEc:eme:aaajpp:aaaj-08-2016-2686
    DOI: 10.1108/AAAJ-08-2016-2686
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    Citations

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    Cited by:

    1. Abdalwali Lutfi & Hamza Alqudah & Mahmaod Alrawad & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Mohammed Amin Almaiah & Adi Alsyouf & Mohammed Faisal Hassan, 2023. "Green Environmental Management System to Support Environmental Performance: What Factors Influence SMEs to Adopt Green Innovations?," Sustainability, MDPI, vol. 15(13), pages 1-20, July.
    2. Marco-Lajara, B. & Úbeda-García, M. & Zaragoza-Sáez, P. & Manresa-Marhuenda, E., 2023. "The impact of international experience on firm economic performance. The double mediating effect of green knowledge acquisition & eco-innovation," Journal of Business Research, Elsevier, vol. 157(C).
    3. Gholam Reza Zandi & Nadeem Khalid & Dewan Md. Zahurul Islam, 2019. "Nexus of Knowledge Transfer, Green Innovation and Environmental Performance: Impact of Environmental Management Accounting," International Journal of Energy Economics and Policy, Econjournals, vol. 9(5), pages 387-393.
    4. Ralph Adler & Mansi Mansi & Rakesh Pandey, 2022. "Accounting for waste management: a study of the reporting practices of the top listed Indian companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2401-2437, June.
    5. Zarinah Abdul Rasit, 2022. "Technology Industry Revolution 4.0 and Environmental Performance: The Mediating Role of Environmental Management Accounting ," GATR Journals afr213, Global Academy of Training and Research (GATR) Enterprise.
    6. Narayanan, Venkateshwaran & Baird, Kevin & Tay, Richard, 2021. "Investment decisions: The trade-off between economic and environmental objectives," The British Accounting Review, Elsevier, vol. 53(3).
    7. Agus Joko Pramono & Suwarno & Firdaus Amyar & Renny Friska, 2023. "Sustainability Management Accounting in Achieving Sustainable Development Goals: The Role of Performance Auditing in the Manufacturing Sector," Sustainability, MDPI, vol. 15(13), pages 1-13, June.

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