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The Impact of Blockchain Technology on Sustainable Environmental Performance: The Moderating Role of Environmental Management Accounting

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  • Abdelmoneim Bahyeldin Mohamed Metwally

    (Department of Accounting, Faculty of Commerce, Assiut University, Assiut 71515, Egypt
    Department of Accounting, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia)

  • Mohamed Ali Shabeeb Ali

    (Department of Accounting, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia
    Department of Accounting, Faculty of Commerce, South Valley University, Qena 83523, Egypt)

  • Nouran Nabil Abdelsalam Mahmoud Ellelly

    (Department of Accounting, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia
    Department of Accounting, Faculty of Commerce, Port Said University, Port Said 42526, Egypt)

Abstract

This study explores the impact of blockchain technology (BT) implementation on sustainable environmental performance (SEP). Further, the study explores the moderating role of environmental management accounting (EMA) on the BT–SEP relationship. The sample comprises 415 managers in an Egyptian industrial firm. Data were analyzed using Smart-PLS 4 software. The results revealed a positive and significant impact of BT on SEP. Moreover, EMA showed a significant moderating role as it strengthens the relationship between BT and SEP. These results hold significant implications for policymakers, investors, regulators and corporate executives, underlining the importance of BT implementation and EMA strategies and techniques in shaping SEP, particularly within developing markets such as Egypt. This study makes a distinguished added value to the accounting literature by highlighting the valuable consequences of BT, and EMA on SEP in a unique unexplored context. This study highlights the critical role that EMA plays in moderating the BT–SEP relationship, in contrast to early studies in the literature that focused on examining the direct impact of BT or EMA on SEP.

Suggested Citation

  • Abdelmoneim Bahyeldin Mohamed Metwally & Mohamed Ali Shabeeb Ali & Nouran Nabil Abdelsalam Mahmoud Ellelly, 2026. "The Impact of Blockchain Technology on Sustainable Environmental Performance: The Moderating Role of Environmental Management Accounting," Sustainability, MDPI, vol. 18(8), pages 1-23, April.
    • Handle: RePEc:gam:jsusta:v:18:y:2026:i:8:p:3974-:d:1921744
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