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Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable

机译：环境管理会计措施对组织绩效的影响：过程创新作为调解变量的作用

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Purpose This study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship between environmental management accounting and organizational performance. Design/methodology/approach This research uses survey methods designed for management accountants of large manufacturing companies in Indonesia. Data from 123 respondents were analyzed using the WarpPLS. Findings The implementation of environmental management accounting exerted a positive effect on organizational performance. It is evident that the implementation of environmental management accounting encourages companies to innovate processes which will improve how well the organization performs. Research limitations/implications These findings still contained several limitations such as data were only collected from one province in Indonesia, and so the findings might not be generalizable to other provinces in Indonesia. Also, the number of variables studied only involved three. The study only focused on certain dimensions of environmental management accounting without considering other dimensions in-depth. Practical implications These findings extend the literature on environmental management accounting and demonstrate, from a practical perspective, environmental management accounting (EMA), which prioritizes the environment, will encourage companies to innovate their processes so that they are more environmentally friendly; EMA recognizes the important role of accountants in managing environmental issues. Originality/value This study documents the importance of environmental management accounting to assist companies in getting accurate information on environmental issues and environmental costs.
机译：目的本研究旨在确定（1）环境管理会计对组织绩效的影响和（2）流程创新对环境管理会计和组织绩效关系的调解效应。设计/方法/方法本研究采用旨在为印度尼西亚大型制造公司管理会计师设计的调查方法。使用WARPPLS分析来自123名受访者的数据。调查结果环境管理会计的实施对组织绩效产生了积极影响。很明显，环境管理会计的实施鼓励公司创新流程，这将改善组织表现的程度。研究限制/影响这些发现仍然包含几个限制，例如数据只从印度尼西亚的一个省收集，因此调查结果可能不完全普遍存在印度尼西亚的其他省份。此外，仅研究了三个的变量数。该研究仅关注环境管理会计的某些维度，而不考虑其他方面深入。实际意义这些调查结果扩展了环境管理会计的文献，从实际的角度来看，从实际的角度来看，环境管理会计（EMA）优先考虑环境，将鼓励公司创新流程，使他们更加环保; EMA认识到会计师在管理环境问题方面的重要作用。本研究文件记录了环境管理会计的重要性，以协助公司获得关于环境问题和环境成本的准确信息。

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