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Environmental cost accounting and financial performance: The mediating role of environmental performance

机译：环境成本会计和财务绩效：环境绩效的中介作用

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This study aims to investigate both the direct and indirect relationships between Environmental Cost Accounting (ECA), Environmental Performance (EP) and Financial Performance (FP). The samples are companies listed in the industrial sector of Amman Stock Exchange. Subjective data using questionnaire are collected to measure ECA and EP, and objective data are obtained from the companies’ annual reports to measure FP. The author used structural equation modeling to analyze the data. The results showed that ECA positively affected EP and FP, also ECA positively affected EP. Moreover, the results confirmed the mediation role of EP on the direct relationship between ECA and FP. This study contributes to the management accounting literature and contingency theory by using structural equation modeling to examine the above-mentioned relationships, which have been neglected in previous studies, and by analyzing more recent data from a developing country perspective. The results will be useful for practitioners in Jordan, especially for management in the industrial companies and the Ministry of Environment.
机译：本研究旨在调查环境成本会计（ECA），环境绩效（EP）和财务业绩（FP）之间的直接和间接关系。样本是在安曼证券交易所工业部门上市的公司。收集使用调查问卷的主观数据来衡量ECA和EP，客观数据是从公司的年度报告中获得衡量FP的。作者使用了结构方程建模来分析数据。结果表明，ECA积极影响EP和FP，也受到ECA积极影响的EP。此外，结果证实了EP对ECA和FP之间直接关系的调解作用。本研究有助于通过使用结构方程模型来检查在先前研究中被忽视的上述关系，并通过从发展中国家的角度分析更多的数据来促进管理会计文献文献和应变理论。结果将对约旦的从业者有用，特别是在工业公司和环境部的管理层。

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