制度理论下企业环境道德对环境管理会计应用的影响

Q3 Social Sciences Environmental Economics Pub Date : 2024-02-15 DOI:10.21511/ee.15(1).2024.03
Chetanraj D. B., Senthil Kumar J. P., Velaga Sri Sai, Ramegowda K. V.
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引用次数: 0

摘要

本研究旨在探讨制度压力、环境管理会计(EMA)的采用和财务业绩之间的复杂关联,并将企业环境道德作为调节因素。它解释了企业为何以及如何采用环境管理会计来应对将环境因素纳入战略决策过程的制度要求。本研究采用结构化问卷调查的方式,从印度卡纳塔克邦 256 家制造企业的环境经理和高管(他们负责监督环境实践和政策)以及制定企业环境伦理和战略的决策者那里收集定量信息。使用 SmartPLS 4 对数据进行分析,并使用 PLS-SEM 对假设进行检验。结果表明,强制压力(β = 0.244,p = 0.000)、模仿压力(β = 0.221,p = 0.000)和规范压力(β = 0.209,p = 0.000)在决定 EMA 采用率方面起着重要作用。研究进一步发现,采用 EMA(β = 0.217,p = 0.000)会对组织的财务绩效产生积极影响。此外,采用 EMA 对强制压力(β = 0.053,p = 0.000)、规范压力(β = 0.045,p = 0.000)、模仿压力(β = 0.048,p = 0.000)和公司财务绩效之间的关系起到了中介作用。胁迫性压力与更高的 EMA 采用率相关,但这种联系的影响受到企业环境道德的调节(β = 0.069,p = 0.000)。
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The role of corporate environmental ethics in shaping environmental management accounting adoption under the institutional theory
This study aims to investigate the complex association between institutional pressure, adoption of environmental management accounting (EMA), and financial performance, with corporate environmental ethics as a moderating component. It explains why and how firms adopt EMA in response to institutional demand to factor environmental factors into their strategic decision-making processes. Quantitative information is gathered using a structured questionnaire from 256 manufacturing companies’ environmental managers and executives who monitor environmental practices and policies and decision-makers who shape business environmental ethics and strategy in the Indian state of Karnataka. Data are analyzed using SmartPLS 4, and PLS-SEM tests the hypotheses. The results show that coercive pressure (β = 0.244, p = 0.000), mimetic pressure (β = 0.221, p = 0.000), and normative pressure (β = 0.209, p = 0.000) have a major role in determining the rate of EMA adoption. It is further identified that EMA adoption (β = 0.217, p = 0.000) positively influences the organization's financial performance. Furthermore, EMA adoption mediates the relationship between coercive pressure (β = 0.053, p = 0.000), normative pressure (β = 0.045, p = 0.000), mimetic pressure (β = 0.048, p = 0.000), and firm’s financial performance. Coercive pressure is associated with higher EMA adoption, although the impact of this link is moderated by corporate environmental ethics (β = 0.069, p = 0.000).
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来源期刊
Environmental Economics
Environmental Economics Social Sciences-Public Administration
CiteScore
3.60
自引率
0.00%
发文量
9
审稿时长
12 weeks
期刊最新文献
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