管理者的环境管理实践和财务责任行为的前因:检查马来西亚环境敏感行业的管理者行为

Saira Kharuddin, Nik Nazli Nik Ahmad, Noraini Mohd Ariffin, Ridzwana Mohd Said
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引用次数: 1

摘要

人们越来越关注改善亲环境的意图和行为。本研究主要评估了一个关注管理者意图和财务责任行为的概念模型。本研究考察了;管理人员的态度、主观规范、感知的行为控制和宗教信仰在诱导他们进行环保实践的意图,导致他们在保护环境方面采取经济上负责任的行为。这项概念性研究采用了定量方法,并通过访谈来更好地理解研究结果。采用偏最小二乘结构方程建模技术对数据进行分析和解释。使用调查设计问卷从上市公司(plc)的环境和财务经理中收集数据。具体地说,是向环境敏感行业的管理人员征求意见。进行访谈是为了更好地了解管理者的行为。这项研究的结果表明;主观规范、压力和宗教信仰积极显著地影响管理者执行亲环境实践的意愿。然而,这些意图并没有导致他们在保护环境方面采取经济上负责任的行为。这项研究的结果表明,管理者需要得到企业和政府的支持,使保护环境成为强制性的,并在经济上对保护环境负责。
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The Antecedents of Managers’ Environmental Management Practices and Financially Responsible Behaviour: Examining Managers’ Behaviour in Malaysia’s Environmentally Sensitive Industries
There has been an increasing focus on improving pro-environmental intentions and behaviour. This study has primarily assessed a conceptual model focusing on managers’ intentions and financially responsible behaviour. This study examined the direct influence of; managers’ attitudes, subjective norms, perceived behavioural controls, and religiosity in inducing their intentions to perform pro-environmental practices, leading them to conduct financially responsible behaviour in preserving the environment. This conceptual study employed a quantitative approach and was supported by interviews to understand the findings better. A partial least squares structural equation modelling technique was adopted in analysing and interpreting the data. Data were collected from environmental and financial managers in Public Listed Companies (PLCs) using a survey design questionnaire. Specifically, responses were sought from managers from environmentally sensitive industries. Interviews were conducted to understand managers’ behaviour better. The findings of this study revealed that; subjective norms, pressures, and religiosity positively and significantly influenced managers’ intentions to perform pro-environmental practices. However, these intentions did not lead them to execute financially responsible behaviour in preserving the environment. This study’s findings exposed the need for managers to have business and government support to make preserving the environment mandatory and be financially responsible for preserving the environment.
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来源期刊
International Journal of Economics and Management
International Journal of Economics and Management Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
CiteScore
1.80
自引率
0.00%
发文量
0
期刊介绍: The journal focuses on economics and management issues. The main subjects for economics cover national macroeconomic issues, international economic issues, interactions of national and regional economies, microeconomics and macroeconomics policies. The journal also considers thought-leading substantive research in the finance discipline. The main subjects for management include management decisions, Small Medium Enterprises (SME) practices, corporate social policies, digital marketing strategies and strategic management. The journal emphasises empirical studies with practical applications; examinations of theoretical and methodological developments. The journal is committed to publishing the high quality articles from economics and management perspectives. It is a triannual journal published in April, August and December and all articles submitted are in English. IJEM follows a double-blind peer-review process, whereby authors do not know reviewers and vice versa. Peer review is fundamental to the scientific publication process and the dissemination of sound science.
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