Research Article
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Year 2020, Volume: 20 Issue: 1, 21 - 41, 30.01.2020
https://doi.org/10.21121/eab.590348

Abstract

References

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  • Alewine, H.C. (2010), A model for conducting experimental environmental accounting research”, Sustainability Accounting, Management and Policy Journal, 1(2), 256-291.
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  • Aragon-Correa, J.A., Hurtado-Torres, N., Sharma, S. and Garcia-Morales, V.J. (2008), Environmental strategy and performance in small firms: resource-based perspective, Journal of Environmental Management, 86(1), 88-103.
  • Aragon-Correa, J.A. and Rubio-Lopez, E.A. (2007) Proactive corporate environmental strategies: Myths and misunderstandings. Long Range Planning, 40, 357-381
  • Arjaliѐs, D.L. and Mundy, J. (2013). The use of management control systems to manage CSR strategy: a levers of control perspective. Management Accounting Research, 24 (4), 284-300.
  • Ball, A. (2005), Environmental accounting and change in UK local government, Accounting, Auditing & Accountability Journal, 18(3), 346-373.
  • Bansal, P. and Roth, K. (2000), Why companies go green: a model of ecological responsiveness, Academy of Management Journal, 43(4), 717-736.
  • Bansal, P. (2005), Evolving sustainability: a longitudinal study of corporate sustainable development, Strategic Management Journal, 26 (3), 197-218.
  • Bartolomeo, M., Bennet, M., Bouma, J., Heydkamp, P., James, P. and Wolters, T. (2000), Environmental Management Accounting in Europe: Current Practice and Future Potential, The European Accounting Review, 9 (1), 31-52.
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  • Brown, J. (2009), Democracy, sustainability and dialogic accounting technologies: taking pluralism seriously, Critical Perspectives on Accounting, 20(3), 313-334.
  • Brundtland, G.H. (1987), Our Common Future: Report of the World Commission on Environment and Development, Oxford University Press
  • Burritt, R.L. (2012), Environmental performance accountability: planet, people, profits. Accounting, Auditing & Accountability Journal, 25, 370-405.
  • Burritt, R.L., Schaltegger, S. and Zvezdov,D. (2011). Carbon management accounting: explaining practice in leading German companies. Australian Accounting Review, 21, 80-98.
  • Wijethilake, C., Munir, R. and Appuham, R. (2016) Environmental Innovation strategy and organizational performance: enabling and controlling uses of management control systems, Journal of Business Ethics, (in press)
  • Caiado, R.G.G., Quelhas,O.L.G., Nascimento,D.L.M., Anholon, R. and Filho, W.L. (2018) Measurement of sustainability performance in Brazilian organizations, International Journal of Sustainable Development & World Ecology, 25(4), 312-326
  • Chenhall, R. H. (2003), Management control systems design within its organizational context: Findings from contingency-based research and directions for the future, Accounting, Organizations and Society, 28, 127-168
  • Christ, K. L. and Burritt, R. L. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163-173.
  • Claver-Cortés, E., Molina-Azorín, J.F., Pereira-Moliner, J. and López-Gamero, M.D. (2007), Environmental strategies and their impact on hotel performance, Journal of Sustainable Tourism, 15, 663-679.
  • Clemens, B.N. and Bakstran, L. (2010), A framework of theoretical lenses and strategic purposes to describe relationships among firm environmental strategy, financial performance, and environmental performance, Management Research Review, 33 (4), 393-405,
  • Comoglio, C. and Botta, S. (2012). The use of indicators and the role of environmental management systems for environmental performances improvement: a survey on ISO 14001 certified companies in the automotive sector, Journal of Cleaner Production, 26(1), 92-102.
  • Cullen, D. and Whelan, C. (2006), Environmental Management Accounting: The State of Play, Journal of Business & Economic Research, 4(10), 1-6.
  • Dascalu, C., Caraiani, C., Lungu, C.I., Colceag, F. and Guse, G.R. (2010), The externalities in social environmental accounting, International Journal of Accounting and Information Management, 18(1), 19-30.
  • De Villiers, C. and Van Staden, C.J. (2006). Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organizations and Society, 31, 763-781.
  • Debnath, S. and Accountants, C. (2012), Environmental management accounting: an overview of its methodological development, International Journal of Business Insights & Transformation, 5(1), 44-57.
  • Deegan, C. (2002), Introduction: the legitimising effect of social and environmental disclosures – a theoretical foundation, Accounting, Auditing & Accountability Journal, 15(3), 282-311.
  • Delai I. and Takahashi, S. (2011). Sustainability measurement system: a reference model proposal. Social Responsibility Journal, 7, 438-471.
  • Derchi, G.B., Burkert, M. and Oyon, D. (2015), Environmental management accounting systems: a review of the evidence and propositions for future research, in Epstein, M. and Ferrell, A.M. (Eds), Accounting and Control for Sustainability, Emerald Group Publishing Limited, Bingley, 197-229
  • Eiadat, Y.; Kelly, A.; Roche, F.; Eyadat, H. (2008), Green and competitive? An empirical test of the mediating role of environmental innovation strategy, Journal of World Business, 43, 131-145.
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  • Epstein, M. and Widener, S. (2011). Identification and use of sustainability performance measures in decision making. The Journal of Corporate Citizenship, 40(Winter), 43-73.
  • Etzion, D. (2007). Research on organizations and the natural environment,1992–present: a review. Journal of Management, 33(4), 637– 664.
  • Ferreira, A., Moulang, C. and Hendro, B. (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, 23, 920-948.
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  • Figge, F., Hahn, T., Schaltegger, S., and Wagner, M. (2002). The sustainability balanced scorecard—Linking sustainability management to business strategy. Business Strategy and the Environment, 11, 269-284.
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The Association Between Environmental Strategies and Sustainability Performance in The Context of Environmental Management Accounting

Year 2020, Volume: 20 Issue: 1, 21 - 41, 30.01.2020
https://doi.org/10.21121/eab.590348

Abstract

The study aims to explain the relationship
between environmental strategies and sustainability performance in the context
of sustainability accounting.  It
explains modeling the transformation process and outlining why and how
strategies affect sustainability performance through accounting information
which is focused on environmental priorities. The hypotheses were tested using
the partial least squares approach and additional analyses were conducted for
more details. The analysis suggests that environmental strategies have a
positive association with sustainability performance and the proposed framework
obtains adequate goodness-of-fit statistics. 
It also finds that the effect of strategy on sustainable development was
enhanced by environmental accounting data. The paper suggests that
environmental strategies are associated with sustainability performance that
could serve as a specific knowledge for decision making at companies to improve
their organizational performance. It also has important implications for
managerial processes by illustrating the potential of environmental accounting
to improve sustainable development.

References

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  • Adams,A.C., Muir, S. and Hoque, Z. (2014), Measurement of sustainability performance in the public sector. Sustainability Accounting, Management Policy Journal, 5, 46-67.
  • Adams, C. A. and McNicholas, P. (2007). Making a difference: sustainability reporting, accountability and organizational change. Accounting, Auditing & Accountability Journal, 20(3), 382-402.
  • Albelda, E. (2011), The role of management accounting practices as facilitators of the environmental management”, Sustainability, Accounting, Management and Policy Journal, 2(1), 76-100.
  • Alewine, H.C. and Stone, D.N. (2013), How does environmental accounting information influence attention and investment? International Journal of Accounting & Information Management, 21(1), 22-52.
  • Alewine, H.C. (2010), A model for conducting experimental environmental accounting research”, Sustainability Accounting, Management and Policy Journal, 1(2), 256-291.
  • Alt, E., Diez-de-Castro, E. and Llorens-Montes, F. (2015). Linking employee stakeholders to environmental performance: The role of proactive environmental strategies and shared vision, Journal of Business Ethics, 128(1), 167-181.
  • Aragon-Correa, J.A., Hurtado-Torres, N., Sharma, S. and Garcia-Morales, V.J. (2008), Environmental strategy and performance in small firms: resource-based perspective, Journal of Environmental Management, 86(1), 88-103.
  • Aragon-Correa, J.A. and Rubio-Lopez, E.A. (2007) Proactive corporate environmental strategies: Myths and misunderstandings. Long Range Planning, 40, 357-381
  • Arjaliѐs, D.L. and Mundy, J. (2013). The use of management control systems to manage CSR strategy: a levers of control perspective. Management Accounting Research, 24 (4), 284-300.
  • Ball, A. (2005), Environmental accounting and change in UK local government, Accounting, Auditing & Accountability Journal, 18(3), 346-373.
  • Bansal, P. and Roth, K. (2000), Why companies go green: a model of ecological responsiveness, Academy of Management Journal, 43(4), 717-736.
  • Bansal, P. (2005), Evolving sustainability: a longitudinal study of corporate sustainable development, Strategic Management Journal, 26 (3), 197-218.
  • Bartolomeo, M., Bennet, M., Bouma, J., Heydkamp, P., James, P. and Wolters, T. (2000), Environmental Management Accounting in Europe: Current Practice and Future Potential, The European Accounting Review, 9 (1), 31-52.
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  • Bhupendra, K. V. and Sangle, S. (2015). What drives successful implementation of pollution prevention and cleaner technology strategy? The role of innovative capability, Journal of Environmental Management, 155, 184-192.
  • Bouten, Lies and Hoozee, S. (2013) On the interplay between environmental reporting and management accounting change, Management Accounting Research, 24 (4), 333-348
  • Brown, J. (2009), Democracy, sustainability and dialogic accounting technologies: taking pluralism seriously, Critical Perspectives on Accounting, 20(3), 313-334.
  • Brundtland, G.H. (1987), Our Common Future: Report of the World Commission on Environment and Development, Oxford University Press
  • Burritt, R.L. (2012), Environmental performance accountability: planet, people, profits. Accounting, Auditing & Accountability Journal, 25, 370-405.
  • Burritt, R.L., Schaltegger, S. and Zvezdov,D. (2011). Carbon management accounting: explaining practice in leading German companies. Australian Accounting Review, 21, 80-98.
  • Wijethilake, C., Munir, R. and Appuham, R. (2016) Environmental Innovation strategy and organizational performance: enabling and controlling uses of management control systems, Journal of Business Ethics, (in press)
  • Caiado, R.G.G., Quelhas,O.L.G., Nascimento,D.L.M., Anholon, R. and Filho, W.L. (2018) Measurement of sustainability performance in Brazilian organizations, International Journal of Sustainable Development & World Ecology, 25(4), 312-326
  • Chenhall, R. H. (2003), Management control systems design within its organizational context: Findings from contingency-based research and directions for the future, Accounting, Organizations and Society, 28, 127-168
  • Christ, K. L. and Burritt, R. L. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163-173.
  • Claver-Cortés, E., Molina-Azorín, J.F., Pereira-Moliner, J. and López-Gamero, M.D. (2007), Environmental strategies and their impact on hotel performance, Journal of Sustainable Tourism, 15, 663-679.
  • Clemens, B.N. and Bakstran, L. (2010), A framework of theoretical lenses and strategic purposes to describe relationships among firm environmental strategy, financial performance, and environmental performance, Management Research Review, 33 (4), 393-405,
  • Comoglio, C. and Botta, S. (2012). The use of indicators and the role of environmental management systems for environmental performances improvement: a survey on ISO 14001 certified companies in the automotive sector, Journal of Cleaner Production, 26(1), 92-102.
  • Cullen, D. and Whelan, C. (2006), Environmental Management Accounting: The State of Play, Journal of Business & Economic Research, 4(10), 1-6.
  • Dascalu, C., Caraiani, C., Lungu, C.I., Colceag, F. and Guse, G.R. (2010), The externalities in social environmental accounting, International Journal of Accounting and Information Management, 18(1), 19-30.
  • De Villiers, C. and Van Staden, C.J. (2006). Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organizations and Society, 31, 763-781.
  • Debnath, S. and Accountants, C. (2012), Environmental management accounting: an overview of its methodological development, International Journal of Business Insights & Transformation, 5(1), 44-57.
  • Deegan, C. (2002), Introduction: the legitimising effect of social and environmental disclosures – a theoretical foundation, Accounting, Auditing & Accountability Journal, 15(3), 282-311.
  • Delai I. and Takahashi, S. (2011). Sustainability measurement system: a reference model proposal. Social Responsibility Journal, 7, 438-471.
  • Derchi, G.B., Burkert, M. and Oyon, D. (2015), Environmental management accounting systems: a review of the evidence and propositions for future research, in Epstein, M. and Ferrell, A.M. (Eds), Accounting and Control for Sustainability, Emerald Group Publishing Limited, Bingley, 197-229
  • Eiadat, Y.; Kelly, A.; Roche, F.; Eyadat, H. (2008), Green and competitive? An empirical test of the mediating role of environmental innovation strategy, Journal of World Business, 43, 131-145.
  • Elkington, J. (2004). Enter the Triple Bottom Line. In A. Henriques, & J. Richardson (Eds.), The Triple Bottom Line: Does It All Add Up? London: Earthscan.
  • Elkington, J. (1998), Cannibals with Forks: The Triple Bottom Line of 21st Century Business; New Society Publishers: Gabriola, BC, Canada.
  • Epstein, M. and Buhovac, R. (2010). Solving the sustainability implementation challenge, Organisational Dynamics, 39(4), 306-315.
  • Epstein, M. and Widener, S. (2011). Identification and use of sustainability performance measures in decision making. The Journal of Corporate Citizenship, 40(Winter), 43-73.
  • Etzion, D. (2007). Research on organizations and the natural environment,1992–present: a review. Journal of Management, 33(4), 637– 664.
  • Ferreira, A., Moulang, C. and Hendro, B. (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, 23, 920-948.
  • Figge, F. and Hahn, T. (2013). Value drivers of corporate eco-efficiency: Management accounting information for the efficient use of environmental resources, Management Accounting Research, 24(4), 387-400.
  • Figge, F., Hahn, T., Schaltegger, S., and Wagner, M. (2002). The sustainability balanced scorecard—Linking sustainability management to business strategy. Business Strategy and the Environment, 11, 269-284.
  • Fiksel, J., Mcdaniel, J. and Mendenhall, C. (1999). Measuring progress towards sustainability principles. Process and Best Practices. Ohio: Battelle Memorial Institute.
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There are 108 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section Research Article
Authors

Metin Uyar 0000-0002-9773-9340

Publication Date January 30, 2020
Acceptance Date December 30, 2019
Published in Issue Year 2020 Volume: 20 Issue: 1

Cite

APA Uyar, M. (2020). The Association Between Environmental Strategies and Sustainability Performance in The Context of Environmental Management Accounting. Ege Academic Review, 20(1), 21-41. https://doi.org/10.21121/eab.590348
AMA Uyar M. The Association Between Environmental Strategies and Sustainability Performance in The Context of Environmental Management Accounting. ear. January 2020;20(1):21-41. doi:10.21121/eab.590348
Chicago Uyar, Metin. “The Association Between Environmental Strategies and Sustainability Performance in The Context of Environmental Management Accounting”. Ege Academic Review 20, no. 1 (January 2020): 21-41. https://doi.org/10.21121/eab.590348.
EndNote Uyar M (January 1, 2020) The Association Between Environmental Strategies and Sustainability Performance in The Context of Environmental Management Accounting. Ege Academic Review 20 1 21–41.
IEEE M. Uyar, “The Association Between Environmental Strategies and Sustainability Performance in The Context of Environmental Management Accounting”, ear, vol. 20, no. 1, pp. 21–41, 2020, doi: 10.21121/eab.590348.
ISNAD Uyar, Metin. “The Association Between Environmental Strategies and Sustainability Performance in The Context of Environmental Management Accounting”. Ege Academic Review 20/1 (January 2020), 21-41. https://doi.org/10.21121/eab.590348.
JAMA Uyar M. The Association Between Environmental Strategies and Sustainability Performance in The Context of Environmental Management Accounting. ear. 2020;20:21–41.
MLA Uyar, Metin. “The Association Between Environmental Strategies and Sustainability Performance in The Context of Environmental Management Accounting”. Ege Academic Review, vol. 20, no. 1, 2020, pp. 21-41, doi:10.21121/eab.590348.
Vancouver Uyar M. The Association Between Environmental Strategies and Sustainability Performance in The Context of Environmental Management Accounting. ear. 2020;20(1):21-4.