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Investigating the Role of Environmental Management Accounting and Environmental Knowledge Management Practices on the Company's Environmental Performance
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Marzieh Khalkhali *   |
| University Lecturer, Islamic Azad University, West Tehran Branch, Tehran, Iran. |
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Abstract: (258 Views) |
This research was carried out with the aim of investigating the role of environmental management accounting and environmental knowledge management practices on the company's environmental performance. The statistical population included accountants and managers working in companies admitted to the Tehran Stock Exchange. The research questionnaire was distributed and collected among 384 members of the statistical population as a sample. The information collected by questionnaires was analyzed by SPSS24 and AMOS24 software using structural equation modeling. The results showed that environmental management accounting has a positive and significant effect on environmental performance. Environmental knowledge management practices have a positive and significant impact on environmental performance. Senior management support has a positive and significant effect on environmental performance. Senior management support has a mediating and positive role in the relationship between environmental management accounting and environmental performance. Senior management support has a mediating and positive role in the relationship between environmental knowledge management practices and environmental performance. The perception of green working conditions has a positive and significant effect on environmental performance. The perception of green working conditions has a positive and moderating role in the relationship between senior management support and environmental performance.
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| Keywords: Management Accounting, Environmental Management Accounting, Environmental Performance, Environmental Knowledge Management |
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Full-Text [PDF 1170 kb]
(144 Downloads)
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Type of Study: Research |
Subject:
Accounting
Received: 2024/04/6 | Accepted: 2024/06/24 | Published: 2025/02/28
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