Abstract
The role of environmentally managerial accounting between environmental performance and economic performance has been investigated in the current project. On the one hand, this project tried to re-examine the causal links among environmentally managerial accounting, environmental performance and economic performance that have been discussed in previous research; on the other hand, it also explored the moderation of environmentally managerial accounting between environmental performance and economic performance that has been overlooked. The data was collected from 298 publicly listed enterprises in Vietnam's three main stock exchanges. To test the causal linkages, multiple regression analyses were employed; whereas to test the moderating effect, hierarchical regression analyses with the interaction were undertaken. The results indicate positive influences of environmentally managerial accounting on economic performance and environmental performance that in turn puts a positive impact on economic performance. The adoption of environmentally managerial accounting in business is revealed as a moderator between economic performance and environmental performance. The causal link from environmental performance to economic performance becomes tougher when enterprises take more environmentally managerial accounting into consideration in business.Keywords: Environmentally Managerial Accounting, Environmental Performance, Economic Performance, VietnamJEL Classifications: Q01, Q51, E01DOI: https://doi.org/10.32479/ijeep.11511
Highlights
Kamruzzaman (2012) highlighted on the benefits of adopting environmentally managerial accounting in runing firms
The current research investigated the causal relations among environmental performance (ERN), environmentally managerial accounting (EAM) and economic performance (EPR), taking into account the moderation of EAM in the research model
Preceding researchers have examined the effect of EAM on ERN and EPR (Pondeville et al, 2013; Henri and Journeault, 2010; Journeault, 2016), as well as the influence of ERN on EPR (Magara et al, 2015; Marie-France et al, 2007)
Summary
Kamruzzaman (2012) highlighted on the benefits of adopting environmentally managerial accounting in runing firms. Responsible behaviors that refer to as actions which deliberately try to lessen the harmful influences of human activities into the natural environment, should be implemented in business committed to efficient initiatives of workplace sustainability (Kollmuss and Agyeman, 2002). Huynh and Lan: Importance of Environmentally Managerial Accounting to Environmental and Economic Performance have indicated Vietnam as one of the top economies creating the most severe environmental issues related to water and air. The adoption of environmentally managerial accounting in business is an action related to environmentally responsible behaviors. This research tries to explore a possible moderating mechanism in the relationship among the adoption of environmentally managerial accounting in business, environmental performance and economic performance
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