Sustainability management accounting and organizational performance: the mediating role of environmental management system
The aim of this study was to investigate the relationship between sustainability management accounting, environmental management system, and organizational performance for the Malaysian manufacturing industry. The data were collected from 350 manufacturing companies in Malaysia using online question...
| Main Authors: | , , , , , , , |
|---|---|
| Format: | Article |
| Published: |
Multidisciplinary Digital Publishing Institute
2022
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/103375/ |
| _version_ | 1848864002920153088 |
|---|---|
| author | Mohd Fuzi, Nursyazwani Ramdan, Mohamad Rohieszan Yong, Sharon Yee Ong Osman, Juliana Kolandan, Subramaniam Mohd Ariffin, Siti Zubaidah Jamaluddin, Nor Sa’adah Abdullah, Karmilah |
| author_facet | Mohd Fuzi, Nursyazwani Ramdan, Mohamad Rohieszan Yong, Sharon Yee Ong Osman, Juliana Kolandan, Subramaniam Mohd Ariffin, Siti Zubaidah Jamaluddin, Nor Sa’adah Abdullah, Karmilah |
| author_sort | Mohd Fuzi, Nursyazwani |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | The aim of this study was to investigate the relationship between sustainability management accounting, environmental management system, and organizational performance for the Malaysian manufacturing industry. The data were collected from 350 manufacturing companies in Malaysia using online questionnaires. Structural equation modeling was used to investigate the relationship between sustainability management accounting, environmental management system, and organizational performance. The findings showed that there was a significant positive relationship between sustainability management accounting and organizational performance (β = 0.530, p < 0.001), sustainability management accounting and environmental management system (β = 0.583, p < 0.001), and environmental management system and organizational performance (β = 0.168, p < 0.05). The findings also found an indirect effect of sustainability management accounting on organizational performance (β = 0.271, p < 0.05) through environmental management system implementation. Results show that environmental management systems can be considered as partial mediators. The environmental management system as a mediator for the Malaysian manufacturing industry increased the impact of sustainability management accounting on organizational performance. This study provides a fundamental approach for practitioners and manufacturing researchers to improve organizational performance through the implementation of sustainability management accounting and environmental management systems. |
| first_indexed | 2025-11-15T13:41:54Z |
| format | Article |
| id | upm-103375 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-15T13:41:54Z |
| publishDate | 2022 |
| publisher | Multidisciplinary Digital Publishing Institute |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1033752023-06-12T07:02:40Z http://psasir.upm.edu.my/id/eprint/103375/ Sustainability management accounting and organizational performance: the mediating role of environmental management system Mohd Fuzi, Nursyazwani Ramdan, Mohamad Rohieszan Yong, Sharon Yee Ong Osman, Juliana Kolandan, Subramaniam Mohd Ariffin, Siti Zubaidah Jamaluddin, Nor Sa’adah Abdullah, Karmilah The aim of this study was to investigate the relationship between sustainability management accounting, environmental management system, and organizational performance for the Malaysian manufacturing industry. The data were collected from 350 manufacturing companies in Malaysia using online questionnaires. Structural equation modeling was used to investigate the relationship between sustainability management accounting, environmental management system, and organizational performance. The findings showed that there was a significant positive relationship between sustainability management accounting and organizational performance (β = 0.530, p < 0.001), sustainability management accounting and environmental management system (β = 0.583, p < 0.001), and environmental management system and organizational performance (β = 0.168, p < 0.05). The findings also found an indirect effect of sustainability management accounting on organizational performance (β = 0.271, p < 0.05) through environmental management system implementation. Results show that environmental management systems can be considered as partial mediators. The environmental management system as a mediator for the Malaysian manufacturing industry increased the impact of sustainability management accounting on organizational performance. This study provides a fundamental approach for practitioners and manufacturing researchers to improve organizational performance through the implementation of sustainability management accounting and environmental management systems. Multidisciplinary Digital Publishing Institute 2022 Article PeerReviewed Mohd Fuzi, Nursyazwani and Ramdan, Mohamad Rohieszan and Yong, Sharon Yee Ong and Osman, Juliana and Kolandan, Subramaniam and Mohd Ariffin, Siti Zubaidah and Jamaluddin, Nor Sa’adah and Abdullah, Karmilah (2022) Sustainability management accounting and organizational performance: the mediating role of environmental management system. Sustainability, 14 (21). art. no. 14290. pp. 1-17. ISSN 2071-1050 https://www.mdpi.com/2071-1050/14/21/14290 10.3390/su142114290 |
| spellingShingle | Mohd Fuzi, Nursyazwani Ramdan, Mohamad Rohieszan Yong, Sharon Yee Ong Osman, Juliana Kolandan, Subramaniam Mohd Ariffin, Siti Zubaidah Jamaluddin, Nor Sa’adah Abdullah, Karmilah Sustainability management accounting and organizational performance: the mediating role of environmental management system |
| title | Sustainability management accounting and organizational performance: the mediating role of environmental management system |
| title_full | Sustainability management accounting and organizational performance: the mediating role of environmental management system |
| title_fullStr | Sustainability management accounting and organizational performance: the mediating role of environmental management system |
| title_full_unstemmed | Sustainability management accounting and organizational performance: the mediating role of environmental management system |
| title_short | Sustainability management accounting and organizational performance: the mediating role of environmental management system |
| title_sort | sustainability management accounting and organizational performance: the mediating role of environmental management system |
| url | http://psasir.upm.edu.my/id/eprint/103375/ http://psasir.upm.edu.my/id/eprint/103375/ http://psasir.upm.edu.my/id/eprint/103375/ |