The mediating role of process and product innovation in the relationship between environmental management accounting and firm’s financial performance
This study aims to investigate the mediating role of product and process innovation in the relationship between environmental management accounting (EMA) and firm's financial performance in Iranian companies. The paper adopted the structural equation modelling (SEM) approach to test the hypothe...
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| Format: | Article |
| Language: | English |
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Inderscience
2017
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| Online Access: | http://psasir.upm.edu.my/id/eprint/63486/ http://psasir.upm.edu.my/id/eprint/63486/1/The%20mediating%20role%20of%20process%20and%20product%20innovation%20in%20the%20relationship%20between%20environmental%20management%20accounting%20and%20firm%27s%20financial%20performance.pdf |
| _version_ | 1848854801344888832 |
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| author | Saeidi, Sayedeh Parastoo Othman, Mohd Shahwahid Haji |
| author_facet | Saeidi, Sayedeh Parastoo Othman, Mohd Shahwahid Haji |
| author_sort | Saeidi, Sayedeh Parastoo |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | This study aims to investigate the mediating role of product and process innovation in the relationship between environmental management accounting (EMA) and firm's financial performance in Iranian companies. The paper adopted the structural equation modelling (SEM) approach to test the hypotheses. The findings are based on 118 Iranian manufacturing and consumer product firms in 2014. The findings reveal that the link between environmental management accounting and financial performance is a partial mediated relationship. Positive effect of environmental management accounting on financial performance is due to the positive effect environmental management accounting has on both product and process innovation on one hand and positive affect that innovation has on financial performance on the other. These findings suggest a role for environmental management accounting in indirectly promoting firm performance through enhancing innovation. |
| first_indexed | 2025-11-15T11:15:38Z |
| format | Article |
| id | upm-63486 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T11:15:38Z |
| publishDate | 2017 |
| publisher | Inderscience |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-634862018-11-04T23:51:26Z http://psasir.upm.edu.my/id/eprint/63486/ The mediating role of process and product innovation in the relationship between environmental management accounting and firm’s financial performance Saeidi, Sayedeh Parastoo Othman, Mohd Shahwahid Haji This study aims to investigate the mediating role of product and process innovation in the relationship between environmental management accounting (EMA) and firm's financial performance in Iranian companies. The paper adopted the structural equation modelling (SEM) approach to test the hypotheses. The findings are based on 118 Iranian manufacturing and consumer product firms in 2014. The findings reveal that the link between environmental management accounting and financial performance is a partial mediated relationship. Positive effect of environmental management accounting on financial performance is due to the positive effect environmental management accounting has on both product and process innovation on one hand and positive affect that innovation has on financial performance on the other. These findings suggest a role for environmental management accounting in indirectly promoting firm performance through enhancing innovation. Inderscience 2017 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/63486/1/The%20mediating%20role%20of%20process%20and%20product%20innovation%20in%20the%20relationship%20between%20environmental%20management%20accounting%20and%20firm%27s%20financial%20performance.pdf Saeidi, Sayedeh Parastoo and Othman, Mohd Shahwahid Haji (2017) The mediating role of process and product innovation in the relationship between environmental management accounting and firm’s financial performance. International Journal of Business Innovation and Research, 14 (4). 421 - 438. ISSN ISSN: 1751-0252; ESSN: 1751-0260 http://www.inderscience.com/info/inarticle.php?artid=87839 10.1504/IJBIR.2017.10008175 |
| spellingShingle | Saeidi, Sayedeh Parastoo Othman, Mohd Shahwahid Haji The mediating role of process and product innovation in the relationship between environmental management accounting and firm’s financial performance |
| title | The mediating role of process and product innovation in the relationship between environmental management accounting and firm’s financial performance |
| title_full | The mediating role of process and product innovation in the relationship between environmental management accounting and firm’s financial performance |
| title_fullStr | The mediating role of process and product innovation in the relationship between environmental management accounting and firm’s financial performance |
| title_full_unstemmed | The mediating role of process and product innovation in the relationship between environmental management accounting and firm’s financial performance |
| title_short | The mediating role of process and product innovation in the relationship between environmental management accounting and firm’s financial performance |
| title_sort | mediating role of process and product innovation in the relationship between environmental management accounting and firm’s financial performance |
| url | http://psasir.upm.edu.my/id/eprint/63486/ http://psasir.upm.edu.my/id/eprint/63486/ http://psasir.upm.edu.my/id/eprint/63486/ http://psasir.upm.edu.my/id/eprint/63486/1/The%20mediating%20role%20of%20process%20and%20product%20innovation%20in%20the%20relationship%20between%20environmental%20management%20accounting%20and%20firm%27s%20financial%20performance.pdf |