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Erschienen in:

2020 | OriginalPaper | Buchkapitel

The Impact of Environmental Management Accounting Practices on Organizational Sustainability of the ISO 14001 Companies in Thailand

verfasst von : Kwannaree Klaprabchone, Montree Chuaychoo, Worakorn Chaemmuangpak

Erschienen in: Responsible Business in a Changing World

Verlag: Springer International Publishing

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Abstract

The conducted study aimed at indicating the impact of environmental management accounting practices on organizational sustainability of the certified ISO 14001 companies in Thailand. This study adopted a questionnaire survey of 400 samples and analysed data through Multiple Indicators and Multiple Causes Model (MIMIC).

The results showed that the driving force of stakeholders (SDP) and environmental CSR (CSR) possessed a negative impact on environmental management accounting practices (EAP) with coefficient values at 0.38∗∗ and 0.42∗∗, respectively at the significance level of 0.01. On the contrary, accountant expertise (ACE) and account policy on environmental aspect from leaders (POL) possessed a positive impact on environmental management accounting practices (EAP)with coefficient values at 1.14∗∗and 1.33, respectively at the significance level of 0.01. Also, environmental management accounting practices (EAP) and competitive financial advantage (CAF) possessed a positive impact on organizational sustainability (OST) with coefficient values at 0.63∗∗ and 0.70∗∗, respectively at the significance level of 0.01.

The findings of this research were aimed at increasing an opportunity of the certified ISO 14001 companies in Thailand in organizational sustainability improvement through the use of environmental management accounting practices.

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Vorheriges Kapitel Influence of Firm Size on the Environmental Disclosure and Performance of the Listed Companies on the Stock Exchange of Thailand

Nächstes Kapitel The Impact of Environmental Accountants’ Ability on CSR Disclosure and Profitability of the Listed Companies on the Stock Exchange of Thailand

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Titel: The Impact of Environmental Management Accounting Practices on Organizational Sustainability of the ISO 14001 Companies in Thailand
verfasst von: Kwannaree Klaprabchone
Montree Chuaychoo
Worakorn Chaemmuangpak
Verlag: Springer International Publishing
Buch: Responsible Business in a Changing World
Print ISBN: 978-3-030-36969-9

Electronic ISBN: 978-3-030-36970-5

Copyright-Jahr: 2020
DOI: https://doi.org/10.1007/978-3-030-36970-5_10

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