Corporate determinants of environmental management accounting practices and its impact on corporate environmental performance: the case of Egypt
Other Title(s)
المحددات المؤسسية لممارسات المحاسبة الإدارية البيئية وتأثيرها على الأداء البيئي للشركات: الحالة في مصر
Author
Source
Scientific Journal for Financial and Commercial Studies and Researches
Issue
Vol. 3, Issue 2، ج. 1 (31 Jul. 2022), pp.327-361, 35 p.
Publisher
Damietta University Faculty of Commerce
Publication Date
2022-07-31
Country of Publication
Egypt
No. of Pages
35
Main Subjects
Topics
- Financial markets
- Managerial accounting
- Environmental policy
- Regression analysis
- Environmental performance
Abstract EN
The main objective of this study is to examine the impact of three corporate characteristics (environmental sensitivity of industry, environmental strategy, and company size) on the adoption of Environmental Management Accounting Practices (EMAPs) and the effect of those accounting practices on the corporate environmental performance of the Egyptian listed manufacturing companies.
Data were collected using a survey of Egyptian Manufacturing listed companies on the Egyptian Stock Exchange.
Using simple and multiple regression models, the empirical results show that the selection of a business strategy that takes into consideration the environmental issues affect the EMAPs adopted in the Egyptian manufacturing companies.
However, both environmental sensitivity of industry and company size has no significant impact on the Egyptian companies' EMAPs.
The results also find that EMAPs directly affect environmental performance.
This study could be considered an important aid to managers and practitioners in the Egyptian industrial environment to implement effective EMAPs that help in improving and enhancing environmental performance.
American Psychological Association (APA)
Ahmad, Nansi Muhammad Mahmud. 2022. Corporate determinants of environmental management accounting practices and its impact on corporate environmental performance: the case of Egypt. Scientific Journal for Financial and Commercial Studies and Researches،Vol. 3, no. 2، ج. 1, pp.327-361.
https://search.emarefa.net/detail/BIM-1504354
Modern Language Association (MLA)
Ahmad, Nansi Muhammad Mahmud. Corporate determinants of environmental management accounting practices and its impact on corporate environmental performance: the case of Egypt. Scientific Journal for Financial and Commercial Studies and Researches Vol. 3, no. 2, p. 1 (Jul. 2022), pp.327-361.
https://search.emarefa.net/detail/BIM-1504354
American Medical Association (AMA)
Ahmad, Nansi Muhammad Mahmud. Corporate determinants of environmental management accounting practices and its impact on corporate environmental performance: the case of Egypt. Scientific Journal for Financial and Commercial Studies and Researches. 2022. Vol. 3, no. 2، ج. 1, pp.327-361.
https://search.emarefa.net/detail/BIM-1504354
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1504354