Effects of Environmental Strategy, Uncertainty and Top Management Commitment on the Environmental Performance: Role of Environmental Management Accounting and Environmental Management Control System

Authors

  • Bismark Kusi Appiah PhD. Candidate, School of Economics, Shandong University, Jinan-250100, P. R. China.
  • Zhang Donghui Professor, School of Economics, Shandong University, 27 Shanda Nanlu, Jinan-250100, P. R. China
  • Shapan Chandra Majumder Associate Professor, Department of Economics, Comilla University, Comilla-3506, Bangladesh
  • Malepekola Precious Monaheng PhD. Candidate, School of Economics, Shandong University, P. R. China.

Abstract

The aim of this paper is to check the effect of top management commitment, perceived environmental uncertainty and environmental strategy on the environmental performance of manufacturing firms of China by considering the role of EMA and EMCS. With the increase in economic activities the environmental issues have also increased. Companies are now more conscious for the preservation of environment and thus are working on it. Environmental Accounting is the system through which companies manage environmental issues. Economic development of any country along with the well-being of that country's society can only be attained when there is equilibrium between optimization of wealth and environmental protection. This perspective is raising its importance day by day and hence spreading awareness in public and government as well. Therefore, there is more pressure on companies to focus on environmental protection and to align their operations in such a way that there is no damage to the ecosystem. On the basis of results of this research it is believed that EMA and EMCS play very important role in the achievement of perfect environmental performance. EMA and EMCS are two separate tools and good mediators which improve the performance of the firm regarding environment and align the management regarding environmental costs with sequence. This study will help government and manufacturing firms in making policies regarding environment friendliness through environmental management accounting and environmental management control system as previous studies have also generated same kind of help and benefits.Keywords: China, Environmental strategy, Environmental Management Control System, Environmental Management AccountingJEL Classifications: Q56, Q58DOI: https://doi.org/10.32479/ijeep.8697

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Author Biographies

Bismark Kusi Appiah, PhD. Candidate, School of Economics, Shandong University, Jinan-250100, P. R. China.

PhD. Candidate, School of Economics, Shandong University, Jinan-250100, P. R. China.

Zhang Donghui, Professor, School of Economics, Shandong University, 27 Shanda Nanlu, Jinan-250100, P. R. China

Professor, School of Economics, Shandong University, 27 Shanda Nanlu, Jinan-250100, P. R. China

Shapan Chandra Majumder, Associate Professor, Department of Economics, Comilla University, Comilla-3506, Bangladesh

Associate Professor, Department of Economics, Comilla University, Comilla-3506, Bangladesh

Malepekola Precious Monaheng, PhD. Candidate, School of Economics, Shandong University, P. R. China.

PhD. Candidate, School of Economics, Shandong University, P. R. China.

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Published

2019-11-13

How to Cite

Appiah, B. K., Donghui, Z., Majumder, S. C., & Monaheng, M. P. (2019). Effects of Environmental Strategy, Uncertainty and Top Management Commitment on the Environmental Performance: Role of Environmental Management Accounting and Environmental Management Control System. International Journal of Energy Economics and Policy, 10(1), 360–370. Retrieved from https://econjournals.com./index.php/ijeep/article/view/8697

Issue

Vol. 10 No. 1 (2020)

Section

Articles

License

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