Antecedents of Environmental Management Accounting Capability: Empirical Evidence from ISO 14000 Firms in Thailand

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Worapan Ratanasongtham Kornchai Phornlaphatrachakorn Suparak Janjarasjit


For the green society era of today, there is an increasing number of firms adopting and implementing environmental management accounting as a new managerial technology to give the information involving corporate environmental management. However, an extensive body of previous literature has examined the benefits received from environmental management accounting, relatively little is known about the antecedents of environmental management accounting capability. The purpose of this research is to examine the effect of antecedents on environmental management accounting capability. Also, this research studies the moderating role of business ethics on the associations among antecedents and environmental management accounting capability as well. Data was collected from 107 certified ISO 14000 firms in Thailand by questionnaire mail survey. The statistic used to analyze is the ordinary least square regression. The results reveal that social responsibility vision, market culture, and stakeholder force dynamism have significant positive influence on environmental management accounting capability. Interestingly, business ethics has a positive moderate effect on only the relationships between market culture and environmental management accounting capability but it does not moderate other antecedents and environmental management accounting capability. The suggestion of this research with the conclusions is highlighted as well.


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