The role of environmental ,management accounting and environmental knowledge management practices influence on environmental performance: mediated-moderated model

• Main Authors: Bresciani, Stefano, Rehman, Shafique Ur, Giovando, Guido, Alam, Gazi Mahabubul
• Format: Article
• Published: Emerald Publishing 2023
• Online Access: http://psasir.upm.edu.my/id/eprint/108829/; https://www.emerald.com/insight/content/doi/10.1108/JKM-12-2021-0953/full/html

This study observes the influence of environmental management accounting (EMA)and environmental knowledge management (KM) practices on environmental performance with mediating role of top management support. Moreover, green work climate perception (GWCP) is used as a moderator between top management support and environmental performance. Design/Methodology/Approach: Partial Least Square Structural Equation Modeling (PLSSEM) is used to test research hypotheses. Data was collected to distribute questionnaires in light of the purposive sampling technique; a total of 329 questionnaires were used for final analysis. This study is correlational and cross-sectional. Multiple regression analysis iswas used to see the influence of EMA, environmental KM practices, top management support, and GWCP on environmental performance. Findings: The results reveal that EMA, environmental KM practices, and top management support are positively related to environmental performance. Moreover, top management support significantly mediates between EMA, environmental KM practices, and environmental performance. GWCP is positively associated with environmental performance. Finally, GWCP significantly strengthens the positive relationship between top management support and environmental performance. Practical Implications: This study highlighted a significant issue thatof how top management uses EMA, environmental KM practices, top management support, and GWCP in examining environmental performance. Moreover, this study covers the gap and supports top management to concentrate on exogenous variables to examine environmental performance. Originality/value: This study adds value to literature to focus on factors that influence environmental performance. This initial research observes the influence of EMA and environmental KM practices on environmental performance with top management support as a mediator in light of the KBV. Besides, GWCP is used as a moderator between top management support and environmental performance. Finally, our research can provide benefits to researchers, students, and managers.