The Impact of Environmental Strategy, Environmental Uncertainty and Leadership Commitment on Corporate Environmental Performance: The Role of Environmental Management Accounting
Subject Areas : Management AccountingGholamreza Soleimani 1 , Hoda Majbouri Yazdi 2
1 - Associate Professor in Accounting, Alzahra University of Tehran, Tehran, Iran
2 - MSc. Ph.D. Student of Accounting, Alzahra University of Tehran, Tehran, Iran
Keywords: Environmental strategy, Uncertainty, Environmental management accou, Environmental performance,
Abstract :
The purpose of this study was to investigate the impact of environmental strategy of the company, senior management commitment and environmental uncertainty, emphasizing the role of environmental management accounting, on the environmental performance of the company. This research is based on the structural equation model. Initially, 84 companies with ISO 14001 certificates listed on the Tehran Stock Exchange were collected. Then, 176 managers of these companies were randomly sent to the questionnaire. Of these, 152 questionnaires were received. The return rate of the questionnaire was 86 percent. The factor loadings were the mean of variance extracted and the reliability of the analysis of the model for all variables was used. The discriminant validity or mutual validity of all hidden variables in the model was tested using Forner-Larker's criterion and the parity of heterogeneity. The results of this research show that environmental strategies have a significant positive effect on the environmental performance of companies. Environmental strategies have a positive positive effect on the environmental performance of the company through environmental management accounting. The senior management's commitment to organizational environmental performance has a significant positive effect. The senior management's commitment to the environmental performance of the company through environmental management accounting indirect impact Has a positive meaning. Perceived environmental uncertainty has a significant positive effect on the use of environmental management accounting.
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