Extant research on environmental management accounting (EMA) has mainly emphasised its impact on environmental disclosures and cost measurements, while the role of EMA in environmental performance has largely been neglected. Hence, the study addressed the literature gap by applying the natural resource-based view (NRBV) and the dynamic capabilities (DC) theory to investigate EMA as a fundamental managerial innovation mechanism that explains the relationship between environmental strategies and environmental performance. Questionnaires were used to gather data from 145 managers of ISO14001-certified Malaysian companies. The results of the Partial Least Squares Structural Equation Modelling (PLS-SEM) analysis demonstrated that EMA mediates the effects of pollution prevention and clean technology strategies on environmental performance but not the effect of the process stewardship strategy.The findings encourage companies to adopt specific environmental strategies to attain better environmental performance through EMA. Moreover, the results highlighted the company limitations in improving environmental performance. The study is one of the first few attempts to integrate EMA with environmental strategies through the application of the NRBV and the DC theory. Additionally, the study provides empirical evidence that efficient EMA management can be transformed into reasonable operational performance and produce positive outcomes.

Considerable interest of environmental studies has appeared in the literature over the past decade. Environmental performance indicates a way to minimize environmental damages caused by business activity. It is evident that good environmental performance signals wise protection of the natural environment. However, it is still not entirely understood the factors that affect the environmental performance. As such, the purpose of this paper is to examine factors that contribute to the environmental performance utilizing the theory of Dynamic Capabilities and investigate the body of literature constituting the field. The outcome of this study is expected to provide useful direction for the policy makers and companies to combat environmental issues

BACKGROUND: Millions of employees were laid off during the COVID-19 pandemic. The hospitality industry has been gravely hit by this crisis. OBJECTIVE: Drawing from the theory of conservation of resources (COR), our study aims to examine possible factors that influence turnover intention among hotel employees. METHODS: The hypotheses were tested on 141 hotel employees from Klang Valley, Malaysia. Data were collected by means of questionnaires, purposive sampling was employed, and PLS-SEM was used in performing the data analyses. RESULTS: Job insecurity and psychological distress were found to be the potent antecedent of turnover intention. In contrast, the role of perceived supervisor support did not significantly moderate the effects of both job insecurity and psychological distress on the quitting intention. CONCLUSION: Re-looking at existing policies and leadership styles may be fruitful in ensuring the sustainability path of an organization. This is pivotal in growing back the entire hospitality industry that has gravely affected by COVID-19.

Extensive use of global resources and the associated environmental impacts continue to grow. As a result, green operations have received continuous attention from the business sector in recent years. However, only a few studies unpacked its dimension and examined environmental management accounting (EMA) and the firm's performance. The purpose of this paper is to (i) review the connection of holistic accounting approach of EMA and environmental performance in the extant literature and (ii) deepen the theory of NRBV by incorporating environmental proactivity as a moderator in the framework to provide an additional theoretical explanation to environmental performance in the context of ISO 14001 companies in Malaysia. Using the data of 145 companies, this study revealed that environmental proactivity moderates the relationship between EMA and environmental performance. Interestingly, we also found that EMA showed positive relationship on environmental performance. The research findings will be particularly important for ISO 14001 companies in developing their strategies and policies to achieve sustainable performance. Furthermore, the outcome will give some remarkable insights for managers to identify the current standing of their firm’s environmental performance.

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