This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the drivers of EMA adoption in Pakistan. Data were collected from the manufacturing sector in Pakistan through a questionnaire-based survey. The study concludes that coercive, normative and mimetic pressures have a significant and positive impact on the adoption of EMA.

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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.

This study explores how the scholarly accomplishments of students might increment due to specific fundamental causes. The academic performance of the student was prioritized as a dependent variable, and the independent indicators chosen were “information seeking, IT ability, reading/writing capacity, and resilience.” At the same time, age, gender, marital status, and family income were included in the control variables. The research subject samples were limited to (N = 288) postgraduate students from three mega universities in Islamabad, Pakistan. Forward regression analysis was performed in this research to decide the impact of the indicators. The results indicate that information seeking affects academic performance positively and significantly. Essentially, the study revealed that information technology (IT) skills make a fundamentally positive and significant impact on academic performance. Reading and writing influenced academic performance considerably. In addition, resilience affected academic performance emphatically and essentially. Further, this research also noted the relationships between information-seeking behaviors, IT ability, reading/writing capacities, and resilience capabilities and the academic performance of students. These variables have a positive impact on the academic performance of students.

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