Determinants of information users in local public accounting

Ahmad, Syed Raziuddin; Sharma, Raj Bahadur; Ali, Ijaz; Baig, Asif; Khan, Imran

doi:10.1080/23311975.2022.2124599

Cited by 1 publication

(1 citation statement)

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“…(2) An environmental management accounting method that tracks the flow (flow) of raw materials (materials) within a production process in monetary and physical units and calculates costs (costs) by considering not only the products (positive products) produced by the process but also waste as a type of product (negative products) [31].…”

Section: Appendix End Notesmentioning

confidence: 99%

The Impact of Sustainability Accounting on Environmental Performance and Productivity: A Panel Data Analysis

Alakkas,

Shabir,

Alhumoudi

et al. 2023

IJSDP

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Environmental accounting is a crucial tool for sustainable development as it enables the analysis, study, and measurement of natural resources' control, valuation, and management from an accounting perspective. This study aims to explore the potential of sustainable accounting as a tool for promoting the Sustainable Development Goals (SDGs). The hypotheses propose that the adoption of environmental accounting enhances a company's environmental performance, directly increases firm productivity, and indirectly increases productivity through improved environmental performance. To test these hypotheses, panel data from 2011 to 2020 is used, and the relationship among environmental accounting adoption, environmental performance, and productivity is estimated using Ordinary Least Squares (OLS), Fixed Effects (FE), and Random Effects (RE) models. The results show that the environmental accounting adoption dummy is significantly positive in all models (OLS, FE, and RE), indicating that firms that have adopted environmental accounting demonstrate higher environmental performance. The FE model is found to be the most reliable based on the results of the F-test, Breusch-Pagan test, and Durbin-Wu-Hausman test. The coefficient estimates in the FE model suggest that the effect of environmental accounting adoption is about one-third and one-half of that estimated in the OLS and RE models, respectively. Additionally, the findings suggest that firms with higher environmental performance, larger size, higher consumer relevance, and lower debt ratios demonstrate higher productivity. These results indicate that sustainability accounting has the potential to significantly contribute to the achievement of the SDGs.

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Section: Appendix End Notesmentioning

confidence: 99%