The moderating role of environmental management accounting between environmental innovation and firm financial performance

Saeidi, Sayedeh Parastoo; Othman, Mohamed; Saeidi, Parvaneh; Saeidi, Sayyedeh Parisa

doi:10.1504/ijbpm.2018.092759

Cited by 33 publications

(34 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…[ (Ndubisi & Agarwal, 2014)] -VD [(Meutia, 2015), (Saeidi et al, 2018), (Tajeddini, 2016), (Veglio & Zucchella, 2015), (Ar & Baki, 2011), (Hilmi et al, 2011), (Afriyie et al, 2018)]. Auken et al, 2008), (Rosli & Sidek, 2013), (Makanyeza & Dzvuke, 2015), (Boachie-Mensah & Acquah, 2015)] -Mn&S [(Kim-Soon et al, 2017)] -…”

Section: Mnandsmentioning

confidence: 99%

Impact of Innovation Type on Financial and Non-financial Performance of SMES. A Scoping Review

Jamai

Steur

Abidar³

et al. 2021

jim

View full text Add to dashboard Cite

To take advantage of existing opportunities in a market of global competition and rapid changes, firms try to adapt their strategy by introducing new or improved innovation types. While there is a large body of literature investigating the relationship between innovation and performance, there is a need to further analyze the role of innovation type on performance, especially in SMEs. Using a scoping review approach, this study aims to evaluate the influence of innovation types on firm performance in SMEs. A total of 47 studies were selected to examine the correlation between innovation type and performance, and identify the key factors that strongly impact the firm growth per industry. Findings demonstrate the difference in innovation impact according to the targeted industrial sector and show which type could be more beneficial to enhance firm performance. In the most studied industries, results reveal that product innovation influences strongly firm performance in the manufacturing sector, while marketing and product innovation are the variables that most impact the growth of agro-food firms. Similarly, organizational and product innovation affect highly firm improvement in the manufacturing and service sectors. This study helps managers in their struggle to obtain growth by targeting the most appropriate dimensions of innovation and helps policy makers by making decisions that stimulate firm development.

show abstract

Section: Mnandsmentioning

confidence: 99%

Impact of Innovation Type on Financial and Non-financial Performance of SMES. A Scoping Review

Jamai

Steur

Abidar³

et al. 2021

jim

View full text Add to dashboard Cite

show abstract

“…There are two types of performance, which are financial and non-financial performance (Saeidi et al, 2018)…”

Section: Hypotheses Development: Firm-specific Determinants Of Insurers' Financial Performancementioning

confidence: 99%

Nexus of firm characteristics and financial performance of non-life insurance companies in the Southern African Development Community

Msomi

Nyide

2021

Investment Management and Financial Innovations

View full text Add to dashboard Cite

In almost all emerging and developed nations, the insurance industry is one of the most important participants of the financial services sector. As a result, the goal of this study is to investigate the firm characteristics and drivers of financial performance using 121 publicly traded non-life insurance companies from 16 Southern African Development Community (SADC) countries during the period from 2008 to 2019. The consolidated least squares and two-step generalized method of moments estimators were used to analyze a panel data set of 1,452 observations. The findings show that a lagged return on assets, equity capital, operational efficiency, leverage and investment capability are statistically significant determinants of financial performance in non-life insurance companies of SADC countries, even though equity capital, operational efficiency, and leverage are inversely significant. The insurance industry, policymakers, the state, and shareholders should consider these important variables when making decisions, and enhance their performance according to the findings. It is also suggested that the industry’s capital structures should be reformed to preserve a favorable balance of equity and debt amongst the businesses. Additionally, measures such as automated systems that may decrease operating costs should be used to improve financial performance.

show abstract

“…The environmental sustainability is the most relevant concern in this millennial generation which is practiced and implemented with the means of technology and innovation in the processes of product development, waste management issues, customer handling and SCM (Antonioli, Borghesi, & Mazzanti, 2016; Lee & Min, 2015). Saeidi and Othman (2018) suggest that innovation in EM involves both product and process innovation, which have positive influence on the firm performance, whereas Linder (2016) focusses on innovations that are cost‐saving and eco‐efficient. The cleaner technologies bring cost benefits, energy savings, rational production, encourage the 3Rs (reuse, recycle and reduce) both at the stage of pre and post marketing of the product or services (Gutiérrez & Teshima, 2018).…”

Section: Determinants/drivers/motivations Of Emmentioning

confidence: 99%

“…It involves the physical impact of the firm's economic activities on the environment and the monetary effect caused by the environmental related costs, savings and earnings to the firm. Contradictory, S. P. Saeidi, Saeidi, Othman, and Saeidi (2018) investigate the relation between the firm innovation and performance with EMA as the moderator and found that neither physical nor monetary EMA moderated this relation. Salim et al (2017) explore the implementation of material flow cost accounting (MFCA) across manufacturing firms and reports that along with the supplier integration, MFCA enables to achieve better financial and environmental performance.…”

Section: Strategies/policies For Emmentioning

confidence: 99%

Do firms with environmental concerns give better performance: A systematic literature review

Bansal

Garg

Yadav

2020

Journal of Public Affairs

View full text Add to dashboard Cite

The extant literature has examined the role of environmental management practices on performance of the firms. The present study aims to provide a clear understanding of the research into the field using a systematic review methodology using a bibliographic database that is, "Web of Science" within the period 1990-2019. The descriptive findings present the journals in which the research papers are published, the countries where the research took place and the industrial sectors that the reviewed papers have covered. The paper contributes significantly to the existing literature and provides future research agendas in the area. This paper presents an integrated framework consisting of pressures on management decisions, environmental management strategies and performance by various stakeholders. Larger sample could be taken to study the relationship so as to generalize the findings. More comprehensive approach needs to be taken taking into account all the potential variables to eliminate omitted variable bias.

show abstract

The moderating role of environmental management accounting between environmental innovation and firm financial performance

Cited by 33 publications

References 0 publications

Impact of Innovation Type on Financial and Non-financial Performance of SMES. A Scoping Review

Impact of Innovation Type on Financial and Non-financial Performance of SMES. A Scoping Review

Nexus of firm characteristics and financial performance of non-life insurance companies in the Southern African Development Community

Do firms with environmental concerns give better performance: A systematic literature review

Contact Info

Product

Resources

About