How to cite this paper
Al-Mawali, H. (2021). Environmental cost accounting and financial performance: The mediating role of environmental performance.Accounting, 7(3), 535-544.
Refrences
Al-Khadash, H.A., & Feridun, M. (2006). Impact of strategic initiatives in management accounting on corporate financial performance: evidence from Amman Stock Exchange. Managing Global Transitions, 4(4), p.299.
Al-Mawali, H., Al Sharif, A., Rumman, G.A., & Kerzan, F., (2018). Environmental Strategy, Environmental Management Accounting and Organizational Performance: Evidence from The United Arab Emirates Market. Journal of Environ-mental Accounting and Management, 6(2), 105-114.
Al-Mawali, H., Zainuddin, Y., & Nasir Kader Ali, N., (2012). Customer accounting information usage and organizational performance. Business Strategy Series, 13(5), 215-223.
Al-Tuwaijri, S.A., Christensen, T.E., & Hughes Ii, K.E., (2004). The relations among environmental disclosure, environ-mental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society, 29(5-6), 447-471.
Aschehoug, S.H., Boks, C., & Støren, S., (2012). Environmental information from stakeholders supporting product devel-opment. Journal of Cleaner Production, 31, 1-13.
Beer, P., & Friend, F., (2006). Environmental accounting: A management tool for enhancing corporate environmental and economic performance. Ecological Economics, 58(3), 548-560.
Blacconiere, W.G. and Patten, D.M., (1994). Environmental disclosures, regulatory costs, and changes in firm val-ue. Journal of Accounting and Economics, 18(3), 357-377.
Chenhall, R.H., & Langfield-Smith, K., (2007). Multiple perspectives of performance measures. European Management Journal, 25(4), 266-282.
Chenhall, R.H.,(2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168.
Clarkson, P.M., Li, Y., Richardson, G.D., & Vasvari, F.P., (2011). Does it really pay to be green? Determinants and conse-quences of proactive environmental strategies. Journal of Accounting and Public Policy, 30(2), 122-144.
Cohen, J. E. (1988). Statistical Power Analysis for the Behavioral Sciences. Hillsdale, NJ: Lawrence Erlbaum Associates, Inc.
Cormier, D., Ledoux, M.J., & Magnan, M., (2011). The informational contribution of social and environmental disclo-sures for investors. Management Decision, 49(8), 1276-1304.
Delmas, M., & Blass, V.D., (2010). Measuring corporate environmental performance: the trade‐offs of sustainability rat-ings. Business Strategy and the Environment, 19(4), 245-260.
Diamantopoulos, A., & Siguaw, J. A. (2006). Formative versus reflective indicators in organizational measure develop-ment: A comparison and empirical illustration. British Journal of Management, 17(4), 263-282.
El-Sheikh, E., Mah'd, O., Nassar, M., & Al-Khadash, H.A., (2012). Financing and management of higher education: Evi-dence from Jordan. International Business Research, 5(5), p.71.
Feng, M., Yu, W., Wang, X., Wong, C.Y., Xu, M., & Xiao, Z., (2018). Green supply chain management and financial per-formance: The mediating roles of operational and environmental performance. Business Strategy and the Environ-ment, 27(7), 811-824.
Ferreira, A., Moulang, C., & Hendro, B., (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920-948.
Franco-Santos, M., Kennerley, M., Micheli, P., Martinez, V., Mason, S., Marr, B., Gray, D., & Neely, A., (2007). Towards a definition of a business performance measurement system. International Journal of Operations & Production Man-agement, 27(8), 784-801.
Gale, R.J., & Stokoe, P.K., (2001). Environmental cost accounting and business strategy. In Handbook of environmentally conscious manufacturing (119-136). Springer, Boston, MA.
Gholami, R., Sulaiman, A.B., Ramayah, T., & Molla, A., (2013). Senior managers’ perception on green information sys-tems (IS) adoption and environmental performance: Results from a field survey. Information & Management, 50(7), 431-438.
Hair Jr, J., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V., (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26(2), 106-121.
Hair, J., Hollingsworth, C.L., Randolph, A.B., & Chong, A.Y.L., (2017). An updated and expanded assessment of PLS-SEM in information systems research. Industrial Management & Data Systems, 117(3), 442-458.
Hardan, A.S., & Shatnawi, T.M., (2013). Impact of applying the ABC on improving the financial performance in telecom companies. International Journal of Business and Management, 8(12), p.48.
Hart, S.L., & Ahuja, G., (1996). Does it pay to be green? An empirical examination of the relationship between emission reduction and firm performance. Business strategy and the Environment, 5(1), 30-37.
Henri, J.F., & Journeault, M., (2010). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 63-80.
Henri, J.F., Boiral, O., & Roy, M.J., (2016). Strategic cost management and performance: The case of environmental costs. The British Accounting Review, 48(2), 269-282.
Henseler, J., Ringle, C.M., & Sarstedt, M., (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135.
Ittner, C.D., Lanen, W.N. and Larcker, D.F., (2002). The association between activity‐based costing and manufacturing performance. Journal of Accounting Research, 40(3), 711-726.
Jaggi, B. and Freedman, M., (1992). An examination of the impact of pollution performance on economic and market per-formance: pulp and paper firms. Journal of Business Finance & Accounting, 19(5), 697-713.
Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11(6), 667-676.
Kaplan, R.S., &Norton, D.P., (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons, 15(1), 87-104.
Khasharmeh, H. (2002). Activity-based costing in Jordanian manufacturing companies. Administrative Sciences, 29(1), 213-27.
Laguir, I., Marais, M., El Baz, J., & Stekelorum, R., (2018). Reversing the business rationale for environmental commit-ment in banking: Does financial performance lead to higher environmental performance?. Management Deci-sion, 56(2), 358-375.
Latan, H., Jabbour, C.J.C., de Sousa Jabbour, A.B.L., Wamba, S.F., & Shahbaz, M., (2018). Effects of environmental strat-egy, environmental uncertainty and top management's commitment on corporate environmental performance: The role of environmental management accounting. Journal of Cleaner Production, 180, 297-306.
Lord, B.R., (1996). Strategic management accounting: the emperor's new clothes?. Management Accounting Re-search, 7(3), 347-366.
Lu, L.W., & Taylor, M.E., (2018). A study of the relationships among environmental performance, environmental disclo-sure, and financial performance. Asian Review of Accounting, 26(1), 107-130.
McGowan, A.S., & Klammer, T.P., (1997). Satisfaction with activity-based cost management implementation. Journal of Management Accounting Research, 9, p.217.
Mijoč, J., Pekanov Starčević, D., & Mijoč, I., (2014). Investigation of the relationship between contemporary cost man-agement methods and improvement in financial performance. Economic research-Ekonomska istraživanja, 27(1), 393-413.
Mobus, J. (2005). Mandatory environmental disclosures in a legitimacy theory context. Accounting, Auditing & Accounta-bility Journal, 18(4), 492-517.
Muhammad, N., Scrimgeour, F., Reddy, K. and Abidin, S., (2015). The relationship between environmental performance and financial performance in periods of growth and contraction: Evidence from Australian publicly listed compa-nies. Journal of Cleaner Production, 102, 324-332.
Nassar, M., Morris, D., Thomas, A., & Sangster, A., (2009). An empirical study of activity-based costing (ABC) systems within the Jordanian industrial sector: critical success factors and barriers to ABC implementation. In Accounting in Emerging Economies (229-263). Emerald Group Publishing Limited.
O’brien, R.M. (2007). A caution regarding rules of thumb for variance inflation factors. Quality & quantity, 41(5), 673-690.
Ortiz‐de‐Mandojana, N. and Aragon‐Correa, J.A., (2015). Boards and sustainability: the contingent influence of director interlocks on corporate environmental performance. Business Strategy and the Environment, 24(6), 499-517.
Otley, D., (2016). The contingency theory of management accounting and control: 1980–2014. Management accounting research, 31, 45-62.
Patten, D.M., (2005). The accuracy of financial report projections of future environmental capital expenditures: a research note. Accounting, Organizations and Society, 30(5), 457-468.
Patten, D.M., (2002). The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society, 27(8), 763-773.
Phan, T.N., Baird, K. and Su, S., (2018). Environmental activity management: its use and impact on environmental per-formance. Accounting, Auditing & Accountability Journal, 31(2), 651-673.
Pizzini, M.J., (2006). The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals. Accounting, Organizations and Socie-ty, 31(2), 179-210.
Preacher, K.J., & Hayes, A.F., (2004). SPSS and SAS procedures for estimating indirect effects in simple mediation mod-els. Behavior Research Methods, Instruments, & Computers, 36(4), 717-731.
Preacher, K.J., & Hayes, A.F., (2008). Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models. Behavior Research Methods, 40(3), 879-891.
Sharma, S., & Vredenburg, H., (1998). Proactive corporate environmental strategy and the development of competitively valuable organizational capabilities. Strategic Management Journal, 19(8), 729-753.
Shields, M.D. (1995). An empirical analysis of firms’ implementation experiences with activity-based costing. Journal of Management Accounting Research, 7(1), 148-165.
Shrivastava, P. (1995). Industrial/environmental crises and corporate social responsibility. The Journal of Socio-Economics, 24(1), 211-227.
Sroufe, R. (2003). Effects of environmental management systems on environmental management practices and opera-tions. Production and Operations management, 12(3), 416-431.
Stasiskiene, Z., & Staniskis, J.K., (2005). Integration of Environmental Management Accounting into Company’s Envi-ronmental Performance Improvement System: Case Study of Lithuanian Industry. Proceedings of 10th European Roundtable on Sustainable Consumption and Production, Antwerp, Belgium, 1-9.
Taygashinova, K., & Akhmetova, A., (2019). Accounting for environmental costs as an instrument of environmental con-trolling in the company. Management of Environmental Quality: An International Journal, 30(1), 87-97.
Voorhees, C.M., Brady, M.K., Calantone, R., & Ramirez, E., (2016). Discriminant validity testing in marketing: an analy-sis, causes for concern, and proposed remedies. Journal of the Academy of Marketing Science, 44(1), 119-134.
Al-Mawali, H., Al Sharif, A., Rumman, G.A., & Kerzan, F., (2018). Environmental Strategy, Environmental Management Accounting and Organizational Performance: Evidence from The United Arab Emirates Market. Journal of Environ-mental Accounting and Management, 6(2), 105-114.
Al-Mawali, H., Zainuddin, Y., & Nasir Kader Ali, N., (2012). Customer accounting information usage and organizational performance. Business Strategy Series, 13(5), 215-223.
Al-Tuwaijri, S.A., Christensen, T.E., & Hughes Ii, K.E., (2004). The relations among environmental disclosure, environ-mental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society, 29(5-6), 447-471.
Aschehoug, S.H., Boks, C., & Støren, S., (2012). Environmental information from stakeholders supporting product devel-opment. Journal of Cleaner Production, 31, 1-13.
Beer, P., & Friend, F., (2006). Environmental accounting: A management tool for enhancing corporate environmental and economic performance. Ecological Economics, 58(3), 548-560.
Blacconiere, W.G. and Patten, D.M., (1994). Environmental disclosures, regulatory costs, and changes in firm val-ue. Journal of Accounting and Economics, 18(3), 357-377.
Chenhall, R.H., & Langfield-Smith, K., (2007). Multiple perspectives of performance measures. European Management Journal, 25(4), 266-282.
Chenhall, R.H.,(2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168.
Clarkson, P.M., Li, Y., Richardson, G.D., & Vasvari, F.P., (2011). Does it really pay to be green? Determinants and conse-quences of proactive environmental strategies. Journal of Accounting and Public Policy, 30(2), 122-144.
Cohen, J. E. (1988). Statistical Power Analysis for the Behavioral Sciences. Hillsdale, NJ: Lawrence Erlbaum Associates, Inc.
Cormier, D., Ledoux, M.J., & Magnan, M., (2011). The informational contribution of social and environmental disclo-sures for investors. Management Decision, 49(8), 1276-1304.
Delmas, M., & Blass, V.D., (2010). Measuring corporate environmental performance: the trade‐offs of sustainability rat-ings. Business Strategy and the Environment, 19(4), 245-260.
Diamantopoulos, A., & Siguaw, J. A. (2006). Formative versus reflective indicators in organizational measure develop-ment: A comparison and empirical illustration. British Journal of Management, 17(4), 263-282.
El-Sheikh, E., Mah'd, O., Nassar, M., & Al-Khadash, H.A., (2012). Financing and management of higher education: Evi-dence from Jordan. International Business Research, 5(5), p.71.
Feng, M., Yu, W., Wang, X., Wong, C.Y., Xu, M., & Xiao, Z., (2018). Green supply chain management and financial per-formance: The mediating roles of operational and environmental performance. Business Strategy and the Environ-ment, 27(7), 811-824.
Ferreira, A., Moulang, C., & Hendro, B., (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920-948.
Franco-Santos, M., Kennerley, M., Micheli, P., Martinez, V., Mason, S., Marr, B., Gray, D., & Neely, A., (2007). Towards a definition of a business performance measurement system. International Journal of Operations & Production Man-agement, 27(8), 784-801.
Gale, R.J., & Stokoe, P.K., (2001). Environmental cost accounting and business strategy. In Handbook of environmentally conscious manufacturing (119-136). Springer, Boston, MA.
Gholami, R., Sulaiman, A.B., Ramayah, T., & Molla, A., (2013). Senior managers’ perception on green information sys-tems (IS) adoption and environmental performance: Results from a field survey. Information & Management, 50(7), 431-438.
Hair Jr, J., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V., (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26(2), 106-121.
Hair, J., Hollingsworth, C.L., Randolph, A.B., & Chong, A.Y.L., (2017). An updated and expanded assessment of PLS-SEM in information systems research. Industrial Management & Data Systems, 117(3), 442-458.
Hardan, A.S., & Shatnawi, T.M., (2013). Impact of applying the ABC on improving the financial performance in telecom companies. International Journal of Business and Management, 8(12), p.48.
Hart, S.L., & Ahuja, G., (1996). Does it pay to be green? An empirical examination of the relationship between emission reduction and firm performance. Business strategy and the Environment, 5(1), 30-37.
Henri, J.F., & Journeault, M., (2010). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 63-80.
Henri, J.F., Boiral, O., & Roy, M.J., (2016). Strategic cost management and performance: The case of environmental costs. The British Accounting Review, 48(2), 269-282.
Henseler, J., Ringle, C.M., & Sarstedt, M., (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135.
Ittner, C.D., Lanen, W.N. and Larcker, D.F., (2002). The association between activity‐based costing and manufacturing performance. Journal of Accounting Research, 40(3), 711-726.
Jaggi, B. and Freedman, M., (1992). An examination of the impact of pollution performance on economic and market per-formance: pulp and paper firms. Journal of Business Finance & Accounting, 19(5), 697-713.
Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11(6), 667-676.
Kaplan, R.S., &Norton, D.P., (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons, 15(1), 87-104.
Khasharmeh, H. (2002). Activity-based costing in Jordanian manufacturing companies. Administrative Sciences, 29(1), 213-27.
Laguir, I., Marais, M., El Baz, J., & Stekelorum, R., (2018). Reversing the business rationale for environmental commit-ment in banking: Does financial performance lead to higher environmental performance?. Management Deci-sion, 56(2), 358-375.
Latan, H., Jabbour, C.J.C., de Sousa Jabbour, A.B.L., Wamba, S.F., & Shahbaz, M., (2018). Effects of environmental strat-egy, environmental uncertainty and top management's commitment on corporate environmental performance: The role of environmental management accounting. Journal of Cleaner Production, 180, 297-306.
Lord, B.R., (1996). Strategic management accounting: the emperor's new clothes?. Management Accounting Re-search, 7(3), 347-366.
Lu, L.W., & Taylor, M.E., (2018). A study of the relationships among environmental performance, environmental disclo-sure, and financial performance. Asian Review of Accounting, 26(1), 107-130.
McGowan, A.S., & Klammer, T.P., (1997). Satisfaction with activity-based cost management implementation. Journal of Management Accounting Research, 9, p.217.
Mijoč, J., Pekanov Starčević, D., & Mijoč, I., (2014). Investigation of the relationship between contemporary cost man-agement methods and improvement in financial performance. Economic research-Ekonomska istraživanja, 27(1), 393-413.
Mobus, J. (2005). Mandatory environmental disclosures in a legitimacy theory context. Accounting, Auditing & Accounta-bility Journal, 18(4), 492-517.
Muhammad, N., Scrimgeour, F., Reddy, K. and Abidin, S., (2015). The relationship between environmental performance and financial performance in periods of growth and contraction: Evidence from Australian publicly listed compa-nies. Journal of Cleaner Production, 102, 324-332.
Nassar, M., Morris, D., Thomas, A., & Sangster, A., (2009). An empirical study of activity-based costing (ABC) systems within the Jordanian industrial sector: critical success factors and barriers to ABC implementation. In Accounting in Emerging Economies (229-263). Emerald Group Publishing Limited.
O’brien, R.M. (2007). A caution regarding rules of thumb for variance inflation factors. Quality & quantity, 41(5), 673-690.
Ortiz‐de‐Mandojana, N. and Aragon‐Correa, J.A., (2015). Boards and sustainability: the contingent influence of director interlocks on corporate environmental performance. Business Strategy and the Environment, 24(6), 499-517.
Otley, D., (2016). The contingency theory of management accounting and control: 1980–2014. Management accounting research, 31, 45-62.
Patten, D.M., (2005). The accuracy of financial report projections of future environmental capital expenditures: a research note. Accounting, Organizations and Society, 30(5), 457-468.
Patten, D.M., (2002). The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society, 27(8), 763-773.
Phan, T.N., Baird, K. and Su, S., (2018). Environmental activity management: its use and impact on environmental per-formance. Accounting, Auditing & Accountability Journal, 31(2), 651-673.
Pizzini, M.J., (2006). The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals. Accounting, Organizations and Socie-ty, 31(2), 179-210.
Preacher, K.J., & Hayes, A.F., (2004). SPSS and SAS procedures for estimating indirect effects in simple mediation mod-els. Behavior Research Methods, Instruments, & Computers, 36(4), 717-731.
Preacher, K.J., & Hayes, A.F., (2008). Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models. Behavior Research Methods, 40(3), 879-891.
Sharma, S., & Vredenburg, H., (1998). Proactive corporate environmental strategy and the development of competitively valuable organizational capabilities. Strategic Management Journal, 19(8), 729-753.
Shields, M.D. (1995). An empirical analysis of firms’ implementation experiences with activity-based costing. Journal of Management Accounting Research, 7(1), 148-165.
Shrivastava, P. (1995). Industrial/environmental crises and corporate social responsibility. The Journal of Socio-Economics, 24(1), 211-227.
Sroufe, R. (2003). Effects of environmental management systems on environmental management practices and opera-tions. Production and Operations management, 12(3), 416-431.
Stasiskiene, Z., & Staniskis, J.K., (2005). Integration of Environmental Management Accounting into Company’s Envi-ronmental Performance Improvement System: Case Study of Lithuanian Industry. Proceedings of 10th European Roundtable on Sustainable Consumption and Production, Antwerp, Belgium, 1-9.
Taygashinova, K., & Akhmetova, A., (2019). Accounting for environmental costs as an instrument of environmental con-trolling in the company. Management of Environmental Quality: An International Journal, 30(1), 87-97.
Voorhees, C.M., Brady, M.K., Calantone, R., & Ramirez, E., (2016). Discriminant validity testing in marketing: an analy-sis, causes for concern, and proposed remedies. Journal of the Academy of Marketing Science, 44(1), 119-134.