How to cite this paper
Adow, A. (2024). Green accounting standards and environmental sustainability in Alkharj: Mediating role of social performance.Uncertain Supply Chain Management, 12(4), 2299-2308.
Refrences
Al-Dhaimesh, O.H. (2020), Green accounting practices and economic value added: An applied study on companies listed on the Qatar stock exchange. International Journal of Energy Economics and Policy, 10(6), 164-168.
Alt, E., Díez-de-Castro, E. P., & Lloréns-Montes, F. J. (2015). Linking employee stakeholders to environmental performance: The role of proactive environmental strategies and shared vision. Journal of Business Ethics, 128(1), 167–181. https://doi.org/10.1007/s10551-014-2095-x
Astuti, T., Amyulianthy, R., & Kaniati, R. (2022a). Green Accounting, Financial Performance toward Firm Value. Asian Journal of Accounting and Finance, 4(1), 1-12. https://doi.org/10.55057/ajafin.2022.4.1.1
Astuti, T., Widyastuti, T., & Ahmar, N. (2022b). Green Accounting and Green Intellectual Capital Practices: Study of The Influence of Indirect Financial Firm on Firm Value. Asian Journal of Accounting and Finance, 4(3), 101-112. https://doi.org/10.55057/ajafin.2022.4.3.8.
Bassey, B.E., Effiok S.O., & Eton, O.E. (2013). The impact of environmental accounting and reporting on organizational performance of selected oil and gas companies in Niger Delta Region of Nigeria. Research Journal of Finance and Accounting, 4(3), 57-73.
Braccini, A. M., & Margherita, E. G. (2018). Exploring organizational sustainability of industry 4.0 under the triple bottom line: The case of a manufacturing company. Sustainability, 11(1), 36. https://doi.org/10.3390/su11010036
Budiono, S., & Dura, J. (2021). The Effect of Green Accounting Implementation on Profitability in Companies Compass Index 100. International Journal of Educational Research and Social Sciences, 2(6), 1526- 1534. https://doi.org/10.51601/ijersc.v2i6.216.
Bui, H. Q., Hoai, T. T., Tran, H. A., & Nguyen, N. P. (2023). Performance implications of the interaction between the accountants’ participation in strategic decision-making and accounting capacity. Journal of Asian Business and Economic Studies, 30(1), 67–81. https://doi.org/10.1108/JABES -04-2022-0087
CDSB (2022). CDSB Framework for reporting environmental and social information: Advancing and aligning disclosure of environmental and social information in mainstream reports. https://www.ifrs.org/content/dam/ifrs/groups/cdsb/cdsb-framework-2022.pdf
Cescon, F., Costantini, A., & Grassetti, L. (2019). Strategic choices and strategic management accounting in large manufacturing firms. Journal of Management and Governance, 23(3), 605–636. https://doi.org/10.1007/s10997-018-9431-y
Chen, R. C. Y., & Lee, C. H. (2017). The influence of CSR on firm value: an application of panel smooth transition regression on Taiwan. Applied Economics, 49(34), 3422-3434. https://doi.org/10.1080/00036846.2016.1262516.
Chen, Y. C., Hung, M., & Wang, Y. (2018). The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. Journal of Accounting and Economics, 65(1), 169-190. https://doi.org/10.1016/j.jacceco.2017.11.009.
Cho, C. H., & Patten, D. M. (2013). Green accounting: Reflections from a CSR and environmental disclosure perspective. Critical Perspectives on Accounting, 24(6), 443-447. https://doi.org/10.1016/j.cpa.2013.04.003.
Cuganesan, S., Dunford, R., & Palmer, I. (2012). Strategic management accounting and strategy practices within a public sector agency. Management Accounting Research, 23(4), 245–260. https://doi.org/10.1016/j.mar.2012.09.001
Dhar, B.K., Sarkar, S.M., & Ayittey, F.K. (2022). Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh. Corporate Social Responsibility and Environmental Management, 29(1), 71-78. https://doi.org/10.1002/csr.2174
Dura, J. & Suharsono, R. (2022). Application green accounting to sustainable development improve financial performance study in green industry. Jurnal Akuntansi, 26(2), 192-212. https://doi.org/10.24912/ja.v26i2.893
Egbunike, A., & Okoro, G. (2018). Does green accounting matter to the profitability of firms? A canonical assessment. Ekonomski Horizonti, 20(1), 17-26. https://doi.org/10.5937/ekonhor1801017e.
Elhuni, R. M., & Ahmad, M. M. (2017). Key Performance Indicators for Sustainable Production Evaluation in Oil and Gas Sector. Procedia Manufacturing, 11, 718–724. https://doi.org/10.1016/j.promfg.2017.07.172
Endiana, I. D. M., Dicriyani, N. L. G. M., Adiyadnya, M. S. P., & Putra, I. P. M. J. S. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12), 731-738. https://doi.org/10.13106/jafeb.2020.vol7.no12.731
Farouk, S., Cherian, J., & Jacob, J. (2012). Green accounting and management for sustainable manufacturing in developing countries. International Journal of Business and Management, ,7(20) 36-43. https://doi.org/10.5539/ijbm.v7n20p36
Fauzi, H., Svensson, G., & Rahman, A. A. (2010). “Triple bottom line” as “Sustainable corporate performance”: A proposition for the future. Sustainability, 2(5), 1345–1360. https://doi.org/10.3390/su2051345
Felmania, M., & Mukhtaruddin, Relasari. (2014). Good Corporate Governance Mechanism, Corporate Social Responsibility Disclosure on Firm Value: Empirical Study on Listed Company in Indonesia Stock Exchange. International Journal of Finance and Accounting Studies, 2(1), 1-10.
Foo, P. Y., Lee, V. H., & Tan, G. W. H., & Ooi, K. B. (2018). A gateway to realizing sustainability performance via green supply chain management practices: A PLS –ANN approach. Expert Systems with Applications, 107, 1–14. https://doi.org/10.1016/j.eswa.2018.04.013
Hamidi, A. (2019). Green Accounting. Encyclopedia of Corporate Social Responsibility, 6(2), 1286-1286.
Hope, O. K., & Wang, J. (2018). Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis. Accounting, Organizations and Society, 70, 33–51. https://doi.org/10.1016/j.aos.2018.02.004
Hourneaux, F., Gabriel, M. L. D. S., & Gallardo-Vázquez, D. A. (2018). Triple bottom line and sustainable performance measurement in industrial companies. Revista de Gestão, 25(4), 413–429. https://doi.org/10.1108/REGE -04-2018-0065
Hubbard, G. (2009). Measuring organizational performance: Beyond the triple bottom line. Business Strategy and the Environment, 18(3), 177–191. https://doi.org/10.5897/AJBM11.2764.
Koapaha, H. P. (2024). Effect of environmental accounting disclosure, environmental performance, company size and corporate social responsibility disclosure. The American Journal of Social Science and Education Innovations, 6(4), 13–20. https://doi.org/10.37547/tajssei/volume06issue04-03
Laskar, N., & Gopal Maji, S. (2018), Disclosure of corporate sustainability performance and firm performance in Asia. Asian Review of Accounting, 26(4), 414-443.
Liu, Z. (2020). Unraveling the complex relationship between environmental and financial performance: A multilevel longitudinal analysis. International Journal of Production Economics, 219, 328–340. https://doi.org/10.1016/j.ijpe.2019.07.005
Lusiana, M., Haat, M. H. C., Saputra, J., Yusliza, M. Y., Muhammad, Z., & Bon, A. T. (2021). A review of green accounting, corporate social responsibility disclosure, financial performance and firm value literature. Proceedings of the International Conference on Industrial Engineering and Operations Management, 5622-5640
Maama, H. & Appiah, K.O. (2019). Green accounting practices: Lesson from an emerging economy. Qualitative Research in Financial Markets, 11(4), 456-478. https://doi.org/10.1108/QRFM-02-2017-0013
Machmuddah, Z., Sari, D. W., & Utomo, S. D. (2020). Corporate social responsibility, profitability and firm value: Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 7(9), 631-638. https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.631
Mackey, A., Mackey, T. B., Barney, J. B. A. Y. B., Mackey, T. B., & Barney, J. B. A. Y. B. (2007). Strategies Published by: Academy of Management Corporate Social Responsibility and Firm Performance: Investor Preferences and Corporate Strategies. Academy of Management Review, 32(3), 817-835.
O’Higgins, E., & Thevissen, T. (2017). Revisiting the corporate social and financial performance link: A contingency approach. Business and Society Review, 122(3), 327–358. https://doi.org/10.1111/basr.12119
Ojra, J., Opute, A. P., & Alsolmi, M. M. (2021). Strategic management accounting and performance implications: A literature review and research agenda. Future Business Journal, 7(1), 64. https://doi.org/10.1186/s43093-021-00109-1
Olayinka, A., & Oluwamayowa., I. (2014). Corporate Environmental Disclosures and Market Value of a Quoted Companies in Nigeria. The Business and Management Review, 5(3), 171-184.
Oyewo, B. (2021). Do innovation attributes really drive the diffusion of management accounting innovations? Examination of factors determining usage intensity of strategic management accounting. Journal of Applied Accounting Research, 22(3), 507–538. https://doi.org/10.1108/jaar-07-2020-0142
Putri, I. G. A. M. A. D., Mimba, N. P. S. H., & Sari, I. A. A. W. (2019). The Effect of Green Accounting Implementation on Corporate Value of Mining Companies Listed in Indonesia Stock Exchange. Journal of International Conference Proceedings, 2(1), 1-10.
Rajak, Z. S. A. (2022). Influence of The Implementation Of Green Accounting, Environmental Performance And Liquidity On The Profitability Of Manufacturing Companies In The Indonesia Stock Exchange In 2015-2019. Proceedings of International Conferences On Economics, Business Management, Accounting and Sustainability, 16-21. https://icebas.org/index.php/icebas/issue/view/2.
Rashid, M. M., Hossain, D. M., & Alam, M. S. (2023). The external organizational environment and its impact on strategic management accounting practices: an empirical investigation. Asian Review of Accounting. https://doi.org/10.1108/ara-02-2023-0041
Ratmono, D., Mail, R., Cahyonowati, N., & N. A. Janie, D. (2024). The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility. Environmental Economics, 15(1), 46–55. https://doi.org/10.21511/ee.15(1).2024.04
Riyadh, H.A., Al-Shmam, M.A., Huang, H.H., Gunawan, B., & Alfaiza, S.A. (2020). The analysis of green accounting cost impact on corporations financial performance. International Journal of Energy Economics and Policy, 10(6), 421-426. https://doi.org/10.32479/ijeep.9238
Schermelleh-Engel, K., Moosbrugger, H., & Muller, H. (2003). Evaluating the fit of structural equation models: Tests of significance and descriptive goodness-of-fit measures. Methods of Psychological Research Online, 8(2), 23–74.
Suttipun, M., & Saelee, S. (2015). Effects of corporate governance on sustainable development reporting in Thailand. Corporate Ownership and Control, 13(1), 692–700. https://doi.org/10.22495/cocv13i1c6p7
Suttipun, M., Lakkanawanit, P., Swatdikun, T., & Dungtripop, W. (2021). The impact of corporate social responsibility on the financial performance of listed companies in Thailand. Sustainability, 13(16), 8920. https://doi.org/10.3390/su13168920
Tu, J.C., & Huang, H.S. (2015), Analysis on the relationship between green accounting and green design for enterprises. Sustainability, 7(5), 6264-6277.
Visedsun, N., & Terdpaopong, K. (2021). The effects of the strategy and goal on business performance as mediated by management accounting systems. Economies, 9(4), 149. https://doi.org/10.3390/economies9040149
Zhu, Q., Zou, F., & Zhang, P. (2019). The role of innovation for performance improvement through corporate social responsibility practices among small and medium-sized suppliers in China. Corporate Social Responsibility and Environmental Management, 26(2), 341–350. https://doi.org/10.1002/csr1686
Alt, E., Díez-de-Castro, E. P., & Lloréns-Montes, F. J. (2015). Linking employee stakeholders to environmental performance: The role of proactive environmental strategies and shared vision. Journal of Business Ethics, 128(1), 167–181. https://doi.org/10.1007/s10551-014-2095-x
Astuti, T., Amyulianthy, R., & Kaniati, R. (2022a). Green Accounting, Financial Performance toward Firm Value. Asian Journal of Accounting and Finance, 4(1), 1-12. https://doi.org/10.55057/ajafin.2022.4.1.1
Astuti, T., Widyastuti, T., & Ahmar, N. (2022b). Green Accounting and Green Intellectual Capital Practices: Study of The Influence of Indirect Financial Firm on Firm Value. Asian Journal of Accounting and Finance, 4(3), 101-112. https://doi.org/10.55057/ajafin.2022.4.3.8.
Bassey, B.E., Effiok S.O., & Eton, O.E. (2013). The impact of environmental accounting and reporting on organizational performance of selected oil and gas companies in Niger Delta Region of Nigeria. Research Journal of Finance and Accounting, 4(3), 57-73.
Braccini, A. M., & Margherita, E. G. (2018). Exploring organizational sustainability of industry 4.0 under the triple bottom line: The case of a manufacturing company. Sustainability, 11(1), 36. https://doi.org/10.3390/su11010036
Budiono, S., & Dura, J. (2021). The Effect of Green Accounting Implementation on Profitability in Companies Compass Index 100. International Journal of Educational Research and Social Sciences, 2(6), 1526- 1534. https://doi.org/10.51601/ijersc.v2i6.216.
Bui, H. Q., Hoai, T. T., Tran, H. A., & Nguyen, N. P. (2023). Performance implications of the interaction between the accountants’ participation in strategic decision-making and accounting capacity. Journal of Asian Business and Economic Studies, 30(1), 67–81. https://doi.org/10.1108/JABES -04-2022-0087
CDSB (2022). CDSB Framework for reporting environmental and social information: Advancing and aligning disclosure of environmental and social information in mainstream reports. https://www.ifrs.org/content/dam/ifrs/groups/cdsb/cdsb-framework-2022.pdf
Cescon, F., Costantini, A., & Grassetti, L. (2019). Strategic choices and strategic management accounting in large manufacturing firms. Journal of Management and Governance, 23(3), 605–636. https://doi.org/10.1007/s10997-018-9431-y
Chen, R. C. Y., & Lee, C. H. (2017). The influence of CSR on firm value: an application of panel smooth transition regression on Taiwan. Applied Economics, 49(34), 3422-3434. https://doi.org/10.1080/00036846.2016.1262516.
Chen, Y. C., Hung, M., & Wang, Y. (2018). The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. Journal of Accounting and Economics, 65(1), 169-190. https://doi.org/10.1016/j.jacceco.2017.11.009.
Cho, C. H., & Patten, D. M. (2013). Green accounting: Reflections from a CSR and environmental disclosure perspective. Critical Perspectives on Accounting, 24(6), 443-447. https://doi.org/10.1016/j.cpa.2013.04.003.
Cuganesan, S., Dunford, R., & Palmer, I. (2012). Strategic management accounting and strategy practices within a public sector agency. Management Accounting Research, 23(4), 245–260. https://doi.org/10.1016/j.mar.2012.09.001
Dhar, B.K., Sarkar, S.M., & Ayittey, F.K. (2022). Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh. Corporate Social Responsibility and Environmental Management, 29(1), 71-78. https://doi.org/10.1002/csr.2174
Dura, J. & Suharsono, R. (2022). Application green accounting to sustainable development improve financial performance study in green industry. Jurnal Akuntansi, 26(2), 192-212. https://doi.org/10.24912/ja.v26i2.893
Egbunike, A., & Okoro, G. (2018). Does green accounting matter to the profitability of firms? A canonical assessment. Ekonomski Horizonti, 20(1), 17-26. https://doi.org/10.5937/ekonhor1801017e.
Elhuni, R. M., & Ahmad, M. M. (2017). Key Performance Indicators for Sustainable Production Evaluation in Oil and Gas Sector. Procedia Manufacturing, 11, 718–724. https://doi.org/10.1016/j.promfg.2017.07.172
Endiana, I. D. M., Dicriyani, N. L. G. M., Adiyadnya, M. S. P., & Putra, I. P. M. J. S. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12), 731-738. https://doi.org/10.13106/jafeb.2020.vol7.no12.731
Farouk, S., Cherian, J., & Jacob, J. (2012). Green accounting and management for sustainable manufacturing in developing countries. International Journal of Business and Management, ,7(20) 36-43. https://doi.org/10.5539/ijbm.v7n20p36
Fauzi, H., Svensson, G., & Rahman, A. A. (2010). “Triple bottom line” as “Sustainable corporate performance”: A proposition for the future. Sustainability, 2(5), 1345–1360. https://doi.org/10.3390/su2051345
Felmania, M., & Mukhtaruddin, Relasari. (2014). Good Corporate Governance Mechanism, Corporate Social Responsibility Disclosure on Firm Value: Empirical Study on Listed Company in Indonesia Stock Exchange. International Journal of Finance and Accounting Studies, 2(1), 1-10.
Foo, P. Y., Lee, V. H., & Tan, G. W. H., & Ooi, K. B. (2018). A gateway to realizing sustainability performance via green supply chain management practices: A PLS –ANN approach. Expert Systems with Applications, 107, 1–14. https://doi.org/10.1016/j.eswa.2018.04.013
Hamidi, A. (2019). Green Accounting. Encyclopedia of Corporate Social Responsibility, 6(2), 1286-1286.
Hope, O. K., & Wang, J. (2018). Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis. Accounting, Organizations and Society, 70, 33–51. https://doi.org/10.1016/j.aos.2018.02.004
Hourneaux, F., Gabriel, M. L. D. S., & Gallardo-Vázquez, D. A. (2018). Triple bottom line and sustainable performance measurement in industrial companies. Revista de Gestão, 25(4), 413–429. https://doi.org/10.1108/REGE -04-2018-0065
Hubbard, G. (2009). Measuring organizational performance: Beyond the triple bottom line. Business Strategy and the Environment, 18(3), 177–191. https://doi.org/10.5897/AJBM11.2764.
Koapaha, H. P. (2024). Effect of environmental accounting disclosure, environmental performance, company size and corporate social responsibility disclosure. The American Journal of Social Science and Education Innovations, 6(4), 13–20. https://doi.org/10.37547/tajssei/volume06issue04-03
Laskar, N., & Gopal Maji, S. (2018), Disclosure of corporate sustainability performance and firm performance in Asia. Asian Review of Accounting, 26(4), 414-443.
Liu, Z. (2020). Unraveling the complex relationship between environmental and financial performance: A multilevel longitudinal analysis. International Journal of Production Economics, 219, 328–340. https://doi.org/10.1016/j.ijpe.2019.07.005
Lusiana, M., Haat, M. H. C., Saputra, J., Yusliza, M. Y., Muhammad, Z., & Bon, A. T. (2021). A review of green accounting, corporate social responsibility disclosure, financial performance and firm value literature. Proceedings of the International Conference on Industrial Engineering and Operations Management, 5622-5640
Maama, H. & Appiah, K.O. (2019). Green accounting practices: Lesson from an emerging economy. Qualitative Research in Financial Markets, 11(4), 456-478. https://doi.org/10.1108/QRFM-02-2017-0013
Machmuddah, Z., Sari, D. W., & Utomo, S. D. (2020). Corporate social responsibility, profitability and firm value: Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 7(9), 631-638. https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.631
Mackey, A., Mackey, T. B., Barney, J. B. A. Y. B., Mackey, T. B., & Barney, J. B. A. Y. B. (2007). Strategies Published by: Academy of Management Corporate Social Responsibility and Firm Performance: Investor Preferences and Corporate Strategies. Academy of Management Review, 32(3), 817-835.
O’Higgins, E., & Thevissen, T. (2017). Revisiting the corporate social and financial performance link: A contingency approach. Business and Society Review, 122(3), 327–358. https://doi.org/10.1111/basr.12119
Ojra, J., Opute, A. P., & Alsolmi, M. M. (2021). Strategic management accounting and performance implications: A literature review and research agenda. Future Business Journal, 7(1), 64. https://doi.org/10.1186/s43093-021-00109-1
Olayinka, A., & Oluwamayowa., I. (2014). Corporate Environmental Disclosures and Market Value of a Quoted Companies in Nigeria. The Business and Management Review, 5(3), 171-184.
Oyewo, B. (2021). Do innovation attributes really drive the diffusion of management accounting innovations? Examination of factors determining usage intensity of strategic management accounting. Journal of Applied Accounting Research, 22(3), 507–538. https://doi.org/10.1108/jaar-07-2020-0142
Putri, I. G. A. M. A. D., Mimba, N. P. S. H., & Sari, I. A. A. W. (2019). The Effect of Green Accounting Implementation on Corporate Value of Mining Companies Listed in Indonesia Stock Exchange. Journal of International Conference Proceedings, 2(1), 1-10.
Rajak, Z. S. A. (2022). Influence of The Implementation Of Green Accounting, Environmental Performance And Liquidity On The Profitability Of Manufacturing Companies In The Indonesia Stock Exchange In 2015-2019. Proceedings of International Conferences On Economics, Business Management, Accounting and Sustainability, 16-21. https://icebas.org/index.php/icebas/issue/view/2.
Rashid, M. M., Hossain, D. M., & Alam, M. S. (2023). The external organizational environment and its impact on strategic management accounting practices: an empirical investigation. Asian Review of Accounting. https://doi.org/10.1108/ara-02-2023-0041
Ratmono, D., Mail, R., Cahyonowati, N., & N. A. Janie, D. (2024). The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility. Environmental Economics, 15(1), 46–55. https://doi.org/10.21511/ee.15(1).2024.04
Riyadh, H.A., Al-Shmam, M.A., Huang, H.H., Gunawan, B., & Alfaiza, S.A. (2020). The analysis of green accounting cost impact on corporations financial performance. International Journal of Energy Economics and Policy, 10(6), 421-426. https://doi.org/10.32479/ijeep.9238
Schermelleh-Engel, K., Moosbrugger, H., & Muller, H. (2003). Evaluating the fit of structural equation models: Tests of significance and descriptive goodness-of-fit measures. Methods of Psychological Research Online, 8(2), 23–74.
Suttipun, M., & Saelee, S. (2015). Effects of corporate governance on sustainable development reporting in Thailand. Corporate Ownership and Control, 13(1), 692–700. https://doi.org/10.22495/cocv13i1c6p7
Suttipun, M., Lakkanawanit, P., Swatdikun, T., & Dungtripop, W. (2021). The impact of corporate social responsibility on the financial performance of listed companies in Thailand. Sustainability, 13(16), 8920. https://doi.org/10.3390/su13168920
Tu, J.C., & Huang, H.S. (2015), Analysis on the relationship between green accounting and green design for enterprises. Sustainability, 7(5), 6264-6277.
Visedsun, N., & Terdpaopong, K. (2021). The effects of the strategy and goal on business performance as mediated by management accounting systems. Economies, 9(4), 149. https://doi.org/10.3390/economies9040149
Zhu, Q., Zou, F., & Zhang, P. (2019). The role of innovation for performance improvement through corporate social responsibility practices among small and medium-sized suppliers in China. Corporate Social Responsibility and Environmental Management, 26(2), 341–350. https://doi.org/10.1002/csr1686