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Keywords: Environmental management accounting
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (5): 733–763.
Published: 27 August 2026
... the potential moderating roles of national sustainability, environmental management accounting (EMA), performance type (environmental versus non-environmental) and firm size. Design/methodology/approach A meta-analysis was conducted using 47 independent samples comprising 14,163 observations drawn from...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (5): 416–443.
Published: 15 May 2025
...Omid Barani; Abdullahi D. Ahmed; Mahesh Joshi; Kaveh Asiaei Purpose This study investigates the impact of environmental management accounting (EMA) on organizational performance, with a focus on how national EMA maturity, performance type and firm size influence this relationship. The aim...
