Figure 1
The model shows a text box labeled “Environmental Management Accounting” at the top left. From “Environmental Management Accounting”, a right-pointing arrow extends toward another text box labeled “Organizational Performance”. At the bottom, three text boxes are shown arranged horizontally, each with a dashed rectangular box beneath it. The first box on the left is labeled “Industry Size”, and the dashed rectangle beneath it is labeled “S M Es” and “Large”. The middle box is labeled “Performance Type”, and the dashed box below it is labeled “Environmental Performance”, “Financial Performance”, and “Other Type of Performance”. The third box on the right is labeled “E M A at Country’s Level”, and the dashed box below it is labeled “High-level” and “Low-level”. From each of the three lower boxes, “Industry Size”, “Performance Type”, and “E M A at Country’s Level”, a dashed arrow extends upward and converges with the right-pointing arrow at the top that leads from “Environmental Management Accounting” to “Organizational Performance”.Conceptual framework