Innovation, Environmental Management Accounting, Future Performance: Evidence in Indonesia
Dian Agustia, Yani Permatasari
Department of Accountancy
Faculty Economic and Business
Universitas Airlangga
Abstract
This study aims to identify and analyze the influence of environmental management accounting on future performance with innovation as an intervening. Innovation is one strategy to produce a competitive advantage. With the competitive advantage achieved, corporate performance is expected to be increased. However, companies are expected to implement a strategy that not only emphasizes business continuity, but also can carry out its business process with the concept of sustainable development. Using 122 manufacturing companies which are listed in Indonesian Stock Exchange, this study tests the hypotheses using path analysis. The paper provides empirical insights about how environmental management accounting does not affect future performance while innovation can mediate the effect of environmental management accounting on future performance.
Keywords: environmental management accounting, innovation, future performance
Topic: Enviromental Accounting