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229766

The Moderating Effect of Environmental Management Accounting Practices on the Relationship Between Green Supply Chain Management Practices and Corporate Performance of Egyptian Manufacturing Firms

Article

Last updated: 22 Jan 2023

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Tags

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Abstract

As an important management strategy for effective environmental improvement activities and performance, Green Supply Chain Management (GSCM) techniques and Environmental Management Accounting Practices (EMAP) are gaining prominence. Despite this, many organizations are unaware of their importance in achieving ecologically sustainable growth. The goal of this study is to create a structural framework to empirically test the relationship between GSCM practices and EMAPs, which may have an impact on economic, environmental, and operational performance, and to better understand the key sustainability drivers when making decisions related to the protection of the environmental and saving costs. Data collected using a questionnaire survey of 33 Egyptian manufacturing companies listed on the Egyptian Stock Exchange were analyzed using multivariate regression analysis. Respondents provide information on how well their companies collaborate with suppliers and consumers to enhance the supply chain's environmental sustainability, the extent to which several EMAPs are applied, and how the application of GSCM techniques and EMAPs would affect their economic, environmental, and operational performance. A complete performance model for GSCM activities and EMAPs is presented and rigorously tested. The empirical results showed that industrial firms that use GSCM techniques and EMAPs individually enhance their environmental, operational, and economic performance. However, the study failed to prove that EMAPs moderate the impact of GSCM practices on economic, environmental, and operational performance.

DOI

10.21608/cfdj.2022.229766

Keywords

Green Supply Chain Management (GSCM) Practices, operational performance, Environmental Performance, Economic performance, Environmental Management Accounting Practices (EMAP)

Authors

First Name

نانسي محمد محمود

Last Name

احمد

MiddleName

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Affiliation

قسم المحاسبة کلية التجارة جامعة القاهرة

Email

nancy_m_mahmoud@foc.cu.edu.eg

City

القاهرة

Orcid

0000-0002-8140-6189

Volume

3

Article Issue

2

Related Issue

32919

Issue Date

2022-07-01

Receive Date

2022-04-08

Publish Date

2022-07-01

Page Start

475

Page End

507

Print ISSN

2682-3403

Online ISSN

2682-4531

Link

https://cfdj.journals.ekb.eg/article_229766.html

Detail API

https://cfdj.journals.ekb.eg/service?article_code=229766

Order

14

Type

المقالة الأصلية

Type Code

1,242

Publication Type

Journal

Publication Title

المجلة العلمية للدراسات والبحوث المالية والتجارية

Publication Link

https://cfdj.journals.ekb.eg/

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Details

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Article

Created At

22 Jan 2023