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334151

The Environmental Management Accounting for Supporting Green Innovation/Firm’s Value with a Case Study

Article

Last updated: 25 Dec 2024

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Abstract

 In the context of green innovation with its multidimensional aspects, traditional financial performance measures may not capture all performance areas. The green innovation environment requires new sorts of performance measures that can reflect the strategic objectives of firms oriented towards green sustainable development. Such performance measures can be established through the relevant environmental information provided by Environmental Management Accounting (EMA). Also, these measures are extracted through the employment of the Sustainability Balanced Scorecard (SBSC) approach and merging the strategic objectives of the firm with the SBSC strategy map. Thus, the aim of this thesis is proposing a new measurement framework to strategically measure the firm's performance in terms of the progress it achieves in coping with green innovation along with improving the firm's value. This is through establishing the most relevant green innovation performance measures that are derived from the determinants of the relevant environment for coping with green innovation. Such performance measures have to be constructed to promote the vision, mission and strategies of the firms coping with green innovation. In addition, this research was applied in Elaraby Group's washing machines factory, by conducting a case study in order to illustrate the applicability of the proposed framework.

DOI

10.21608/abj.2023.334151

Keywords

Environmental Management Accounting, Green Innovation, Green Innovation Performance Measures, sustainability balanced scorecard

Authors

First Name

Nashwa Hammad Zaki Hammad

Last Name

Nusair

MiddleName

-

Affiliation

Faculty of Commerce – Tanta University

Email

nashwa_nusair@commerce.tanta.edu.eg

City

-

Orcid

0000-0003-1661-0893

First Name

Hatem Mohammed

Last Name

Elshishini

MiddleName

-

Affiliation

Faculty of Commerce - Tanta University

Email

hatem.elshesheni@commerce.tanta.edu.eg

City

-

Orcid

0000-0001-8934-4077

First Name

Bassam Samir

Last Name

Barouma

MiddleName

-

Affiliation

Faculty of Commerce - Tanta University

Email

basam.baroma@commerce.tanta.edu.eg

City

-

Orcid

0000000200010055

Volume

10

Article Issue

4

Related Issue

45236

Issue Date

2023-12-01

Receive Date

2023-09-03

Publish Date

2023-12-01

Page Start

267

Page End

313

Print ISSN

2682-3446

Online ISSN

2682-4817

Link

https://abj.journals.ekb.eg/article_334151.html

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https://abj.journals.ekb.eg/service?article_code=334151

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15

Publication Type

Journal

Publication Title

مجلة البحوث المحاسبية

Publication Link

https://abj.journals.ekb.eg/

MainTitle

The Environmental Management Accounting for Supporting Green Innovation/Firm’s Value with a Case Study

Details

Type

Article

Created At

25 Dec 2024