标题：Linking Environmental Strategy to Firm Performance: A Sequential Mediation Model via Environmental Management Accounting and Top Management Commitment
期刊名称：Pakistan Journal of Commerce and Social Sciences
印刷版ISSN：1997-8553
出版年度：2019
卷号：13
期号：4
页码：849-867
语种：English
出版社：Johar Educational Society
摘要：This study aims to assess the linkage of environmental strategy and firm performance with sequential mediation role of environmental management accounting and top management commitment. Based on survey data, total 308 questionnaires were utilized to test the study’s hypotheses by applying structural equation modeling and sequential mediation through SPSS and AMOS. To test sequential mediation, Hayes’ Model 6 as described in PROCESS with bootstrap methods was used. The results of the study indicated that there is a positive and direct relationship within study model, the sequential mediating effect of environmental strategy on firm performance through environmental management accounting and top management commitment is positive and significant. The research seeks to draw the focus of environmental strategy to enhance the firm performance in Pakistan and to increase the adoption of environmental management accounting. This study encourages managers to subsidize in the direction of sustainability which will make top managers to be more committed.to EMA practices. Environmental management accounting can support businesses to look at their ecological and social burdens as well as it may lead to the credentials of joint ecological and monetary benefits from business activities.
