期刊名称：International Journal of Energy Economics and Policy
电子版ISSN：2146-4553
出版年度：2019
卷号：9
期号：5
页码：346-352
DOI：10.32479/ijeep.8279
出版社：EconJournals
摘要：The current investigation analyzes the role of energy efficiency (EEF) and environmental uncertainty in influencing environmental performance (EPR)
of Malaysian small and medium enterprises. Our examination endeavors to add to existing studies in a few different ways. To begin with, we shed some
light on the specific association that could exist between the utilization of management accounting system (MAS), perceived environmental uncertainty
(PEU) and EEF. Furthermore, we look at the consequential impacts of EEF and environmental uncertainty in influencing organizational EPR. The results
of the partial least squares structural equation modeling affirm that EEF, PEU and EPR have significantly influenced by MAS. The results of partial least
square structural equation modeling also confirm that EEF have positively and significantly influenced on the enviornmental performance of the small and
medium size firms in Malaysia. The results further confirm that PEU has no significant impact on EPR in small and medium size enterprises in Malaysia.
其他摘要：The current investigation analyzes the role of energy efficiency and environmental uncertainty in influencing environmental performance of Malaysian small and medium enterprises. Our examination endeavors to add to existing studies in a few different ways. To begin with, we shed some light on the specific association that could exist between the utilization of management accounting system, perceived environmental uncertainty and energy efficiency. Furthermore, we look at the consequential impacts of energy efficiency and environmental uncertainty in influencing organizational environmental performance. The results of the PLS-SEM affirm that energy efficiency, perceived environmental uncertainty and environmental performance have significantly influenced by management accounting system. The results of partial least square structural equation modeling also confirm that energy efficiency have positively and significantly influenced on the enviornmental performance of the small and medium size firms in Malaysia. The results further confirm that perceived environmental uncertainty has no significant impact on environmental performance in small and medium size enterprises in Malaysia.
关键词：Management Accounting System; Environmental Uncertainty; Malaysia
其他关键词：Management accounting system; environmental uncertainty; Malaysia
