[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-113565-en":3,"doc-seo-113565-105":31,"detail-sidebar-cat-0-en-105":93},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},113565,13056703020460,"Valentina","https://ap-avatar.wpscdn.com/avatar/be000253dac470eee5d?_k=1778207105932848923",8,"Research & Report","Journal of Accounting & Organizational Change - Vol. 19 No. 3 - The impact of environmental management accounting on environmental and financial performance: empirical evidence from Bangladesh","Purpose – This study investigates how environmental management accounting (EMA) affects manufacturing firms’ environmental and financial performance in Bangladesh, emphasizing environmental performance (EP), financial performance (FP), environmental information systems (EIS), knowledge management (KM), green innovation, and energy efficiency (EE). Design/methodology/approach – Using a quantitative survey of 323 manufacturing-firm responses, the model is tested with PLS-SEM (Smart PLS v3.3) and robustness checks. Findings – EMA shows a positive and significant relationship with EP and FP, supported by stakeholder and institutional pressures. Originality/value – Results inform policymakers, regulators, government, and executives on mechanisms to improve EP and FP through KM, EIS, green innovation, and EE.","The current issue and full text archive of this journal is available on Emerald Insight at:  \n[https://www.emerald.com/insight/1832-5912.htm](https://www.emerald.com/insight/1832-5912.htm)  \nJAOC  \n19,3  \n420  \nReceived 15 November2021 Revised 5 March 2022  \n21 June 2022  \nAccepted 29 June 2022  \nJournal of Accounting & Organizational Change Vol. 19 No. 3, 2023  \npp. 420-446  \n© EmeraldPublishingLimited 1832-5912  \nDOI 10.1108/JAOC-11-2021-0157  \nThe impact of environmental management accounting on environmental and financial performance: empirical evidence from Bangladesh  \nBishawjit Chandra Deb  \nDepartment of Accounting and Information Systems, Comilla University,  \nComilla, Bangladesh  \nMd. Mominur Rahman  \nDepartment of Accounting and Information Systems, Comilla University, Comilla, Bangladesh and Department of Business Administration, BGIFT Institute of Science & Technology (BIST), Gazipur, Bangladesh, and  \nMuhammad ShajibRahman  \nDepartment of Accounting and Information Systems, Comilla University,  \nComilla, Bangladesh  \nAbstract  \nPurpose – This study aims to investigate the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh. Thus, this research recognizes essential factors such as EMA, environmental performance (EP), financial performance (FP), environmental information systems (EIS), knowledge management (KM), green innovation and energy efficiency (EE) .  \nDesign/methodology/approach – This research uses a quantitative approach and uses 323 responses from the manufacturing firms. This research tests the study model through the “Partial Least SquareStructural Equation Modeling” (PLS-SEM) technique using Smart PLS v3.3 software. This research uses  \nThe authors would like to acknowledge the support of the manufacturing companies’ employees andofficers, who devoted time to filling and returning questionnaires sent to them. We are also grateful to the data collectors. We are thankful to the colleagues and reviewers who assist us to amplify the quality of the paper.  \nFunding: This research receives no external funding for publication but receives research grants from Comilla University to conduct the study.  \nAvailability of data and materials: Data and materials are available upon reasonable request through the corresponding author.  \nCompeting interests: This research declares no competing interests.  \nAuthors ’ contributions: BCD conducted, conceptualized and supervised the research. BCD performed statistical analysis, reviewed a portion of literature, developed conceptual framework and wrote research contribution. MMR collected data, performed statistical analysis, reviewed portion of literature, performed referencing and prepared the drafted report. MSR made revisions as per reviewers’ comments. As the corresponding author, MMR bears full responsibility for the submission, and confirms that all authors listed on the title page have contributed significantly to work. Finally, all authors read and approved the final manuscript.  \nAMOS v24 and 40% sample consideration to check the robustness. The study passes various model fit measures, i.e. reliability, validity, factor analysis and goodness of fit.  \nFindings – The research finds that EMA is positively and significantly associated with EP and FP. The study also finds a substantial relationship between recognized factors with EMA and EP. This research connects the stakeholder theory and institutional theory to the EMA model and shows the pressures from stakeholders and institutions reassuring the manufacturing firms to implement EMA. This research evidences that EMA enhances EP and FP.  \nOriginality/value – The policymakers, regulators and government can consider these findings to formulate policy regarding companies’ EP and FP. Particularly, company executives can focus on KM, EIS,  \ngreen innovation andEE factors for EP and FP.  \nKeywords Energy efficiency, Environmental management accounting, Envir","cbCaieRRIDI3xYIx","https://ap.wps.com/l/cbCaieRRIDI3xYIx","pdf",1422214,6,1,27,"English","en",105,"# Abstract\n# Keywords\n# 1. Introduction\n## Environmental degradation and regulatory pressure\n## Stakeholder importance and sustainability management\n# Findings\n# Originality/value","[{\"question\":\"What is the study’s main purpose regarding environmental management accounting?\",\"answer\":\"The study examines the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh, including roles of EIS, KM, green innovation, and energy efficiency.\"},{\"question\":\"How is the research conducted and which method is used?\",\"answer\":\"A quantitative approach is used with 323 responses from manufacturing firms. The study model is tested using Partial Least Square Structural Equation Modeling (PLS-SEM) with Smart PLS v3.3, along with robustness checks.\"},{\"question\":\"What key findings link EMA to outcomes?\",\"answer\":\"EMA is found to be positively and significantly associated with environmental performance (EP) and financial performance (FP). The study also reports substantial relationships between recognized factors and EMA/EP, supported by stakeholder and institutional theory.\"}]","Journal of Accounting & Organizational Change - Vol. 19 No. 3 - The impact of environmental management accounting on environmental and financial performance: empirical evidence from Bangladesh | PDF",1784705631,68,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":88,"head_meta":90,"extra_data":92,"updated_unix":29},"journal-of-accounting-organizational-change-vol-19-no-3-the-impact-of-environmental-management-accounting-on-environmental-and-financial-performance-empirical-evidence-from-bangladesh","",{"@graph":37,"@context":87},[38,55,70],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,49,52],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":48},"https://docshare.wps.com/document/","Document",2,{"item":50,"name":12,"@type":44,"position":51},"https://docshare.wps.com/document/research-report/",3,{"item":53,"name":13,"@type":44,"position":54},"https://docshare.wps.com/document/journal-of-accounting-organizational-change-vol-19-no-3-the-impact-of-environmental-management-accounting-on-environmental-and-financial-performance-empirical-evidence-from-bangladesh/113565/",4,{"url":53,"name":13,"@type":56,"author":57,"headline":13,"publisher":59,"fileFormat":62,"inLanguage":24,"description":14,"dateModified":63,"datePublished":64,"encodingFormat":62,"isAccessibleForFree":65,"interactionStatistic":66},"DigitalDocument",{"name":9,"@type":58},"Person",{"url":42,"name":60,"@type":61},"DocShare","Organization","application/pdf","2026-07-31","2026-07-22",true,{"@type":67,"interactionType":68,"userInteractionCount":20},"InteractionCounter",{"@type":69},"ViewAction",{"@type":71,"mainEntity":72},"FAQPage",[73,79,83],{"name":74,"@type":75,"acceptedAnswer":76},"What is the study’s main purpose regarding environmental management accounting?","Question",{"text":77,"@type":78},"The study examines the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh, including roles of EIS, KM, green innovation, and energy efficiency.","Answer",{"name":80,"@type":75,"acceptedAnswer":81},"How is the research conducted and which method is used?",{"text":82,"@type":78},"A quantitative approach is used with 323 responses from manufacturing firms. 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