Environmental management accounting, board role performance, company characteristics and environmental performance disclosure

IF 2.4 Q2 BUSINESS, FINANCE

Journal of Accounting and Organizational Change Pub Date : 2021-06-01 DOI:10.1108/JAOC-03-2020-0035

S. K. Nkundabanyanga, Bruno Muramuzi, Kassim Alinda

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引用次数: 13

Abstract

Purpose The increasing environmental challenges require efforts to expand the scope of accounting to better evaluate organizations’ behaviour/practices. This paper aims to report the results of studying the link between environmental management accounting (EMA), board role performance (BRP), company characteristics and environmental performance disclosure (EPD) of Ugandan manufacturing firms. Design/methodology/approach The study was correlational and cross-sectional. The results are obtained through content analysis of company reports, websites and a questionnaire survey of 102 large and medium manufacturing firms in four districts of Uganda. Findings Results indicate that EMA causes significant variances in EPD in manufacturing firms. Also, BRP and firm size explain variances in EPD through EMA. Research limitations/implications The research does not control for industry type. Still, the results offer hope on how the reliability of environmental performance information that companies voluntarily provide outside financial statements, can be improved. Originality/value Results potentially extend available literature by providing a mechanism through which the environmental performance information is obtained for onward disclosure.

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环境管理会计、董事会角色绩效、公司特征与环境绩效披露

目的日益增加的环境挑战需要努力扩大会计的范围，以更好地评估组织的行为/实践。本文旨在报告研究乌干达制造企业环境管理会计(EMA)、董事会角色绩效(BRP)、公司特征和环境绩效披露(EPD)之间联系的结果。设计/方法/方法本研究具有相关性和横断面性。结果是通过对公司报告、网站的内容分析和对乌干达四个地区的102家大中型制造公司的问卷调查获得的。研究结果表明，EMA导致制造企业EPD的显著差异。此外，BRP和企业规模通过EMA解释了EPD的差异。研究的局限性/意义本研究没有控制行业类型。尽管如此，研究结果为如何提高企业自愿提供外部财务报表的环境绩效信息的可靠性提供了希望。独创性/价值结果有可能通过提供一种机制来扩展现有文献，通过这种机制可以获得环境绩效信息以供进一步披露。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting and Organizational Change BUSINESS, FINANCE-

CiteScore

4.80

自引率

15.80%

发文量

期刊介绍： The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.