伦理领导与环境活动管理的关系:员工环境授权的中介作用

IF 1.2 Q3 BUSINESS, FINANCE
Sophia Su, Kevin Baird, Thanh Phan
{"title":"伦理领导与环境活动管理的关系:员工环境授权的中介作用","authors":"Sophia Su,&nbsp;Kevin Baird,&nbsp;Thanh Phan","doi":"10.1016/j.adiac.2023.100682","DOIUrl":null,"url":null,"abstract":"<div><p>This study examines the association between ethical leadership and environmental activity management (EAM) [environmental activity analysis (EAA), environmental activity cost analysis (EACA) and environmental activity-based costing (EABC)] and the mediating role of employee environmental empowerment in such an association. Data was collected using an online survey questionnaire from 400 middle and lower-level Australian managers. The results reveal that the relationship between ethical leadership and EAM transpires indirectly, with ethical leadership found to be positively associated with employee environmental empowerment which in turn, exhibits a positive association with the use of all three levels of EAM (EAA, EACA and EABC). Such findings highlight the importance of ethical leadership as a means of enhancing employee environmental empowerment, and subsequently increasing the extent of use of EAM. Accordingly, organisations should endeavour to encourage ethical leadership through leadership training programs and/or the recruitment of appropriate ‘ethical’ leaders. In addition, as employee environmental empowerment fully mediates the association between ethical leadership and the extent of use of EAM, organisations should look to enhance employee environmental empowerment through providing employees with greater opportunities: to discuss and be involved with the development of new environmental management practices; to be actively involved in the development, management and evaluation of environmental management practices; and/or to be involved in strategic decision making regarding environmental management practices.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.2000,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The association between ethical leadership and environmental activity management: The mediating role of employee environmental empowerment\",\"authors\":\"Sophia Su,&nbsp;Kevin Baird,&nbsp;Thanh Phan\",\"doi\":\"10.1016/j.adiac.2023.100682\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>This study examines the association between ethical leadership and environmental activity management (EAM) [environmental activity analysis (EAA), environmental activity cost analysis (EACA) and environmental activity-based costing (EABC)] and the mediating role of employee environmental empowerment in such an association. Data was collected using an online survey questionnaire from 400 middle and lower-level Australian managers. The results reveal that the relationship between ethical leadership and EAM transpires indirectly, with ethical leadership found to be positively associated with employee environmental empowerment which in turn, exhibits a positive association with the use of all three levels of EAM (EAA, EACA and EABC). Such findings highlight the importance of ethical leadership as a means of enhancing employee environmental empowerment, and subsequently increasing the extent of use of EAM. Accordingly, organisations should endeavour to encourage ethical leadership through leadership training programs and/or the recruitment of appropriate ‘ethical’ leaders. In addition, as employee environmental empowerment fully mediates the association between ethical leadership and the extent of use of EAM, organisations should look to enhance employee environmental empowerment through providing employees with greater opportunities: to discuss and be involved with the development of new environmental management practices; to be actively involved in the development, management and evaluation of environmental management practices; and/or to be involved in strategic decision making regarding environmental management practices.</p></div>\",\"PeriodicalId\":46906,\"journal\":{\"name\":\"Advances in Accounting\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.2000,\"publicationDate\":\"2023-08-04\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Advances in Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S088261102300041X\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Advances in Accounting","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S088261102300041X","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

摘要

本研究探讨了道德领导力与环境活动管理(EAM)[环境活动分析(EAA)、环境活动成本分析(EACA)和基于环境活动的成本计算(EABC)]之间的关联,以及员工环境授权在这种关联中的中介作用。研究采用在线调查问卷的方式收集了 400 名澳大利亚中低层管理人员的数据。结果显示,道德领导力与环境管理之间的关系是间接的,道德领导力与员工环境授权呈正相关,而员工环境授权又与所有三个层次的环境管理(EAA、EACA 和 EABC)的使用呈正相关。这些研究结果凸显了道德领导力的重要性,它是提高员工环境能力的一种手段,也是提高企业环境管理使用程度的一种手段。因此,组织应努力通过领导力培训计划和/或招聘合适的 "道德 "领导来鼓励道德领导。此外,由于员工环境授权在道德领导力与环境管理方法使用程度之间起到了充分的中介作用,组织应通过为员工提供以下更多机会来增强员工环境授权:讨论并参与新环境管理方法的开发;积极参与环境管理方法的开发、管理和评估;和/或参与有关环境管理方法的战略决策。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The association between ethical leadership and environmental activity management: The mediating role of employee environmental empowerment

This study examines the association between ethical leadership and environmental activity management (EAM) [environmental activity analysis (EAA), environmental activity cost analysis (EACA) and environmental activity-based costing (EABC)] and the mediating role of employee environmental empowerment in such an association. Data was collected using an online survey questionnaire from 400 middle and lower-level Australian managers. The results reveal that the relationship between ethical leadership and EAM transpires indirectly, with ethical leadership found to be positively associated with employee environmental empowerment which in turn, exhibits a positive association with the use of all three levels of EAM (EAA, EACA and EABC). Such findings highlight the importance of ethical leadership as a means of enhancing employee environmental empowerment, and subsequently increasing the extent of use of EAM. Accordingly, organisations should endeavour to encourage ethical leadership through leadership training programs and/or the recruitment of appropriate ‘ethical’ leaders. In addition, as employee environmental empowerment fully mediates the association between ethical leadership and the extent of use of EAM, organisations should look to enhance employee environmental empowerment through providing employees with greater opportunities: to discuss and be involved with the development of new environmental management practices; to be actively involved in the development, management and evaluation of environmental management practices; and/or to be involved in strategic decision making regarding environmental management practices.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
Advances in Accounting
Advances in Accounting BUSINESS, FINANCE-
CiteScore
2.50
自引率
6.20%
发文量
29
期刊介绍: Advances in Accounting, incorporating Advances in International Accounting continues to provide an important international forum for discourse among and between academic and practicing accountants on the issues of significance. Emphasis continues to be placed on original commentary, critical analysis and creative research.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信