| Title | Sustainability Management Accounting in Achieving Sustainable Development Goals: The Role of Performance Auditing in the Manufacturing Sector |
|---|---|
| ID_Doc | 19127 |
| Authors | Pramono, AJ; Suwarno; Amyar, F; Friska, R |
| Title | Sustainability Management Accounting in Achieving Sustainable Development Goals: The Role of Performance Auditing in the Manufacturing Sector |
| Year | 2023 |
| Published | Sustainability, 15.0, 13 |
| Abstract | This study aims to examine the implementation of Sustainable Development Goals (SDGs) in the manufacturing sector in Indonesia, one of the largest contributors of carbon emissions. This sector needs to implement sustainability as outlined in SDG 9: Sustainable Industrialization and Innovation, and SDG 12: Sustainable Consumption and Production Patterns. However, developing countries often experience difficulties in promoting the implementation of SDGs due to insufficient maturity in their manufacturing sector. This research empirically examines the relationship between Sustainability Management Accounting (SMA) and Environmental Management Systems (EMS) to determine whether these two variables can improve Organizational Performance (OP) in the Indonesian manufacturing sector. A quantitative method with data collection using survey methods through questionnaires was employed. In this study, 325 respondents were sampled and Structural Equation Modelling (SEM) analysis was used to examine the data. The study's findings reveal a significant and positive link between SMA and EMS, as well as between these two variables and OP. The findings indicate that EMS plays a mediating role in the relationship between SMA and OP in the Indonesian manufacturing sector. This research highlights the importance of SMA and EMS as tools for promoting SDGs in the manufacturing industry in developing countries. |
| https://www.mdpi.com/2071-1050/15/13/10082/pdf?version=1687754386 |
Similar Articles
| ID | Score | Article |
|---|---|---|
71675
|
Pumiviset, W; Suttipun, M Sustainability and strategic management accounting: evidence of green manufacturing in Thailand(2024)Cogent Business & Management, 11.0, 1 | |
| 73189
|
Abdul-Rashid, SH; Sakundarini, N; Ghazilla, RAR; Thurasamy, R The impact of sustainable manufacturing practices on sustainability performance Empirical evidence from Malaysia(2017)International Journal Of Operations & Production Management, 37, 2 | |
| 65518
|
Teh, BH; Ong, TS; Jaffar, N; Abou Masoudi, SYS Sustainable Performance Measurement (SPMs) Model: Effects of Product Tecnology and Process Technology(2015) | |
| 70291
|
Thaher, YAY; Jaaron, AAM The impact of sustainability strategic planning and management on the organizational sustainable performance: A developing-country perspective(2022) | |
| 67826
|
Ikram, M; Zhou, P; Shah, SAA; Liu, GQ Do environmental management systems help improve corporate sustainable development? Evidence from manufacturing companies in Pakistan(2019) | |
| 73487
|
Lamberton, G Sustainability accounting-a brief history and conceptual framework(2005)Accounting Forum, 29, 1 | |
| 34569
|
Ye, JM; Dela, E The Effect of Green Investment and Green Financing on Sustainable Business Performance of Foreign Chemical Industries Operating in Indonesia: The Mediating Role of Corporate Social Responsibility(2023)Sustainability, 15, 14 | |
| 76179
|
Gunarathne, ADN; Lee, KH; Kaluarachchilage, PKH Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting(2021)Business Strategy And The Environment, 30, 2 | |
| 23161
|
Bour, KB; Adu, K; Amoah, A; Kassum, B; Hodoli, CG; Awua-Boateng, PAK Profit as a predictor variable for environmental sustainability practices (ESPs) of manufacturing companies for achieving green manufacturing in contemporary Ghana(2024)Cogent Economics & Finance, 12, 1 | |
| 71192
|
San, OT; Latif, B; Di Vaio, A GEO and sustainable performance: the moderating role of GTD and environmental consciousness(2022)Journal Of Intellectual Capital, 23.0, 7 |