Environmental Management Accounting Practices IntercedingBetween Environmental ‎Proactivity and EnvironmentalPerformance: A PLS-SEM Approach

  • Authors

    • Abdul rahim saleh Ibrahim AlBalushi Research scholar,‎ Department of Accounting & Finance, ‎Department of Graduate Business School, ‎Universiti Tenaga Nasional, Kajang, Selangor, Malaysia
    • Mohd Rizuan Abdul Kadir Assistant Professor, Department of Accounting & Finance, ‎Department of Graduate Business School, ‎Universiti Tenaga Nasional, Kajang, ‎Selangor, Malaysia
    • Sarfaraz Javed Associate Professor,‎ Department of Accounting and Finance,‎ Faculty of Business,‎ Sohar University, Sultanate of Oman
    https://doi.org/10.14419/fq1rxz47

    Received date: August 10, 2025

    Accepted date: September 23, 2025

    Published date: October 12, 2025

  • Environmental Proactivity; Environmental Management Accounting Practices; Environmental ‎Performance; PLS-SEM

  • Abstract

    This study looks at how environmental management accounting procedures (EMA) affect the ‎link between a company's environmental proactivity (Envpro) and its environmental performance ‎‎(EP). For the study, 341 people who work in manufacturing in Oman filled out a questionnaire. ‎After looking at the respondent and business profiles, the study's structural model's latent ‎variables and the proposed research hypotheses were tested for reliability and validity. For SEM ‎data analysis, researchers employed PLS-SEM. Envpro doesn't influence EP directly, but ‎it does affect EP indirectly through EMA. Even though EMA practices make EP better. The data ‎also showed that ownership structure, firm size, and age positively influenced EP. This is the first ‎study to examine how EMA affects the link between Envpro and EP in Oman‎.

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    AlBalushi, A. rahim saleh I., Kadir, M. R. A. ., & Javed, S. (2025). Environmental Management Accounting Practices IntercedingBetween Environmental ‎Proactivity and EnvironmentalPerformance: A PLS-SEM Approach. International Journal of Accounting and Economics Studies, 12(6), 467-474. https://doi.org/10.14419/fq1rxz47