Driving Sustainability: How Regulatory Pressure, Leadershipand Uncertainty Shape ‎EMA Adoption in Oman’sManufacturing Sector

  • Authors

    • Alaa Mohamed Alamri Research scholar,‎ UNITEN Business School Universiti Tenaga Nasional, Kajang, ‎Selangor, Malaysia
    • Bakhtiar Alrazi Associate Professor and Dean Uniten Business School Universiti Tenaga Nasional, Kajang, ‎ Selangor, Malaysia
    • Sarfaraz Javed Associate professor Department of Accounting and Finance,‎ Faculty of Business,‎ Sohar University, Oman
    https://doi.org/10.14419/cfpncb90

    Received date: December 7, 2025

    Accepted date: January 5, 2026

    Published date: January 14, 2026

  • Organisational Regulatory Pressure; Organisational Management Commitment and Support; ‎Environmental Uncertainty; Environmental Management Accounting Adoption; ‎Manufacturing Sector

  • Abstract

    This paper examines the factors that lead to the adoption of EMA (EMAAD) in the ‎manufacturing industry in Oman, with the three main drivers of EMAAD as Regulatory ‎Pressure (RP), Top Management Commitment (TMC), and Environmental Uncertainty (EUC) ‎Based on a quantitative study of responses from 200 managers across industries. The findings ‎show that RP has a potent effect since companies orient their business activities towards ever-‎stricter environmental laws. TMC was also shown to be important, indicating that ‎organisations with greater leadership support for sustainability initiatives were more likely to ‎adopt EMA. The research provides a rich database on how external forces manifest alongside ‎internal organisational forces, leading to environmental management accounting and ‎development (EMAAD), both theoretically through Institutional Theory and Contingency ‎Theory and empirically through manufacturing companies and policymakers. The study ‎contributes to the broader knowledge of sustainability practice in emerging economies by ‎shedding more light on the significance of regulatory frameworks and leadership commitment ‎to sustainability initiatives‎.

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  • How to Cite

    Alamri, A. M. ., Alrazi, B. ., & Javed, S. . (2026). Driving Sustainability: How Regulatory Pressure, Leadershipand Uncertainty Shape ‎EMA Adoption in Oman’sManufacturing Sector. International Journal of Accounting and Economics Studies, 13(1), 189-197. https://doi.org/10.14419/cfpncb90