Environmental Management Accounting in Omani Manufacturing Firms: Antecedentsand ‎Outcomes

  • 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/10.14419/63pscz47

    Received date: December 15, 2025

    Accepted date: January 6, 2026

    Published date: January 14, 2026

  • Environmental Management Accounting (EMA); Environmental Uncertainty (EUTY); Environmental ‎Safety (ESTY); Environmental Strategy (ESGY); Or-ganisational Performance (OPRF); Top ‎Management Control (TMC)‎.

  • Abstract

    The present study aimed to evaluate the antecedents and outcomes of Environmental Management ‎Accounting (EMA) implementation, and to assess the mediating roles of EMA in the relationships ‎between EUTY and OPRF, ESGY and OPRF, and ESTY and OPRF. It further aimed to analyse the ‎moderating effect of TMC on the relationship between EMA implementation and OPRF. The ‎current study was conducted among small and medium manufacturing enterprises (SMEs) in Oman, ‎using a survey of 383 managers. Results from structural equation modelling revealed that EUTY , ‎ESGY, and ESTY are positive predictors of EMA implementation in manufacturing SMEs in Oman. ‎Furthermore, it was found that EMA implementation significantly mediated the relationships among ‎EUTY and OPRF, ESGY and OPRF, and ESTY and OPRF. Results further confirmed that TMC ‎serves as a significant and positive catalyst for the relationship between EMA implementation and ‎OPRF. The currently studied rare, mediated-moderated conceptual model to evaluate the ‎antecedents and outcomes of EMA implementation makes the current study rare of its kind, ‎contributing to the literature on EMA implementation, sustainability, and the resource-based view‎.

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    Alamri, A. M. ., Alrazi, B. ., & Javed, S. . (2026). Environmental Management Accounting in Omani Manufacturing Firms: Antecedentsand ‎Outcomes. International Journal of Basic and Applied Sciences, 15(1), 79-89. https://doi.org/10.14419/63pscz47