Linking environmental management accounting to environmental performance: the role of top management support and institutional pressures

Abstract

Using two theoretical lenses-knowledge-based view (KBV) and the institutional theory-the current study aims to examine the relationship of environmental management accounting (EMA) to environmental performance (EP), in addition to explore the mediating effect of top management support (TMS) and the moderating effect of institutional pressures (IP).A cross-sectional study using a structured questionnaire was conducted on 299 Yemeni manufacturing SMEs.Partial least square structural equation modeling (PlS-SEM) technique via Smart PlS version 4 software was used for the analysis of quantitative data collected from the respondents.The results indicated that EMA positively and directly affects EP, and indirectly through TMS.Additionally, TMS partially mediates the EMA-EP link.More importantly, IP positively moderates the impact of EMA on EP.Furthermore, EP positively affects FP.The theoretical and practical implications of these results are also discussed.