Extant research on environmental management accounting (EMA) has mainly emphasised its impact on environmental disclosures and cost measurements, while the role of EMA in environmental performance has largely been neglected. Hence, the study addressed the literature gap by applying the natural resource-based view (NRBV) and the dynamic capabilities (DC) theory to investigate EMA as a fundamental managerial innovation mechanism that explains the relationship between environmental strategies and environmental performance. Questionnaires were used to gather data from 145 managers of ISO14001-certified Malaysian companies. The results of the Partial Least Squares Structural Equation Modelling (PLS-SEM) analysis demonstrated that EMA mediates the effects of pollution prevention and clean technology strategies on environmental performance but not the effect of the process stewardship strategy. The findings encourage companies to adopt specific environmental strategies to attain better environmental performance through EMA. Moreover, the results highlighted the company limitations in improving environmental performance. The study is one of the first few attempts to integrate EMA with environmental strategies through the application of the NRBV and the DC theory. Additionally, the study provides empirical evidence that efficient EMA management can be transformed into reasonable operational performance and produce positive outcomes.

中文翻译：

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通过战略、环境管理会计和环境绩效促进可持续发展

现有的环境管理会计（EMA）研究主要强调其对环境披露和成本计量的影响，而EMA在环境绩效中的作用在很大程度上被忽视了。因此，该研究通过应用基于自然资源的观点 (NRBV) 和动态能力 (DC) 理论来研究 EMA 作为解释环境战略与环境绩效之间关系的基本管理创新机制，从而解决了文献空白。调查问卷用于从 ISO14001 认证的马来西亚公司的 145 名经理那里收集数据。偏最小二乘结构方程模型 (PLS-SEM) 分析的结果表明，EMA 调节污染预防和清洁技术策略对环境绩效的影响，但不调节过程管理策略的影响。调查结果鼓励公司采用特定的环境战略，以通过 EMA 获得更好的环境绩效。此外，结果突出了公司在改善环境绩效方面的局限性。该研究是通过应用 NRBV 和 DC 理论将 EMA 与环境战略相结合的少数尝试之一。此外，该研究还提供了经验证据，证明有效的 EMA 管理可以转化为合理的运营绩效并产生积极的成果。