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Institutional Pressure and Business Sustainable Performance: Does Environmental Management Accounting Matter?

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dc.citedby2
dc.contributor.authorKadir M.R.A.en_US
dc.contributor.authorAlBalushi A.R.S.I.en_US
dc.contributor.authorJaved S.en_US
dc.contributor.authorid36245097200en_US
dc.contributor.authorid59139692600en_US
dc.contributor.authorid57221081247en_US
dc.date.accessioned2025-03-03T07:48:13Z
dc.date.available2025-03-03T07:48:13Z
dc.date.issued2024
dc.description.abstractThis study investigates the relationship between institutional pressures (IP) and sustainable business performance (SP) within Oman?s industrial sector, emphasizing on the mediating role of environmental management accounting (EMA). Drawing from the institutional theory, a sample of 307 respondents from Oman-based manufacturing firms listed on the Muscat Stock Exchange was considered. Data were gathered via an online questionnaire directed at accounting and finance professionals, with an impressive response rate of 96%. Using structural equation modelling through SPSS and AMOS, the analysis revealed that coercive pressure has a positive yet insignificant influence on SP, while normative pressure significantly correlates with SP. Additionally, while most dimensions of IP positively influence EMA, normative pressure was found to have no significant relationship with EMA. The results further confirm the significant positive impact of EMA on SP. This study underscores the pivotal role of EMA in fostering a sustainable business environment in Oman, accentuating the need for environment-friendly policies driven by IP. ? 2024 Indian Institute of Management Kozhikode.en_US
dc.description.natureArticle in pressen_US
dc.identifier.doi10.1177/22779752241244878
dc.identifier.scopus2-s2.0-85193967507
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85193967507&doi=10.1177%2f22779752241244878&partnerID=40&md5=c84d0ed83e082c1997a032a5c6d8e8ae
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/37170
dc.publisherSage Publications India Pvt. Ltden_US
dc.sourceScopus
dc.sourcetitleIIM Kozhikode Society and Management Review
dc.titleInstitutional Pressure and Business Sustainable Performance: Does Environmental Management Accounting Matter?en_US
dc.typeArticleen_US
dspace.entity.typePublication
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