ACHIEVING ENVIRONMENTAL PERFORMANCE THROUGH ENVIRONMENTAL MANAGEMENT ACCOUNTING AND INDIVIDUAL FACTORS: A LITERATURE BASED VIEW
A Literature Based View
Abstract
This study reviews the recent literature on the relationship between Environmental Management Accounting (EMA), Organizational Citizenship Behavior for the Environment (OCBE), and Environmental Performance (EP). Using the literature review approach, empirical peer-reviewed articles published between 2020 and 2025 were systematically identified, screened, and analyzed. A qualitative synthesis was conducted focusing on research objectives, methodologies, variables studied, contexts, and key findings. The review reveals that EMA functions not only as an accounting tool but also as a strategic enabler that, particularly when combined with human resource and managerial practices, stimulates OCBE and thereby improves EP. OCBE consistently emerges as a mediating mechanism that translates organizational systems into pro-environmental behaviors and performance outcomes, while EP contributes to corporate reputation, social legitimacy, and competitive advantage.
References
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Yusliza, M. Y., Yong, J. Y., Tanveer, M. I., Ramayah, T., Noor Faezah, J., & Muhammad, Z. (2020). A structural model of the impact of green intellectual capital on sustainable performance. Journal of Cleaner Production, 249, 119334. https://doi.org/10.1016/J.JCLEPRO.2019.119334.
Albelda, E. (2011). The role of management accounting practices as facilitators of the environmental management: Evidence from EMAS organisations. Sustainability Accounting, Management and Policy Journal, 2(1), 76–100. https://doi.org/10.1108/20408021111162137.
Anwar, N., Nik Mahmood, N. H., Yusliza, M. Y., Ramayah, T., Noor Faezah, J., & Khalid, W. (2020). Green Human Resource Management for organisational citizenship behaviour towards the environment and environmental performance on a university campus. Journal of Cleaner Production, 256. https://doi.org/10.1016/j.jclepro.2020.120401
Barani, O., Ahmed, A. D., Joshi, M., & Asiaei, K. (2025). How environmental management accounting drives performance: a meta-analysis considering national EMA maturity. Journal of Accounting Literature, 47(5), 416–443. https://doi.org/10.1108/JAL-01-2025-0033.
Boiral, O., & Paillé, P. (2012). Organizational Citizenship Behaviour for the Environment: Measurement and Validation. Journal of Business Ethics, 109(4), 431–445. https://doi.org/10.1007/s10551-011-1138-9.
Bui, B., & De Villiers, C. (2018). Management control systems to support sustainability and integrated reporting. In Sustainability Accounting and Integrated Reporting. https://doi.org/10.4324/9781315108032-11.
Chaklader, B., & Gulati, P. A. (2015). A Study of Corporate Environmental Disclosure Practices of Companies Doing Business in India. Global Business Review, 16(2), 321–335. https://doi.org/10.1177/0972150914564430
Deb, B. C., Rahman, M. M., & Rahman, M. S. (2023). The impact of environmental management accounting on environmental and financial performance: empirical evidence from Bangladesh. Journal of Accounting and Organizational Change, 19(3), 420–446. https://doi.org/10.1108/JAOC-11-2021-0157
Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2022). Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh. Corporate Social Responsibility and Environmental Management, 29(1), 71–78. https://doi.org/10.1002/csr.2174
Environmental management accounting : international guidance document. (2005). International Federation of Accountants.
Larrán Jorge, M., Herrera Madueño, J., Calzado, Y., & Andrades, J. (2016). A proposal for measuring sustainability in universities: a case study of Spain. International Journal of Sustainability in Higher Education, 17(5). https://doi.org/10.1108/IJSHE-03-2015-0055
Le, T. T., Nguyen, T. M. A., & Phan, T. T. H. (2019). Environmental management accounting and performance efficiency in the Vietnamese construction material industry-a managerial implication for sustainable development. Sustainability (Switzerland), 11(19). https://doi.org/10.3390/su11195152
Liaquat, M., Ahmed, G., Ismail, H., Ul Ain, Q., Irshad, S., Sadaf Izhar, S., & Tariq Mughal, M. (2024). Impact of motivational factors and green behaviors on employee environmental performance. Research in Globalization, 8. https://doi.org/10.1016/j.resglo.2023.100180
Rodríguez-Antón, J. M., Del Mar Alonso-Almeida, M., Celemín, M. S., & Rubio, L. (2012). Use of different sustainability management systems in the hospitality industry. The case of Spanish hotels. Journal of Cleaner Production, 22(1), 76–84. https://doi.org/10.1016/J.JCLEPRO.2011.09.024
Roscoe, S., Subramanian, N., Jabbour, C. J. C., & Chong, T. (2019). Green human resource management and the enablers of green organisational culture: Enhancing a firm’s environmental performance for sustainable development. Business Strategy and the Environment, 28(5), 737–749. https://doi.org/10.1002/bse.2277
Saputro, A., & Nawangsari, L. C. (2021). The Effect of Green Human Resource Management on Organization Citizenship Behaviour for Environment (OCBE) and Its Implications on Employee Performance at Pt Andalan Bakti Niaga. European Journal of Business and Management Research, 6(1), 174–181. https://doi.org/10.24018/ejbmr.2021.6.1.716
Tien, D., & Niap, F. (2006). ENVIRONMENTAL MANAGEMENT ACCOUNTING FOR AN AUSTRALIAN COGENERATION COMPANY.
Wu, Y., Awang, S. R., & Ahmad, T. (2025). Leadership styles, employee green behavior, and organizational citizenship behavior for the environment: a systematic literature review. Environment, Development and Sustainability. https://doi.org/10.1007/s10668-025-06573-x
YELGEN, E. (2022). YEŞİL Muhasebe Ve UygulamaÖrnekleri̇Üzeri̇neBi̇r Çalişma. Yönetim Bilimleri Dergisi, Özel Sayı, 100–126. https://doi.org/10.35408/comuybd.1150938
Yusliza, M. Y., Yong, J. Y., Tanveer, M. I., Ramayah, T., Noor Faezah, J., & Muhammad, Z. (2020). A structural model of the impact of green intellectual capital on sustainable performance. Journal of Cleaner Production, 249, 119334. https://doi.org/10.1016/J.JCLEPRO.2019.119334
Zandi, G. R., Khalid, N., & Islam, D. M. Z. (2019). Nexus of knowledge transfer, green innovation and environmental performance: impact of environmental management accounting. International Journal of Energy Economics and Policy, 9(5), 387–393. https://doi.org/10.32479/ijeep.8285
Published
2025-10-15
How to Cite
RAHAJENG, Lila Widya; REALITA, Tasnim Nikmatullah; FIRDAUS, Rizalnur.
ACHIEVING ENVIRONMENTAL PERFORMANCE THROUGH ENVIRONMENTAL MANAGEMENT ACCOUNTING AND INDIVIDUAL FACTORS: A LITERATURE BASED VIEW.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 11, n. 1, p. 505-510, oct. 2025.
ISSN 2541-3333.
Available at: <https://conferences.uin-malang.ac.id/index.php/iconies/article/view/3381>. Date accessed: 12 may 2026.
Section
Articles
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