The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting

Metin UYAR (İstanbul Gelişim Üniversitesi, Uluslararası İşletme ve Ticaret Bölümü, İstanbul, Türkiye)
Ege Akademik Bakış
3 0
Yıl: 2020 Cilt: 20 Sayı: 1 Sayfa Aralığı: 21 - 41 Metin Dili: İngilizce DOI: 10.21121/eab.590348 İndeks Tarihi: 04-05-2021

The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting

Öz:
The study aims to explain the relationship betweenenvironmental strategies and sustainabilityperformance in the context of sustainabilityaccounting. The research addresses why and howenvironmental strategies affect sustainabilityperformance through accounting informationfocusing on environmental priorities and modelingthe transformation process. The hypotheses weretested using the partial least squares method andadditional analyzes were used for further details.The findings show that environmental strategieshave a positive relationship with sustainabilityperformance and that the proposed transformationmodel has sufficient goodness fit statistics. It hasbeen found that the positive impact of strategies onsustainable development is increased through thedata generated by the environmental accountingsystem. This study demonstrates that environmentalstrategies are associated with sustainabilityperformance, which is necessary for the improvementof corporate performance. In addition, the studyshows significant impacts on management processesby demonstrating the necessity and potential ofenvironmental accounting to improve sustainabledevelopment
Anahtar Kelime:

Çevresel Yönetim Muhasebesi Bağlamında Çevresel Stratejiler ve Sürdürülebilirlik Performansı İlişkisi

Öz:
Çalışma, sürdürülebilirlik muhasebesi bağlamında çevresel stratejiler ile sürdürülebilirlik performansı arasındaki ilişkiyi açıklamayı amaçlamaktadır. Araştırma, çevresel önceliklere odaklanan muhasebe bilgileri ve dönüşüm sürecinin modellenmesi yoluyla çevresel stratejilerin sürdürülebilirlik performansını neden ve nasıl etkilediğinden bahsetmektedir. Hipotezler kısmi en küçük kareler yöntemi kullanılarak test edildi ve daha fazla ayrıntı için ek analizler kullanıldı. Bulgular çevresel stratejilerin sürdürülebilirlik performansı ile pozitif bir ilişkiye sahip olduğunu ve önerilen dönüşüm modelinin yeterli iyilik uyum istatistiklerine sahip olduğunu göstermektedir. Çevresel muhasebe sisteminin ürettiği verilerle stratejilerin sürdürülebilir kalkınma üzerindeki olumlu etkisinin arttığı tespit edilmiştir. Bu çalışma, çevresel stratejilerin kurumsal performansın iyileştirilmesi için gerekli olan sürdürülebilirlik performansı ile ilişkili olduğunu göstermektedir. Ayrıca, çalışma sürdürülebilir kalkınmayı iyileştirmek için çevre muhasebesinin gerekliliğini ve potansiyelini göstererek yönetim süreçleri üzerinde önemli etkiler göstermektedir.
Anahtar Kelime:

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA Uyar M (2020). The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting. , 21 - 41. 10.21121/eab.590348
Chicago Uyar Metin The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting. (2020): 21 - 41. 10.21121/eab.590348
MLA Uyar Metin The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting. , 2020, ss.21 - 41. 10.21121/eab.590348
AMA Uyar M The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting. . 2020; 21 - 41. 10.21121/eab.590348
Vancouver Uyar M The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting. . 2020; 21 - 41. 10.21121/eab.590348
IEEE Uyar M "The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting." , ss.21 - 41, 2020. 10.21121/eab.590348
ISNAD Uyar, Metin. "The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting". (2020), 21-41. https://doi.org/10.21121/eab.590348
APA Uyar M (2020). The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting. Ege Akademik Bakış, 20(1), 21 - 41. 10.21121/eab.590348
Chicago Uyar Metin The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting. Ege Akademik Bakış 20, no.1 (2020): 21 - 41. 10.21121/eab.590348
MLA Uyar Metin The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting. Ege Akademik Bakış, vol.20, no.1, 2020, ss.21 - 41. 10.21121/eab.590348
AMA Uyar M The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting. Ege Akademik Bakış. 2020; 20(1): 21 - 41. 10.21121/eab.590348
Vancouver Uyar M The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting. Ege Akademik Bakış. 2020; 20(1): 21 - 41. 10.21121/eab.590348
IEEE Uyar M "The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting." Ege Akademik Bakış, 20, ss.21 - 41, 2020. 10.21121/eab.590348
ISNAD Uyar, Metin. "The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting". Ege Akademik Bakış 20/1 (2020), 21-41. https://doi.org/10.21121/eab.590348
Sayfa Oluşturulma Tarihi
23-04-2024 16:17

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