Environmental Management Accounting Practice Contributing to Organization Sustainability among ISO 14001 Certified Listed Companies of SET

Authors

  • Kwannaree Klaprabchone School of Accountancy, Sripatum University, Thailand
  • Monvika Phadoongsitthi Faculty of Commerce & Accountancy, Thammasat University, Thailand
  • Somboon Saraphat Faculty of Management Sciences, Kasetsart University, Thailand
  • Titaporn Sincharoonsak School of Accountancy, Sripatum University, Thailand
  • Phichet Sophaphan School of Accountancy, Sripatum University, Thailand
  • Montree Chuaychoo School of Accountancy, Sripatum University, Thailand
  • Worakorn Chammuangpakand Automobile Industries Co., Ltd., Thailand

Keywords:

Environmental Practice, Organization, Sustainability

Abstract

This study aimed at studying Environmental Management Accounting Practice (EAP) contributing to Organization Sustainability (OST) among ISO 14001 certified listed companies of the Stock Exchange of Thailand (SET). 200 pieces of questionnairewere used for data collection and Multiple Indicators and Multiple Causes (MIMIC) Model was adopted for data analysis. The results pointed out the congruence of model and empirical evidence with Chi-square = 11.68, p = 0.90, def = 19, χ2 /df = 0.61, RMSEA = 0.00, SRMR = 0.02, GFI = 0.99, CFI = 1.00, and AGFI = 0.96. It was also found that EAP and Competitive Advantage in Finance (CAF) showed a positive direct effect towards OST, at the significance level of 0.01 witheffect values of 0.09** and 0.94**, respectively.

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Published

2019-12-15

How to Cite

Klaprabchone, K., Phadoongsitthi, M., Saraphat, S., Sincharoonsak, T., Sophaphan, P., Chuaychoo, M., & Chammuangpakand, W. (2019). Environmental Management Accounting Practice Contributing to Organization Sustainability among ISO 14001 Certified Listed Companies of SET. Asian Administration and Management Review, 1(1), 76–83. Retrieved from https://so01.tci-thaijo.org/index.php/AAMR/article/view/229496

Issue

Vol. 1 No. 1 (2018): Asian Administration and Management Review

Section

Articles