The Influence of Environmental Management Accounting as a Mediator of Top Management Support towards Environmental Performance by Green Work Climate Perceptions as a Moderating Variable of Thai Fruit and Vegetable Processing Businesses
DOI:
https://doi.org/10.14456/psruhss.2024.49Keywords:
Environmental management accounting, Top management support, Green Work Climate Perception, Environmental PerformanceAbstract
This research aimed to 1) analyze and develop an environmental management accounting (EMA) model, top management support, green work climate perceptions, and environmental performance of Thai fruit and vegetable processing businesses, and 2) examine the influence of EMA, top management support, and green work climate perceptions on the environmental performance of these businesses. Data collection involved administering a questionnaire to 340 registered legal entities in Thailand’s fruit and vegetable processing and preservation sector. In statistical analysis, structural equation modeling (SEM) was utilized to test the hypotheses. The findings revealed that : 1) the proposed model fit the empirical data well (Chi-square/df = 1.304, P-value = 0.105, GFI = 0.978, AGFI = 0.952, RMSEA = 0.030, and CFI = 0.998), and 2) the overall influence on environmental performance was positive and significant for both top management support (β = 0.668) and EMA (β = 0.434). Both top management support and EMA had direct positive influences on environmental performance (β = 0.268 and β = 0.434, respectively). Also, top management support had an indirect positive influence through green work climate perceptions (β = 0.400).
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