STAP International Journal of Accounting and Business Intelligence

ISSN: 3105-3726

Examining the Moderating Effect of Organizational Leadership between Management Accounting on Environmental Performance

by 

Mukhled Hassan Assi Olimat ;

Ahmad Omar Hardan

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Published: 2024-12-02

Abstract

This study explores the impact of management accounting (MA) on environmental performance, considering the moderating effect of organizational culture. The research focused on 33 industrial companies in Jordan, as listed on the Securities Depository Center’s website. A structured questionnaire was developed and distributed to key personnel within each company, including the general manager, financial manager, head of the accounting department, and several accountants. A total of 298 questionnaires were distributed, with five allocated to each company. Of the responses received, 255 questionnaires were deemed valid for statistical analysis after excluding five due to duplicate responses. The study adopted a descriptive correlational methodology aimed at examining and interpreting the nature and strength of relationships among the variables. The results revealed statistically significant effects of MA on environmental performance, of MA on organizational culture, and of organizational leadership on environmental performance. Based on these findings, the researchers recommend enhancing employee engagement in formulating environmental policies and implementing incentive programs to improve environmental outcomes.

Keywords

Management AccountingEnvironmental PerformanceOrganizational Leadership

Examining the Moderating Effect of Organizational Leadership between Management Accounting on Environmental Performance is licensed under CC BY 4.0CCBY

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