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Journal : Open Access DRIVERset

The Role of Environmental Accounting Education and Renewable Energy Adoption in Advancing Sustainable Business Practices Komang Adi Kurniawan Saputra; Ayu Aryista Dewi; Putu Ayu Sita Laksmi; Nyoman Ari Surya Dharmawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p02

Abstract

This study examines the impact of environmental accounting training and renewable energy utilization on green business management in the hotel industry in Bali, Indonesia, while also exploring the moderating effect of Narcissistic Personality Disorder (NPD) traits. A structured questionnaire was administered to a sample of 222 star-rated hotels, and the data were analyzed using moderated regression analysis. The results indicate that both environmental accounting training and the adoption of renewable energy significantly contribute to the effectiveness of green business management practices. However, contrary to initial expectations, NPD traits did not moderate the relationship between the independent variables and green business management. Instead, NPD appeared to weaken the positive influence of environmental accounting training on sustainable decision-making. These findings contribute to stakeholder theory by reinforcing the importance of integrating environmental accounting principles into business strategies, while also drawing attention to the psychological dimensions that may influence managerial effectiveness. The study highlights that while technical training in sustainability remains essential, individual behavioral characteristics—particularly those associated with narcissism—may hinder the successful implementation of green initiatives. Consequently, the findings underscore the need for a more holistic approach that integrates both environmental competence and psychological awareness to advance sustainable practices within the hospitality sector.
Co-Authors AGASTIRA, Gusti Ngurah Danan AMERTHA, Sahya Anak Agung Istri Krisna Gangga Dewi Ari Surya Darmawan Artha Aryasa, I Putu Gde Chandra Ayu Aryista Dewi BAKAR, Mohd Azlan Bin Abu Bareto, Carlos Afonso Citra, Dewi Dearestu Putty N Dewa Putu Yudi Pardita DEWI, Gusti Ayu Agung Istri Sari DHARMANEGARA, I. B. Agung Dharmawan, Nyoman Ari Surya DIANINGSIH, Ni Wayan Yunita Dwi Novigga Artha Pande Putu Ekajayanti, L.G.P Sri Evi Triandini FERAYANTI, Kadek Dewi FRANZA, Ni Putu sinria G Oka Baskara JW Gede Sanjaya Adi Putra I Gde Wedana Arjawa I Komang Putra I Komang Putra I Komang Putra I Komang Putra I Made Aditya Pramartha I Made Sara I Made Setena I Made Suniastha Amerta I Wayan Gde Yogiswara Darma Putra I Wayan Werasmana Sancaya JAMALUDDIN, Mohd Raziff Bin Jamaludin, Mohd Raziff JANUARIANTA, Januarianta Jayawarsa, A.A. Ketut JULIANTARA, I Wayan Juliantara Komang Adi Kurniawan Saputra Komang Adi Kurniawan Saputra KRISNA, Ary KUSUMA, A.A Made Indra Wijaya Made Pulawan Made Pulawan, I Mohd Raziff Jamaludin Ni Luh Putu Indiani Ni Made Rustini, Ni Made Ni Made Wahyuni Ni Nengah Ganawati Ni Putu Ratih Pradnyaswari Ni Putu Ratih Pradnyaswari Anasta Putri Ni Wayan Kasni Noordin, Noorliza MD. Pande Putu Dwi Novigga Pande Putu Dwi Novigga Artha Pardita, Dewa Putu Yudi Pasupati, Bayu PRAMAISWARI, Made Adinda Anugrah Deva Pramana, Made Surya PRATIKA, I Gede Candra Adi Puji Purwatiningsih, Aris PURNAMAWATI, Ida Ayu Putu Santi PUTRA, I Ketut Johny Pramananda Putra, I Putu Iwan Pramana Putra, Yogiswara Darma Putu Yudha Asteria Putri RASHID, Wan Edura Wan Rosa Ristawati SAIHANI, Shamsul Bahrin SARI, Ni Wayan Diah Kartika Selamet, I Ketut Setena, I Made Setini, Made Suardana, Gede SUGIATI , Gusti Ayu Sukmasari Triana Gita Putri Suparto Wijoyo Suriani, Ni Nyoman SURLIMNA, Ni kadek Linda Surlimna WIWEKA, Darma Yogiarta, I Made