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All Journal International Journal of Financial, Accounting, and Management
Mondal, Md. Saheb Ali
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Decision Sciences, Operations Research & Management

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Factors influencing the environmental accounting disclosure practices for sustainable development: A systematic literature review Mondal, Md. Saheb Ali; Akter, Nazma; Polas, Mohammad Rashed Hasan
International Journal of Financial, Accounting, and Management Vol. 5 No. 2 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i2.1365

Abstract

Purpose: This study aims to synthesize a testable conceptual framework that illustrates the link between various factors and environmental accounting disclosure practices. Research methodology: A systematic review approach was used to examine publications published from 2001 to 2023. Only the referenced studies were employed as secondary data to identify the factors for synthesizing the conceptual framework. Results: Most publications were studies on emerging nations and showed an expanding trend in disclosures. The findings showed that firm size, profitability, leverage, industry type, and ownership are critical motivators of environmental accounting disclosure (EADs). Moreover, this study summarizes the intriguing concerns not addressed through a conceptual framework. This indicates a possible hypothetical link between these factors for future studies on EADs. Future reviews could boost firms' EADs to help society achieve clean and healthy environments. Originality: The two conceptual frameworks proposed in this study provide new insights into future research and management ramifications.
Financial and non-financial disclosures on sustainable development: The mediating role of environmental accounting disclosure practices Mondal, Md. Saheb Ali; Akter, Nazma; Moni, Sadia Jahan; Polas, Mohammad Rashed Hasan
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1702

Abstract

Purpose: Environmental accounting is a complementary and contributory component of corporate governance that can achieve sustainable growth and development. This study investigates the financial and non-financial disclosures that influence sustainable development through the mediating effect of environmental accounting disclosure practices. Research methodology: Self-administered questions in a closed-ended questionnaire were used, employing a five-point Likert scale to quantify opinions. Data were collected purposively and physically by the researchers from 338 respondents using a pretesting modified process, a pilot survey, a final survey, and finally analyzed using the PLS-SEM. Results: Our study reveals that non-financial disclosure has both direct and indirect effects on sustainable development through environmental accounting disclosure practices, while financial disclosure only has indirect effects. Environmental accounting disclosure practices exert a statistically significant influence and predictive power on sustainable development. Limitations: Our study is limited to listed textile companies, without considering non-listed textiles, ready-made garments (RMG), and other listed manufacturing companies in Bangladesh. Contribution: The study findings convey  a meaningful message to listed textile companies, their managers, researchers, regulators, and practitioners, urging them to integrate and enhance environmental practices for sustainability. These findings contribute significantly to the literature and may influence multinational buying companies. Novelty: This pioneering accounting research aims to articulate the scale and theoretical validation of accountants’ perceptions by studying the mediating effect of environmental accounting disclosure practices between financial and non-financial disclosures and sustainable development through PLS-SEM.
Factors influencing the environmental accounting disclosure practices for sustainable development: A systematic literature review Mondal, Md. Saheb Ali; Akter, Nazma; Polas, Mohammad Rashed Hasan
International Journal of Financial, Accounting, and Management Vol. 5 No. 2 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i2.1365

Abstract

Purpose: This study aims to synthesize a testable conceptual framework that illustrates the link between various factors and environmental accounting disclosure practices. Research methodology: A systematic review approach was used to examine publications published from 2001 to 2023. Only the referenced studies were employed as secondary data to identify the factors for synthesizing the conceptual framework. Results: Most publications were studies on emerging nations and showed an expanding trend in disclosures. The findings showed that firm size, profitability, leverage, industry type, and ownership are critical motivators of environmental accounting disclosure (EADs). Moreover, this study summarizes the intriguing concerns not addressed through a conceptual framework. This indicates a possible hypothetical link between these factors for future studies on EADs. Future reviews could boost firms' EADs to help society achieve clean and healthy environments. Originality: The two conceptual frameworks proposed in this study provide new insights into future research and management ramifications.
Financial and non-financial disclosures on sustainable development: The mediating role of environmental accounting disclosure practices Mondal, Md. Saheb Ali; Akter, Nazma; Moni, Sadia Jahan; Polas, Mohammad Rashed Hasan
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1702

Abstract

Purpose: Environmental accounting is a complementary and contributory component of corporate governance that can achieve sustainable growth and development. This study investigates the financial and non-financial disclosures that influence sustainable development through the mediating effect of environmental accounting disclosure practices. Research methodology: Self-administered questions in a closed-ended questionnaire were used, employing a five-point Likert scale to quantify opinions. Data were collected purposively and physically by the researchers from 338 respondents using a pretesting modified process, a pilot survey, a final survey, and finally analyzed using the PLS-SEM. Results: Our study reveals that non-financial disclosure has both direct and indirect effects on sustainable development through environmental accounting disclosure practices, while financial disclosure only has indirect effects. Environmental accounting disclosure practices exert a statistically significant influence and predictive power on sustainable development. Limitations: Our study is limited to listed textile companies, without considering non-listed textiles, ready-made garments (RMG), and other listed manufacturing companies in Bangladesh. Contribution: The study findings convey  a meaningful message to listed textile companies, their managers, researchers, regulators, and practitioners, urging them to integrate and enhance environmental practices for sustainability. These findings contribute significantly to the literature and may influence multinational buying companies. Novelty: This pioneering accounting research aims to articulate the scale and theoretical validation of accountants’ perceptions by studying the mediating effect of environmental accounting disclosure practices between financial and non-financial disclosures and sustainable development through PLS-SEM.
Co-Authors Akter, Nazma Moni, Sadia Jahan Polas, Mohammad Rashed Hasan