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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Zharaura, Khusnul Afifah
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Economics, Econometrics & Finance Social Sciences

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When Control Backfires: The Double-Edged Role of Management Control Systems in Environmental Capabilities and Environmental Management Accounting Practices Odang, Nilam Kemala; Murni, Indah; Zharaura, Khusnul Afifah; Setiaji, Yongky Teguh
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.43670

Abstract

This study examined how environmental management control systems (EMCS) moderate the relationship between environmental capabilities (EC) and the implementation of environmental management accounting (EMA). By integrating EC and EMCS within a unified framework, the analysis draws on data from 900 non-financial Southeast Asian companies reporting ESG metrics from 2019 to 2023. Using ordinal logistic regression, the findings reveal that while EC positively influences EMA implementation, EMCS unexpectedly weakens this effect. This suggests that rigid or misaligned control systems may hinder the effective utilization of environmental capabilities. The study underscores the conditional role of EMCS and highlights the importance of contextually adaptive systems that support, rather than constrain, strategic environmental initiatives. It contributes to the literature by demonstrating how the ECEMCS interaction can either facilitate or obstruct EMA implementation, particularly within the Southeast Asian context.
Co-Authors indah murni Nilam Kemala Odang Setiaji, Yongky Teguh