Jurnal Ilmiah Akuntansi dan Bisnis
Vol. 20 No. 1 (2025)

The Role of Environmental Accounting Education and Renewable Energy Adoption in Advancing Sustainable Business Practices

Komang Adi Kurniawan Saputra (Faculty of Postgraduate, University of Warmadewa, Indonesia)
Ayu Aryista Dewi (Faculty of Economics and Business, Universitas Udayana, Indonesia)
Putu Ayu Sita Laksmi (Faculty of Economics and Business, University of Warmadewa, Indonesia)
Nyoman Ari Surya Dharmawan (Faculty of Economics, Universitas Pendidikan Ganesha, Indonesia)



Article Info

Publish Date
19 Oct 2025

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.

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Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi dan Bisnis (p-ISSN 2302-514X, e-ISSN 2303-1018) aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. JIAB editor receives scientific articles ...