Journal of Business and Information System
Vol. 8 No. 1 (2026): Journal of Business and Information Systems

ERP systems and corporate sustainability: The missing link of green accounting

Muhammad Nawawi (Universitas Sultan Ageng Tirtayasa)
Wulan Retnowati (Unknown)
Tri Wahyudi (Unknown)
Edward Fazri (Unknown)



Article Info

Publish Date
01 Jun 2026

Abstract

This study examines how enterprise resource planning (ERP) systems influence corporate sustainability via green accounting, grounded in the Resource-Based View and accounting–sustainability integration theory. A structured survey of 137 professionals measured ERP, green accounting, and corporate sustainability constructs using three to four indicators each; data were analyzed using Partial Least Squares structural equation modeling (PLS-SEM). Results show that ERP adoption significantly enhances green accounting practices and corporate sustainability performance, with green accounting mediating ERP’s positive impact on sustainability outcomes. Theoretically, the study explicitly models the ERP–sustainability link through an accounting lens, enriching integrative frameworks that connect information systems and environmental outcomes. Practically, the findings suggest that managers should integrate ERP systems with robust environmental accounting modules to systematically collect, measure, and report environmental performance data, thereby transforming organizational practices toward sustainability and enabling more informed sustainability decision-making. Policy implications include aligning digital transformation efforts with sustainability reporting standards and regulatory frameworks to support broader environmental and economic goals.  

Copyrights © 2026






Journal Info

Abbrev

jbis

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Business and Information Systems dipublikasikan oleh prodi akuntansi Universitas PGRI Yogyakarta yang menerbitkan artikel dua kali dalam satu tahun yaitu bulan Juni dan Desember. Journal of Business and Information Systems mempublikasikan berbagai artikel pada bidang akuntansi, keuangan, ...