Environmental management accounting, board role performance, company characteristics and environmental performance disclosure
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Date
2021
Journal Title
Journal ISSN
Volume Title
Publisher
Journal of Accounting & Organizational Change
Abstract
The increasing environmental challenges require efforts to expand the scope of accounting to
better evaluate organizations’ behaviour/practices. This paper aims to report the results of studying the link
between environmental management accounting (EMA), board role performance (BRP), company
characteristics and environmental performance disclosure (EPD) of Ugandan manufacturing firms.
Design/methodology/approach – The study was correlational and cross-sectional. The results are
obtained through content analysis of company reports, websites and a questionnaire survey of 102 large and
medium manufacturing firms in four districts of Uganda.
Findings – Results indicate that EMA causes significant variances in EPD in manufacturing firms. Also,
BRP and firm size explain variances in EPD through EMA.
Research limitations/implications – The research does not control for industry type. Still, the results
offer hope on how the reliability of environmental performance information that companies voluntarily
provide outside financial statements, can be improved.
Originality/value – Results potentially extend available literature by providing a mechanism through
which the environmental performance information is obtained for onward disclosure.
Description
Keywords
Disclosure, Firm characteristics, Environmental management accounting, Board role performance
Citation
Nkundabanyanga, S. K., Muramuzi, B., & Alinda, K. (2021). Environmental management accounting, board role performance, company characteristics and environmental performance disclosure. Journal of Accounting & Organizational Change. DOI 10.1108/JAOC-03-2020-0035