Assessing the Effects of Product Quality and Environmental Management Accounting on the Competitive Advantage of Firms
Arguments have been made in the literature that product quality provides a basis forestablishing and maintaining a firm’s competitive advantage. Proposals suggest that theframework provided by environmental management accounting facilitates product qualityhaving the attributes that are likely to con...
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| Format: | Article |
| Language: | English |
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University of Wollongong
2007-03-01
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| Series: | Australasian Accounting, Business and Finance Journal |
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| Online Access: | http://ro.uow.edu.au/aabfj/vol1/iss1/3 |
| Summary: | Arguments have been made in the literature that product quality provides a basis forestablishing and maintaining a firm’s competitive advantage. Proposals suggest that theframework provided by environmental management accounting facilitates product qualityhaving the attributes that are likely to contribute to competitive advantage, and hence it islikely that environmental accounting plays an influential role in that relation. The purpose ofthis study is to examine empirically whether there is evidence for environmental managementaccounting impacting on the relation between product quality and competitive advantage.These findings support the view that environmental management accounting has animportant role to play in firms. Specifically, the results of the study suggest that productquality contributes to a firm’s competitive advantage when the reliance on environmentalmanagement accounting is high. However, it fails to do so when the reliance on environmentalmanagement accounting is low. |
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| ISSN: | 1834-2000 1834-2019 |