EMA and sustainable development: role of digital transformation and business intelligence system
Environmental management accounting (EMA) is an evolving in the recent decade and EMA approach integrates environmental and financial information within organizations to support effective environmental management decisions. With growing attention towards EMA, the concerns about sustainable developme...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Human Resource Management Academic Research Society
2023
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| Online Access: | http://psasir.upm.edu.my/id/eprint/107652/1/ema-and-sustainable-development-role-of-digital-transformation-and-business-intelligence-system.pdf |
| _version_ | 1825939495972765696 |
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| author | Latif, Badar Ong, Tze San Mohd Said, Ridzwana Muhammad, Haslinah Hanan, Abdul |
| author_facet | Latif, Badar Ong, Tze San Mohd Said, Ridzwana Muhammad, Haslinah Hanan, Abdul |
| author_sort | Latif, Badar |
| collection | UPM |
| description | Environmental management accounting (EMA) is an evolving in the recent decade and EMA approach integrates environmental and financial information within organizations to support effective environmental management decisions. With growing attention towards EMA, the concerns about sustainable development is still unclear in the academic literature. Underpinned by the dynamic capability theory, the current study aimed to fill this research gap by addressing the role of EMA on addressing sustainable performance through digital transformation and business intelligence system. Methodologically, the sample of 202 collected from manufacturing eEnterprise in Pakistan. Based on the result, the findings revealed that EMA need to mitigate the impacts of business activities on the environment and provides a valuable framework for organizations to identify, measure, and manage their sustainable performance. In addition, the role of digital transformation and business intelligence system create an avenue for the manufacturing firms to reinforce the direction towards digitalization. |
| first_indexed | 2024-09-25T03:40:10Z |
| format | Article |
| id | upm.eprints-107652 |
| institution | Universiti Putra Malaysia |
| language | English |
| last_indexed | 2024-09-25T03:40:10Z |
| publishDate | 2023 |
| publisher | Human Resource Management Academic Research Society |
| record_format | dspace |
| spelling | upm.eprints-1076522024-09-12T07:43:44Z http://psasir.upm.edu.my/id/eprint/107652/ EMA and sustainable development: role of digital transformation and business intelligence system Latif, Badar Ong, Tze San Mohd Said, Ridzwana Muhammad, Haslinah Hanan, Abdul Environmental management accounting (EMA) is an evolving in the recent decade and EMA approach integrates environmental and financial information within organizations to support effective environmental management decisions. With growing attention towards EMA, the concerns about sustainable development is still unclear in the academic literature. Underpinned by the dynamic capability theory, the current study aimed to fill this research gap by addressing the role of EMA on addressing sustainable performance through digital transformation and business intelligence system. Methodologically, the sample of 202 collected from manufacturing eEnterprise in Pakistan. Based on the result, the findings revealed that EMA need to mitigate the impacts of business activities on the environment and provides a valuable framework for organizations to identify, measure, and manage their sustainable performance. In addition, the role of digital transformation and business intelligence system create an avenue for the manufacturing firms to reinforce the direction towards digitalization. Human Resource Management Academic Research Society 2023-06-11 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/107652/1/ema-and-sustainable-development-role-of-digital-transformation-and-business-intelligence-system.pdf Latif, Badar and Ong, Tze San and Mohd Said, Ridzwana and Muhammad, Haslinah and Hanan, Abdul (2023) EMA and sustainable development: role of digital transformation and business intelligence system. International Journal of Academic Research in Business and Social Sciences, 13 (6). pp. 1654-1668. ISSN 2222-6990; ESSN: 2308-3816 https://hrmars.com/index.php/IJARBSS/article/view/17596/EMA-and-Sustainable-Development-Role-of-Digital-Transformation-and-Business-Intelligence-System 10.6007/ijarbss/v13-i6/17596 |
| spellingShingle | Latif, Badar Ong, Tze San Mohd Said, Ridzwana Muhammad, Haslinah Hanan, Abdul EMA and sustainable development: role of digital transformation and business intelligence system |
| title | EMA and sustainable development: role of digital transformation and business intelligence system |
| title_full | EMA and sustainable development: role of digital transformation and business intelligence system |
| title_fullStr | EMA and sustainable development: role of digital transformation and business intelligence system |
| title_full_unstemmed | EMA and sustainable development: role of digital transformation and business intelligence system |
| title_short | EMA and sustainable development: role of digital transformation and business intelligence system |
| title_sort | ema and sustainable development role of digital transformation and business intelligence system |
| url | http://psasir.upm.edu.my/id/eprint/107652/1/ema-and-sustainable-development-role-of-digital-transformation-and-business-intelligence-system.pdf |
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