Corporate Determinants of Environmental Management Accounting Practices and its Impact on Corporate Environmental Performance: The Case of Egypt

نوع المستند : المقالة الأصلية

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قسم المحاسبة کلية التجارة جامعة القاهرة

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The main objective of this study is to examine the impact of three corporate characteristics (environmental sensitivity of industry, environmental strategy, and company size) on the adoption of Environmental Management Accounting Practices (EMAPs) and the effect of those accounting practices on the corporate environmental performance of the Egyptian listed manufacturing companies. Data were collected using a survey of Egyptian Manufacturing listed companies on the Egyptian Stock Exchange. Using simple and multiple regression models, the empirical results show that the selection of a business strategy that takes into consideration the environmental issues affect the EMAPs adopted in the Egyptian manufacturing companies. However, both environmental sensitivity of industry and company size has no significant impact on the Egyptian companies’ EMAPs. The results also find that EMAPs directly affect environmental performance. This study could be considered an important aid to managers and practitioners in the Egyptian industrial environment to implement effective EMAPs that help in improving and enhancing environmental performance.

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