Environmental accounting is an emerging subject of interest globally that links accounting with environmental management, protection, and preservation. Since then, environmental accounting has become a prominent topic of research around the globe. In recent years, many research studies have linked environmental accounting to company performance but there has been no consensus regarding the influence of environmental accounting on company performance. This study objectively and empirically bridges this research gap by summarizing and analyzing the existing integrated literature about the influence of environmental accounting on company performance using a meta-analysis approach. The researchers established a fifteen-step procedure for this particular meta-analytic study. This study employed purposive sampling through the help of the pre-established eligibility criteria, 45 primary studies were selected as samples; R Studio software was used to conduct subgroup analysis and meta-regression analysis to analyze the data gathered. This study discovers that environmental accounting disclosure has a relatively weak positive significant influence on company performance based on the population of studies included in the meta-analysis. Further, it was found that publication year, and sample size moderate the influence of environmental accounting disclosure on the company performance, while industry type or sector and the study location indicate an insignificant effect on the link as the results of all moderating variable under study.
Keywords
green accounting, environmental accounting disclosure, company performance, meta-analysis
Author information
Mary Therese L. Obias. Student, Bachelor of Science in Accountancy, College of Business and Management, Partido State University, Philippines
Angela C. Patoc. Student, Bachelor of Science in Accountancy, College of Business and Management, Partido State University, Philippines
Emmanuel A. Onsay. Director, Partido Institute of Economics, Partido State University, Philippines; emmanuel.onsay@parsu.edu.ph
Notes
This paper is presented in the 1st International Student Research Congress (ISRC) 2024