The influence of environmental accounting disclosures on company performance: A meta-analytics review
Mary Therese L. Obias, Angela C. Patoc & Emmanuel A. Onsay
Abstract
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 study 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 & Contribution
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. Corresponding author. Director, Partido Institute of Economics. Partido State University, Philippines. Email:
emmanuel.onsay@parsu.edu.ph
“All authors equally contributed to the conception, design, preparation, data gathering and analysis, and writing of the manuscript. All authors read and approved the final manuscript.”
Disclosure statement
No potential conflict of interest was reported by the author(s).
Funding
This work was not supported by any funding.
AI Declaration
Notes
This paper is presented in 1st International Student Research Congress 2024
Acknowledgement
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Cite this article:
Obias, M.L., Patoc, A.C. & Onsay, E.A. (2024). The influence of environmental accounting disclosures on company performance: A meta-analytics review. International Student Research Review, 1(1), 57-72. https://doi.org/10.53378/isrr.01246
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