Environmental Management Accounting in Omani Manufacturing Firms: Antecedents and Outcomes

The present study aimed to evaluate the antecedents and outcomes of Environmental Management ‎Accounting (EMA) implementation, and to assess the mediating roles of EMA in the relationships ‎between EUTY and OPRF, ESGY and OPRF, and ESTY and OPRF. It further aimed to analyse the ‎moderating effect of TMC on the relationship between EMA implementation and OPRF. The ‎current study was conducted among small and medium manufacturing enterprises (SMEs) in Oman, ‎using a survey of 383 managers. Results from structural equation modelling revealed that EUTY , ‎ESGY, and ESTY are positive predictors of EMA implementation in manufacturing SMEs in Oman. ‎Furthermore, it was found that EMA implementation significantly mediated the relationships among ‎EUTY and OPRF, ESGY and OPRF, and ESTY and OPRF. Results further confirmed that TMC ‎serves as a significant and positive catalyst for the relationship between EMA implementation and ‎OPRF. The currently studied rare, mediated-moderated conceptual model to evaluate the ‎antecedents and outcomes of EMA implementation makes the current study rare of its kind, ‎contributing to the literature on EMA implementation, sustainability, and the resource-based view‎.