Driving Sustainability: How Regulatory Pressure, Leadershipand Uncertainty Shape EMA Adoption in Oman’sManufacturing Sector

This paper examines the factors that lead to the adoption of EMA (EMAAD) in the ‎manufacturing industry in Oman, with the three main drivers of EMAAD as Regulatory ‎Pressure (RP), Top Management Commitment (TMC), and Environmental Uncertainty (EUC) ‎Based on a quantitative study of responses from 200 managers across industries. The findings ‎show that RP has a potent effect since companies orient their business activities towards ever-‎stricter environmental laws. TMC was also shown to be important, indicating that ‎organisations with greater leadership support for sustainability initiatives were more likely to ‎adopt EMA. The research provides a rich database on how external forces manifest alongside ‎internal organisational forces, leading to environmental management accounting and ‎development (EMAAD), both theoretically through Institutional Theory and Contingency ‎Theory and empirically through manufacturing companies and policymakers. The study ‎contributes to the broader knowledge of sustainability practice in emerging economies by ‎shedding more light on the significance of regulatory frameworks and leadership commitment ‎to sustainability initiatives‎.