Environmental management accounting (EMA) is an evolving in the recent decade and EMA approach integrates environmental and financial information within organizations to support effective environmental management decisions. With growing attention towards EMA, the concerns about sustainable development is still unclear in the academic literature. Underpinned by the dynamic capability theory, the current study aimed to fill this research gap by addressing the role of EMA on addressing sustainable performance through digital transformation and business intelligence system. Methodologically, the sample of 202 collected from manufacturing eEnterprise in Pakistan. Based on the result, the findings revealed that EMA need to mitigate the impacts of business activities on the environment and provides a valuable framework for organizations to identify, measure, and manage their sustainable performance. In addition, the role of digital transformation and business intelligence system create an avenue for the manufacturing firms to reinforce the direction towards digitalization.
Bennett, M., & James, P. (2011). The future of environmental management accounting: An empirical study of emergent fields in management accounting. Qualitative Research in Accounting & Management, 8(3), 275-296.
Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend?. Accounting, Auditing & Accountability Journal, 23(7), 829-846.
Epstein, M. J., & Roy, M. J. (2001). Sustainability in action: Identifying and measuring the key performance drivers. Long Range Planning, 34(5), 585-604.
Laine, M., & Korhonen, H. (2015). Environmental management accounting: Exploring the links between environmental and economic performance. Journal of Cleaner Production, 108(Part B), 1078-1088.
Schaltegger, S., & Burritt, R. (2017). Contemporary environmental accounting: Issues, concepts, and practice (2nd ed.). Routledge.
Schaltegger, S., & Wagner, M. (2011). Sustainable entrepreneurship and sustainability innovation: Categories and interactions. Business Strategy and the Environment, 20(4), 222-237.
Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509-533.
Unerman, J., Bebbington, J., & O'Dwyer, B. (2007). Sustainability accounting and accountability. Routledge.
Linnenluecke, M. K., & Griffiths, A. (2013). Corporate sustainability and organizational culture. Journal of World Business, 48(3), 342-349.
Ismail, K., & Yusuf, Y. Y. (2020). Environmental management accounting: A systematic literature review and future research agenda. Journal of Cleaner Production, 269, 122358.
Abreu, M., & Alves, A. C. (2021). The role of digital transformation on corporate environmental management accounting for sustainability. Journal of Environmental Management, 293, 112892.
Xu, L. D., & Dey, N. (2018). Big data analytics for sustainable manufacturing systems: Advances, challenges, and future trends. IEEE Transactions on Systems, Man, and Cybernetics: Systems, 48(6), 923-939.
Hashem, I. A. T., Yaqoob, I., Anuar, N. B., Mokhtar, S., Gani, A., & Khan, U. S. (2015). The rise of 'big data' on cloud computing: Review and open research issues. Information Systems, 47, 98-115.
Vo, H. T. M., & Nguyen, T. T. (2020). Sustainable supply chain management: A literature review on the state-of-the-art and future directions. International Journal of Logistics Research and Applications, 23(6), 586-611.
Latif, B., Mahmood, Z., Tze San, O., Said, M. R., & Bakhsh, A. (2020). Coercive, normative and mimetic pressures as drivers of environmental management accounting adoption. Sustainability, 12(11), 4506.
Tze San, O., Latif, B., & Di Vaio, A. (2022). GEO and sustainable performance: the moderating role of GTD and environmental consciousness. Journal of Intellectual Capital, 23(7), 38-67.
Latif, B., Gunarathne, N., Gaskin, J., San Ong, T., & Ali, M. (2022). Environmental corporate social responsibility and pro-environmental behavior: The effect of green shared vision and personal ties. Resources, Conservation and Recycling, 186, 106572.
Di Vaio, A., Latif, B., Gunarathne, N., Gupta, M., & D'Adamo, I. (2023). Digitalization and artificial knowledge for accountability in SCM: A systematic literature review. Journal of Enterprise Information Management, (ahead-of-print).
