Assessing the Effects of Product Quality and Environmental Management Accounting on the Competitive Advantage of Firms

Abstract

Arguments have been made in the literature that product quality provides a basis for establishing and maintaining a firm's competitive advantage. Proposals suggest that the framework provided by environmental management accounting facilitates product quality having the attributes that are likely to contribute to competitive advantage, and hence it is likely that environmental accounting plays an influential role in that relation. The purpose of this study is to examine empirically whether there is evidence for environmental management accounting impacting on the relation between product quality and competitive advantage.