The role of management accounting systems, energy efficiency and organizational innovation in driving competitive advantage and firm performance

Abstract

The current study analyzes the role of management accounting systems (MAS) in dealing the critical environmental problems and organizational image for fulfilling environmental and organizational objective by using the advanced and suitable empirical investigation of partial least squares structural equation modeling. In particular, the current study investigates the role of MAS systems in driving energy efficiency (EEF) and organizational reputation (ORP) in Malaysian manufacturing firms. In addition, the contribution of the present study is extended to identify the contribution of organizational energy-efficient processing and reputation in enhancing the firm’s competitiveness and performance. The results of partial least square confirm that EEF and ORP have positive and significantly influenced by the MAS. Also, EEF and organization reputation have positively and significantly influenced the competitive advantage (COM) of the manufacturing firms. Finally, we found the evidence that COM has significantly and positively impact on firm performance in Malaysian manufacturing firms.