The effect of management accounting systems in influencinenvironmental uncertainty, energy efficiency and environmental performance

Abstract

The current investigation analyzes the role of energy efficiency (EEF) and environmental uncertainty in influencing environmental performance (EPR) of Malaysian small and medium enterprises. Our examination endeavors to add to existing studies in a few different ways. To begin with, we shed some light on the specific association that could exist between the utilization of management accounting system (MAS), perceived environmental uncertainty (PEU) and EEF. Furthermore, we look at the consequential impacts of EEF and environmental uncertainty in influencing organizational EPR. The results of the partial least squares structural equation modeling affirm that EEF, PEU and EPR have significantly influenced by MAS. The results of partial least square structural equation modeling also confirm that EEF have positively and significantly influenced on the enviornmental performance of the small and medium size firms in Malaysia. The results further confirm that PEU has no significant impact on EPR in small and medium size enterprises in Malaysia.