Application of environmental management accounting and strategy to company innovation with research and development effort and company size as control variables
Meiliyah Ariani · Zulhawati
International Journal of Research in Business and Social Science · 2023 · Vol. 12 / Issue 8 · 289-298
Publication metrics
External links open provider records or DOI searches. Provider counts are not combined. Mendeley readership measures saves, not citations.
Dimensions
Live provider badge. If unavailable, use the Dimensions link above.
Observed 21 Oct 2026, 07:22 UTC
Observed 21 Oct 2026 07:22 UTC
OpenAlex and Mendeley observations refresh on article visits, at most once per 24 hours. Unavailable data is not zero. Google Scholar opens a DOI search.
Citations received by this article, grouped by the year of the citing work. Crossref and OpenAlex lifetime totals remain separate in Publication metrics.
2017–2026 Annual history last updated:
Citations received
OpenAlex · year of the citing work
Hover over a year or focus the chart and use arrow keys to inspect values.
2017–2026 annual-history window. 2026 is year to date. Unknown years have gaps.
View data & coverage
2026 is incomplete. Within a successfully fetched ten-year window, omitted years mean zero. Years beyond a saved observation’s window remain unknown (—). Older citations are excluded, so this chart’s sum may differ from the OpenAlex lifetime total. The date above belongs to this annual history; an unsuccessful refresh keeps the previous observation.
Abstract
The global industrial world is significantly impacted by technological advancements, necessitating the establishment of regulations to enhance organizational implementation inside companies and attain optimal objectives. The norms of management accounting provide the provision of precise information for strategic and tactical decision-making in management. The objective of this study is to analyze the direct and indirect impact of accounting, environmental management, and strategy on company innovation. The study will also consider research and development activities and company size as control factors. Primary data will be used for the analysis. The sample size for this study consisted of 155 employees. The investigation involved collecting 112 samples using the Slovin formula. The analysis approach employed was multiple linear regression analysis. The study findings indicate that all variables exert a favorable impact on firm innovation. Therefore, the utilization of environmental management accounting and the execution of strategies in a reputable company will result in multiple innovations and strategies, including the reduction of product waste pollution, mitigation of global warming impacts, heightened awareness of minimizing environmental costs that may harm the environment, and the creation of new prospects for producing impeccable quality products.
Authors & affiliations
Meiliyah Ariani
Affiliation not supplied
Zulhawati
Affiliation not supplied
Deposited references
Supplied references, not a list of publications citing this article.
Adair, J. (1996). Effective Innovation. How to Stay Ahead of the Competition. London: Pan Books.
Anoraga, Pandji. (2009). Manajemen Bisnis. Jakarta: PT. Rineka Cipta.
Berry, L.L. (2006). Creating new markets through service innovation. MIT Sloan Management Review, 47(2), 56-63.
DOI: 10.1016/j.jbusres.2006.10.015
DOI: 10.1287/mnsc.42.5.693
Drucker, P. F. (2012). Inovasi dan Kewiraswastaan. Jakarta: Erlangga.
DOI: 10.33395/owner.v5i1.331
Ferrari, A., & Parker, B. (2006). Digging for innovation. Supply Chain Management Review, 48-53.
DOI: 10.1108/09513571011080180
DOI: 10.1016/S0361-3682(96)00031-1
DOI: 10.1177/002224299806200303
International Federation of Accountants (IFAC). (2005). Environmental Management Accounting, International Guidance Document.
Jong, De, J., & Den Hartog, D. (2003). Leadership as a determinant of innovative behavior: A conceptual framework. Link
DOI: 10.24114/jtikp.v2i1.3284
Ramadhani, B. (2011). Inovasi Produk dan Proses; Implikasi Akuntansi Manajemen Lingkungan (Studi pada Manajer Perusahaan Manufaktur di Banten). SNA XIV Banda Aceh. Link
Riska, A., & Ningsih, E. S. (2016). Pengaruh Likuiditas, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Kualitas Laba (Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 1(2). Link
Rustika, N. (2011). Analisis Pengaruh Penerapan Akuntansi Manajemen Lingkungan Terhadap Inovasi Perusahaan (Studi Empiris Pada Perusahaan Manufaktur di Jawa Tengah). Thesis, Universitas Diponegoro Jawa Tengah. Link
Schumpeter, J. A. (1989). Essays on Entrepreneurs, Innovations, Business Cycles, and the Evolution of Capitalism. London: Transactions. Link
Sofiana, A. (2014). Pengaruh Penerapan Akuntansi Manajemen Lingkungan Dan Strategi Terhadap Inovasi Perusahaan Dengan Research And Development Effort Dan Ukuran Perusahaan Sebagai Variabel Kontrol. Universitas Negeri Jakarta. Link
Sugiyono. (2011). Metode Penelitian Administrasi. Bandung: Alfabeta.
Suwito, E., & Arleen Herawaty. (2005). Analisis Pengaruh Karakteristik Perusahaan terhadap Tindakan Perataan Laba yang dilakukan oleh Perusahaan yang Terdaftar di Bursa Efek Jakarta. Simposium Nasional Akuntansi VIII Solo, 15-16 September. Link
United States Environmental Protection Agency (US EPA). (1995). An Introduction to Environmental Accounting as a Business Tool: Key Concepts and Term. USEPA WashingtonDC. Link