客户压力和环境管理:管理人员对感知好处的调节作用
Vo Tan Liem1, Nguyen Ngoc Hien2
1Faculty of Accounting and Finance, Van Hien University, Ho Chi Minh City, Vietnam.
PloS one
|July 5, 2024
概括
客户对环境责任的压力影响越南制造业公司. 实施更清洁的生产和环境会计策略,通过感知好处来调节,推动绿色竞争优势.
科学领域:
- 商业和管理的管理.
- 环境经济学环境经济学
- 战略管理的战略管理.
背景情况:
- 客户对环保产品日益增长的需求影响了企业战略.
- 上层层理论为理解管理层决策在应对外部压力的过程提供了一个框架.
- 越南制造业企业面临着越来越大的压力,需要采用可持续的做法.
研究的目的:
- 研究客户压力对环境态度和更清洁的生产策略的影响.
- 检查环境管理会计在实现绿色竞争优势方面的作用.
- 分析清洁生产和环境管理会计的感知好处的缓和效应.
主要方法:
- 对234名越南制造业企业的首席执行官进行调查.
- 应用部分最小平方结构方程建模 (PLS-SEM) 版本3用于数据分析.
- 使用上层层理论作为基础框架.
主要成果:
- 客户的压力积极影响人们对环境保护的态度.
- 更清洁的生产策略和环境管理会计显著有助于绿色竞争优势.
- 清洁生产和环境管理会计的感知好处作为显著的积极调节者.
结论:
- 首席执行官必须优先考虑以客户为导向,环保的产品.
- 有效实施环境管理会计对于可持续的竞争优势至关重要.
- 战略选择应与环境压力和提高竞争力的感知效益保持一致.
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