RETRACTED: Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable
Business Process Management Journal
ISSN: 1463-7154
Article publication date: 27 October 2020
Issue publication date: 3 August 2021
Retraction notice
The publishers of Business Process Management Journal wish to retract the article Sari, R.N., Pratadina, A., Anugerah, R., Kamaliah, K. and Sanusi, Z.M. (2021), “Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable”, Business Process Management Journal, Vol. 27 No. 4, pp. 1296-1314. https://doi.org/10.1108/BPMJ-06-2020-0264
An internal investigation into a series of submissions has uncovered evidence that the peer review process was compromised. As a result of these concerns, the findings of the article cannot be relied upon. This decision has been taken in accordance with Emerald's publishing ethics and the COPE guidelines on retractions.
The authors of this paper would like to note that they do not agree with the content of this notice.
The publishers of the journal sincerely apologize to the readers.
The retracted article is available at: https://doi.org/10.1108/BPMJ-06-2020-0264
Abstract
Purpose
This study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship between environmental management accounting and organizational performance.
Design/methodology/approach
This research uses survey methods designed for management accountants of large manufacturing companies in Indonesia. Data from 123 respondents were analyzed using the WarpPLS.
Findings
The implementation of environmental management accounting exerted a positive effect on organizational performance. It is evident that the implementation of environmental management accounting encourages companies to innovate processes which will improve how well the organization performs.
Research limitations/implications
These findings still contained several limitations such as data were only collected from one province in Indonesia, and so the findings might not be generalizable to other provinces in Indonesia. Also, the number of variables studied only involved three. The study only focused on certain dimensions of environmental management accounting without considering other dimensions in-depth.
Practical implications
These findings extend the literature on environmental management accounting and demonstrate, from a practical perspective, environmental management accounting (EMA), which prioritizes the environment, will encourage companies to innovate their processes so that they are more environmentally friendly; EMA recognizes the important role of accountants in managing environmental issues.
Originality/value
This study documents the importance of environmental management accounting to assist companies in getting accurate information on environmental issues and environmental costs.
Keywords
Acknowledgements
The authors would like to express our appreciation to editor and two anonymous reviewers for their constructive feedback. We gratefully acknowledge Faculty of Economics and Business Universitas Riau Indonesia for financial support of this study.
Citation
Sari, R.N., Pratadina, A., Anugerah, R., Kamaliah, K. and Sanusi, Z.M. (2021), "RETRACTED: Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable", Business Process Management Journal, Vol. 27 No. 4, pp. 1296-1314. https://doi.org/10.1108/BPMJ-06-2020-0264
Publisher
:Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited