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AbstractThis study aims to investigate the effects of Strategic Management Accounting (SMA) on sustainable performance consisting of economic, environmental, and social performance. A questionnaire was utilized to collect primary data through a survey approach. This study includes as samples 187 green manufacturing companies in Thailand with green industry certifications from the Department of Industrial Works of Thailand. The statistical software was applied to implement the structural equation model. The results show that the causal relationship model fit to the empirical data was at an acceptable level. SMA has a significant positive direct effect on economic, environmental, and social performance. Moreover, environmental and social performance act in a partial mediating role in the relationship between SMA and economic performance. The findings also reveal that the three components of sustainable performance have causal relationships. In dealing with dynamic changes in the business environment, decision-making based on SMA information can be more proactive. The implementation and adoption of SMA techniques are known to be limited in emerging economies, with little information available on adoption and integration. The results of previous investigation are also inconclusive.

AbstractThis study examines the relationship between human capital and Sustainable Performance (SP) with the mediating role of management control systems in power companies in Uganda. The study is based on a cross-sectional research design in which pre-specified hypotheses are tested on a sample of 105 power companies in Uganda. The primary data was collected using a questionnaire from the managers of power companies. The data were analyzed using SPSS and Smart PLS. The study finds that the relationship between human capital and sustainable performance is fully mediated by MCS. The findings highlight that MCSs serve as a bridge that connects human capital to sustainable performance, thus unifying the RBV (resource-centered) perspective with the stakeholder theory (stakeholder-centered). This study complements perception-based research that provides insights into all dimensions of SP based on the triple-bottom-line approach. This study provides undiscovered empirical evidence of the mediating role of MCS on the relationship between human capital and SP and provides actionable insights for power company managers to heighten their control mechanisms and align human capital strategies to effectively drive sustainable performance outcomes. This study provides evidence-based policy recommendations for power companies to create a supportive environment where employees effectively use MCS to utilize their competencies, knowledge, and experience to meet sustainable performance goals.

Over recent years, economic development and environmental degradation have become major challenges that pressurize organizations to adopt a green innovation culture. Therefore, green human resource management (GHRM) practices are necessary to improve sustainable performance in healthcare organizations functioning in Pakistan. This study literature on GHRM practices with green innovation supports an environment-friendly atmosphere in the business world to achieve sustainable performance. At the same time, managing risk remains limited in the health sector. Therefore, the present study intends to identify the execution of GHRM practices through green innovation on sustainable performance in healthcare organizations. Additionally, this study evaluates the moderating effect of risk management among green innovation and GHRM practices toward sustainable performance. This study scrutinizes the following relationships from a sample of 400 respondents from Pakistan’s government and non-government hospitals. The partial least structure equation modeling method (PLS-SEM) is implemented to measure the structural framework of sustainable performance. Results showed that GHRM practices positively affect sustainable performance through green innovation. Additionally, risk management significantly moderates the relationship between GHRM practices and green innovation towards sustainable performance. However, GHRM practices in an eco-friendly environment have meaningful directions for top managers and policy-makers of healthcare organizations to develop a green innovation culture to mitigate the risk and boost sustainable performance.

Studies on green investment and corporate social responsibility (CSR) investment has been conducted by some researchers in the current and future trends of sustainable development. Many of them have focused on the relationship between CSR and financial performance, but only a few have examined how green investment, CSR investment, and sustainability are related to each other. Sustainable performance is based on three aspects: people-planet-profit, or also what is known as the triple bottom line concept. The sample for this study consisted of 132 manufacturing companies listed in the Indonesia Stock Exchange from 2016 to 2019. This study found that green investment and CSR investment positively affect financial performance and sustainable performance. Meanwhile, the financial performance has an insignificant effect on sustainable performance. Besides, financial performance cannot mediate the effect between green investment and CSR investment on sustainable performance.

The effectiveness of accounting information system (AIS) in public sector organization (PSO) is well recognized to play an important part in obtaining sustainable performance (SP). Nevertheless, the effectiveness of AIS cannot achieve the SP on its own due to the rapid changing in the global economic world. Accordingly, there is an increasing demand on a framework of evaluation which is considered to be appropriate with the characteristics of PSO to orientate, manage, and assess operations of AIS toward attaining SP. Thus, this study is undertaken with the aim at exploring the relationship between the impact of public sector scorecard (PSS) implementations and effectiveness of AIS toward SP enhancement with evidence gathered from 883 PSOs’ accountants in Mekong Delta region. Data analyzed by the Structural Equation Modeling (SEM) highlight that PSS adoption has a significant impact on the effectiveness of AIS. It also provides a reliable basis for the association between the effectiveness of AIS and SP. Although the topic of research is still immature, these findings are predicted to serve as a catalyst for scholars, practitioners, and policymakers to inquire and adopt because of its potential benefits in PSOs’ operations.

This study attempts to examine the impact of green entrepreneurial orientation (GEO) and market orientation (MO) on the implementation of green supply chain management (GSCM) practices and subsequent sustainable firm performance. Further, the study identifies the mediating factor between green entrepreneurial orientation and sustainable firm performance and also explores whether market orientation plays a mediating role in the relationship between GEO and GSCM practices. The data collected from 246 Bangladeshi textile manufacturing firms were analyzed using the structural equation modeling with partial least square techniques, typifying that exploratory and quantitative research. The results revealed that GEO has a significant positive influence on MO and GSCM practices, which ultimately positively effects on all the three dimensions (economic, environmental, and social) of sustainable firm performance. Further, the study found that GSCM practices partially mediate the relationship between GEO and firm performance while MO also partially mediate the relationship between GEO and GSCM practices. These findings indicate that organizations should emphasize on GSCM practices in their operations to reap sustainability performance. The theoretical and practical implications are also discussed.

In response to the global imperative to address climate change, organizations are increasingly pressured to reduce industrial waste, curb carbon emissions, and adopt environmentally responsible practices. This study aims to investigate the interplay between Green Human Resource Management (GHRM), technological innovation, and sustainable performance, with a focus on the moderating role of employee green behavior, within the manufacturing leather industry of Pakistan. According to the Resource‑Based View (RBV) theory, a firm’s competitive advantage arises from its unique bundle of internal resources and capabilities, rather than solely from external factors such as market positioning or industry conditions. The study population comprises top and middle management personnel from various roles within leather manufacturing firms, selected through cluster random sampling. A total of 525 questionnaires were distributed, of which 347 were deemed suitable for analysis. Utilizing SPSS version 25 and AMOS version 25 for hypothesis testing, the findings reveal a positive and significant relationship between GHRM, technological innovation, and sustainable performance. Employee green behavior moderates the relationship between GHRM, technological innovation, and sustainable performance, emphasizing individual actions’ role in sustainability. This study offers insights into this nexus, highlighting direct and indirect effects, and provides practical guidance for policymakers and managers to enhance sustainable performance through environmental priorities and targeted interventions.