When Control Backfires: The Double-Edged Role of Management Control Systems in Environmental Capabilities and Environmental Management Accounting Practices
This study examined how environmental management control systems (EMCS) moderate the relationship between environmental capabilities (EC) and the implementation of environmental management accounting (EMA). By integrating EC and EMCS within a unified framework, the analysis draws on data from 900 no...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Syiah Kuala
2025-06-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/43670 |
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