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Article
Publication date: 27 October 2020

Ria Nelly Sari, Aura Pratadina, Rita Anugerah, Kamaliah Kamaliah and Zuraidah Mohd Sanusi

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…

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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.

Details

Business Process Management Journal, vol. 27 no. 4
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 1 April 2019

Rita Anugerah, Muhammad Rasyid Abdillah and Rizqa Anita

This study aims to investigate the effect of authentic leadership on internal whistleblowing intention through psychological safety.

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Abstract

Purpose

This study aims to investigate the effect of authentic leadership on internal whistleblowing intention through psychological safety.

Design/methodology/approach

To test the hypotheses, the partial least square analysis is applied to questionnaire survey data from 201 employees from State Province Government of Indonesia.

Findings

The results reveal that authentic leadership and psychological safety influence the internal whistleblowing intention. The result also indicates that authentic leadership has an indirect effect on internal whistleblowing intention through psychological safety.

Originality/value

This study has made a valuable contribution for scholars and managers to the understanding of factors that affect internal whistleblowing intention at government officers in Indonesia context.

Details

Journal of Financial Crime, vol. 26 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 18 May 2012

Takiah Mohd Iskandar, Ria Nelly Sari, Zuraidah Mohd‐Sanusi and Rita Anugerah

The purpose of this study is to examine the mediating effect of effort on the relationship between both accountability pressure and self‐efficacy, and auditors' performance.

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Abstract

Purpose

The purpose of this study is to examine the mediating effect of effort on the relationship between both accountability pressure and self‐efficacy, and auditors' performance.

Design/methodology/approach

The paper uses a between‐subjects experimental research design with accountability pressure manipulated randomly to two groups, accountable and non‐accountable. Each participant is required to perform internal control tasks.

Findings

Based on partial least square (PLS) analysis, results indicate that both variables, i.e. accountability pressure and self‐efficacy, are positively related to audit judgment performance through the process of high level of effort. High self‐efficacious participants who received accountability pressure would have high levels of effort, which in turn increase audit judgment performance.

Research implications/limitations

This study provides further evidence on the effect of motivational factors on auditors' performance. Understanding the mediating role of some motivational variables is crucial in designing a continuous development program to enhance auditors' performance. The proposed framework of effort as a mediating variable is consistent with Libby and Lipe and Chang et al., who argue that accountability pressure and self‐efficacy would cause individuals to increase their effort in order to perform better.

Originality/value

The paper contributes to the literature on motivational factors that would explain the variability in audit judgments in coping with complex audit tasks.

Details

Managerial Auditing Journal, vol. 27 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 28 November 2023

Faraj Salman Alfawareh, Edie Erman Che Johari and Chai-Aun Ooi

This study investigates the current trends in CEO compensation by applying a bibliometric technique from the Scopus database.

Abstract

Purpose

This study investigates the current trends in CEO compensation by applying a bibliometric technique from the Scopus database.

Design/methodology/approach

The bibliometric analysis examines CEO compensation trends through the Scopus database. Frequency analysis is conducted using Microsoft Excel, while data visualisation is performed using VOSviewer. Finally, citation metrics are carried out using Harzing's Publish or Perish.

Findings

The results reveal that research into CEO compensation has been consistently increasing since 1976. This study identifies the most popular publication trends, the most active institutions, the top funding institutions, annual publication growth, document and source type, publishers, subject area, author co-citations, highly cited articles, top publishing countries, and keyword co-occurrences. Notably, Arizona State University in the United States (US) is the leading institution with the most prominent publications on CEO compensation. The US is the most active country involved in CEO compensation research.

Research limitations/implications

The current research only derived articles from the Scopus database. Nonetheless, the findings provide an in-depth comprehension of the meaning of “CEO compensation” and present the outline of the research trends on the concept, thus significantly facilitating further studies.

Practical implications

The findings can assist researchers in comprehending and classifying the drivers of CEO compensation previously identified and proven in past studies. Additionally, the findings also create opportunities for new researchers to study CEO compensation.

Originality/value

This study is among the pioneering research investigating CEO compensation-related publications and utilising the Scopus database from an international perspective. This study also offers a historical view of CEO remuneration, a summary of the most significant nations, journals, and writers on the topic, and an outline of how CEO remuneration studies have changed over time. These contributions will enable other researchers to focus on this subject.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

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