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:: year 17, Issue 66 (2025) ::
fa 2025, 17(66): 1-18 Back to browse issues page
The Effect of Executives’ Environmental Attitudes on Firms’ Green Competitive Advantage: The Mediating Role of Environmental Management Accounting and Green Manufacturing Strategy, and the Moderating Role of Regulatory Pressure
Shokrollah Khajavi1 , Gholamreza Rezaei *2 , Samaneh Ghoohestani3
1- Faculty of Commerce and Business, University of Tehran, Tehran, Iran.
2- Department of Accounting, Faculty of Management and Economics, University of Sistan and Baluchestan, Zahedan, Iran.
3- Department of Accounting, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran.
Abstract:   (145 Views)

Environmental management accounting (EMA) has positive support for providing information for green competitive advantage. Based on upper echelons theory, this study examines the impact of upper managers' attitudes towards the environment regarding the choice of green production strategy, EMA implementation, and green competitive advantage. Also, the moderating role of regulatory pressure (RP) in some relationships is also investigated. This research is among quantitative studies. Its statistical population is all managers of agricultural and livestock companies and the number of samples was equal to 279 people. Research data was collected using a questionnaire. The partial least squares structural equation modeling method was used to test the hypotheses. The results showed that it has a significant positive and direct effect of attitude towards the environment on choosing a green production strategy and the implementation of EMA, thereby achieving a green competitive advantage. Also, the green production strategy has a positive and significant effect on the EMA and green competitive advantage in agricultural and livestock. In addition, the RP has a moderating role on the relation between the managers' attitudes towards the environment and EMA implementation. But, the RP hasn’t a moderating role on the relation between the upper managers' attitudes towards the environment and green production strategy. This study applied upper echelons theory in the management accounting field and presented the significance of the compatibility between upper managers’ attitudes towards the environment, strategies, and environmental management accounting implementation that would improve the long-term competitive advantage of the agricultural and livestock's firms.
 
Article number: 1
Keywords: Attitude towards the Environment, Green Production Strategy, Environmental Management Accounting, Regulatory Pressure.
Full-Text [PDF 687 kb]   (112 Downloads)    
Type of Study: Research | Subject: Special
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Khajavi S, Rezaei G, Ghoohestani S. The Effect of Executives’ Environmental Attitudes on Firms’ Green Competitive Advantage: The Mediating Role of Environmental Management Accounting and Green Manufacturing Strategy, and the Moderating Role of Regulatory Pressure. fa 2025; 17 (66) : 1
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