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Journal of Environmental Accounting and Management
Dmitry Kovalevsky (editor), Jiazhong Zhang(editor)
Dmitry Kovalevsky (editor)

Climate Service Center Germany (GERICS), Helmholtz-Zentrum Hereon, Fischertwiete 1, 20095 Hamburg, Germany

Fax: +49 (0) 40 226338163 Email:

Jiazhong Zhang (editor)

School of Energy and Power Engineering, Xi'an Jiaotong University, Xi'an, Shaanxi Province 710049, China

Fax: +86 29 82668723 Email:

Environmental Strategy, Environmental Management Accounting and Organizational Performance: Evidence from The United Arab Emirates Market

Journal of Environmental Accounting and Management 6(2) (2018) 105--114 | DOI:10.5890/JEAM.2018.06.002

Hamzah Al-Mawali$^{1}$, Ahmed Al Sharif$^{2}$, Ghaleb Abu Rumman$^{1}$, Faten Kerzan$^{1}$

$^{1}$ Department of Accounting, School of Business, University of Jordan, Amman

$^{2}$ Department of Mechanical and Industrial Engineering, American University of Ras Al-Khaimah, UAE

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The purpose of this paper is to examine the association between the Environmental Strategy (ES) and Environmental Management Accounting (EMA) usage. It also aims to consider the effect of EMA usage on the organizational performance. A research framework was developed based on the contingency theory. Data were collected via questionnaires distributed to companies listed on UAE Stock Markets (ADX and DFM) in 2016. Data were analyzed using a structural equation modelling. The model was statistically validated and evaluated. The results indicated that ES positively affects the level of EMA usage and a positive relationship between EMA and the organizational performance. These findings contribute to the management accounting contingency-based research by providing empirical evidence to support that relationship between ES and EMA as well as between EMA and the organizational performance in the context of developing countries.


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