The Environmental Management Accounting for Supporting Green Innovation/Firm’s Value with a Case Study
Nusair, N., Elshishini, H., Barouma, B. (2023). The Environmental Management Accounting for Supporting Green Innovation/Firm’s Value with a Case Study. EKB Journal Management System, 10(4), 267-313. doi: 10.21608/abj.2023.334151
Nashwa Hammad Zaki Hammad Nusair; Hatem Mohammed Elshishini; Bassam Samir Barouma. "The Environmental Management Accounting for Supporting Green Innovation/Firm’s Value with a Case Study". EKB Journal Management System, 10, 4, 2023, 267-313. doi: 10.21608/abj.2023.334151
Nusair, N., Elshishini, H., Barouma, B. (2023). 'The Environmental Management Accounting for Supporting Green Innovation/Firm’s Value with a Case Study', EKB Journal Management System, 10(4), pp. 267-313. doi: 10.21608/abj.2023.334151
Nusair, N., Elshishini, H., Barouma, B. The Environmental Management Accounting for Supporting Green Innovation/Firm’s Value with a Case Study. EKB Journal Management System, 2023; 10(4): 267-313. doi: 10.21608/abj.2023.334151

The Environmental Management Accounting for Supporting Green Innovation/Firm’s Value with a Case Study

مجلة البحوث المحاسبية
Article 15, Volume 10, Issue 4, December 2023, Page 267-313  XML PDF (1.01 MB)
DOI: 10.21608/abj.2023.334151
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Authors
Nashwa Hammad Zaki Hammad Nusairorcid 1; Hatem Mohammed Elshishiniorcid 2; Bassam Samir Baroumaorcid 2
1Faculty of Commerce – Tanta University
2Faculty of Commerce - Tanta University
Abstract
 In the context of green innovation with its multidimensional aspects, traditional financial performance measures may not capture all performance areas. The green innovation environment requires new sorts of performance measures that can reflect the strategic objectives of firms oriented towards green sustainable development. Such performance measures can be established through the relevant environmental information provided by Environmental Management Accounting (EMA). Also, these measures are extracted through the employment of the Sustainability Balanced Scorecard (SBSC) approach and merging the strategic objectives of the firm with the SBSC strategy map. Thus, the aim of this thesis is proposing a new measurement framework to strategically measure the firm's performance in terms of the progress it achieves in coping with green innovation along with improving the firm's value. This is through establishing the most relevant green innovation performance measures that are derived from the determinants of the relevant environment for coping with green innovation. Such performance measures have to be constructed to promote the vision, mission and strategies of the firms coping with green innovation. In addition, this research was applied in Elaraby Group's washing machines factory, by conducting a case study in order to illustrate the applicability of the proposed framework.
Keywords
Environmental Management Accounting; Green Innovation; Green Innovation Performance Measures; Sustainability Balanced Scorecard
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