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Arthatama
Published by Arthatama Publishing
ISSN : 2655786X     EISSN : 27745678     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The objective of the Arthatama is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. Arthatama accepts articles in any business management and accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. Arthatama invites manuscripts on various topics including functional areas of marketing management, management accounting, management control systems, information management systems, international business, business economics, business ethics and sustainability, entrepreneurship, financial management, strategic management, operations management, human resource management, e-business, knowledge management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2020)" : 2 Documents clear
The Relationship between Green Procurement Practices and Organizational Performance in the Manufacturing Industry of Vietnam Tran Quyen
Arthatama Vol. 4 No. 1 (2020)
Publisher : Arthatama

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Abstract

Green procurement practices and management is one of the major elements that are adopted by various companies globally especially in the manufacturing industry to enhance the manufacturing sector to promote environment friendly practices. The research focuses on improving the manufacturing process via complying with the laws and regulations in the manufacturing department in Vietnamese companies. Deductive approach which is utilized in this approach is used for works with the practical reasoning and more practical ways to extract information. Questionnaire survey method is employed to carry out research method successfully. The survey was done to generate information as it is likely the most suitable way to collect reliable information from the mass target market. Research methodology section is important as this includes a variety of data collection approach, method and sample details that are significant for readers to understand. The findings show that there is a positive relationship overall between green procurement practices and organisational performance. Compliance with laws and regulations, and implementation costs have a significant impact on customer retention and sustainable performance. Contrarily, top management support and ICT have a significant impact on sustainable performance but insignificant on customer retention. Supplier selection, on the other hand, has a significant association with customer retention while insignificant association with sustainable performance. The study’s scope was limited to only manufacturing industry in Vietnam while mono-method of quantitative design was selected to carry out the study.
Determinants of Intentions to Engage in Sustainability Accounting & Reporting (SAR) and Moderating Role of Internal Audit Function: The Perspective of Accountants Ooi Keong
Arthatama Vol. 4 No. 1 (2020)
Publisher : Arthatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.603 KB)

Abstract

The purpose of this paper is to identify the determinants of engaging in sustainability accounting and reporting (SAR) and their impact on SAR. This paper also analyses the moderating role of internal audit function on engaging in SAR from the perspective of accountants. The paper has adopted quantitative design in which, data was collected from 315 accountants using survey questionnaire. The data is analysed using PLS-SEM technique along with CFA. The results revealed that only perceived behavioural control has a significant effect on intention to engage in SAR while internal audit function significantly moderates the relationship of perceived behavioural control and subjective norms with intention to engage in SAR. The study is useful for accountants and firms that intend to engage in SAR. The study is limited to perception of accountants and has only considered quantitative data.

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