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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. 5 No. 2 (2021)" : 2 Documents clear
Determining Mediating Role of Managerial Commitment and Technological Capability Between Environmental Management Accounting and Organisational Efficiency: A Case of Middle Eastern Countries Azam Ali
Arthatama Vol. 5 No. 2 (2021)
Publisher : Arthatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.125 KB)

Abstract

The main aim of the following study is to investigate the mediating role of managerial commitment and technological capability between environmental management accounting (EMA) and organizational efficiency in the case of Middle Eastern countries. The data is mainly collected through primary sources. The questionnaire survey is developed and distributed among the non-financial listed organization firms established in 6 Middle Eastern countries through a web-based survey. The 6 Middle East countries selected for gathering data are Jordan, Saudi Arabia, Egypt, Qatar, Oman and Kuwait. Data is collected from 476 participants where the structural equation modelling (SEM) is conducted. The study’s results depicted that the EMA has a significant and positive effect on organizational efficiency. Moreover, both managerial commitment and technological capability were determined to have a significant and positive mediating role between EMA and organizational efficiency. Thus, the outcome of the study is that managerial and technological commitment plays a major role in EMA and organizational efficiency among Middle Eastern countries. Future studies can be conducted by targeting other countries such as Asian or European countries or using a qualitative approach such as interviews for gaining in-depth information.
Evaluation of Factors Affecting Carbon Accounting Information Disclosure: A Case of ASEAN Countries Muhammad Asif
Arthatama Vol. 5 No. 2 (2021)
Publisher : Arthatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.164 KB)

Abstract

The study mainly investigates and evaluates the factors that influence carbon accounting information disclosure with respect to the case of ASEAN countries. The approach that is taken for collecting the data is through a primary approach where the instrument that is relevant to the research paper is the questionnaire survey. Thus, the questionnaire survey is developed on the basis of the variables that are identified from the literature, along with the utilization of the Likert scale. The sample size selected for the questionnaire collection is 425 samples, of which 385 participants have provided complete information. The SEM was utilized through the tool Smart PLS. Moreover, the path analysis results show that the governance, industry characteristics, organizational efficiency, scale of operations and transparency level have significant and positive effects on carbon accounting information disclosure. Thus, this reflects that the factors that are highly important for carbon accounting information disclosure among the ASEAN countries are governance, industry characteristics, organizational efficiency, the scale of operations, and transparency level. The qualitative study can also be incorporated to gain deep insights into the factors that are influencing CAID. Other than that, a similar approach can be undertaken among other countries such as BRIC or Middle Eastern countries.

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