Insight into how Environmental Management Accounting Practices and Complexity of Green Innovation Management Pave the Way Toward Strategic Resilience

Abstract

This research conceptualizes and validates a model focusing on the interconnection between environmental management accounting practices and strategic resilience in small and medium enterprises (SMEs). Additionally, it also pursues to investigate the mediation mechanism of management of green innovation complexity on the linkage between environmental management accounting practices and strategic resilience. Through large-scale response data collected from a convenience and snowball sample of 723 informants within SMEs, structural equation modeling was used to investigate the hypothesized interconnections between the aforementioned components. The obtained outcome analyses highlighted significant and positive associations between the proposed constructs in terms of significance and effect size.

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