Environmental Management Accounting and Environmental Accounting Knowledge as Drivers of Enhanced Environmental Performance: The Mediating Role of Environmental Accounting Practices

Amid escalating global concerns about elevated pollution levels and the misuse of resources, the imperative for sustainability within services and industries has gained unprecedented prominence. In light of this, the present study was designed to explore the influence of environmental management accounting and environmental accounting Knowledge on enhancing environmental performance within the hotel industry. It further aimed to examine the mediating role of environmental accounting practices within this dynamic. Adopting a descriptive-analytical method underpinned by a quantitative approach, the study utilized a survey distributed among 87 employees from 49 hotels to gather data. The findings underscored a statistically significant and robust positive correlation between implementing environmental management accounting and adopting environmental accounting practices in the hotel sector, with a notable effect size of 0.488. Moreover, the study identified a meaningful positive relationship between environmental accounting knowledge and its application in practical settings within hotels, evidenced by a significant effect size of 0.377. A powerful positive influence of environmental accounting practices on environmental performance was observed, with an effect size of 0.778. One of the study's critical insights is the mediating role of environmental accounting practices in the nexus between environmental management accounting, environmental accounting knowledge, and environmental performance in the hotel industry, with effect sizes of 0.379 and 0.293, respectively. Based on these insights, the study advocates for intensified efforts to raise awareness and provide training on sustainability and environmental responsibility among hotel staff. It recommends developing specialized training programs for hotel accountants to deepen their comprehension of environmental accounting and refine their proficiency in executing sustainable practices.