Linking environmental management accounting to green organisational behaviour: The mediating role of green human resource management

• Published in: PloS one Vol. 17; no. 12; p. e0279568
• Main Authors: Liu, Liping, Zhang, Chunyu
• Format: Journal Article
• Language: English
• Published: United States Public Library of Science 28.12.2022; Public Library of Science (PLoS)
• Subjects: China; Conservation of Natural Resources; Ecology and Environmental Sciences; Empirical equations; Employees; Environment; Environmental aspects; Environmental auditing; Environmental effects; Environmental impact; Environmental management; Environmental protection; Evaluation; Group Dynamics; Human resource management; Humans; Industry; Management accounting; Managers; Multivariate statistical analysis; Organizational aspects; Organizational behavior; Research and Analysis Methods; Social Sciences; Sustainable development; China
• ISSN: 1932-6203; 1932-6203
• DOI: 10.1371/journal.pone.0279568

The China's economy is developing rapidly, and it affects the environment on several levels. Therefore, this study examines the effect of environmental management accounting, green human resource management (HRM), on green organisational behaviour (OB). We collected 383 questionnaires completed by human resource managers and accounting managers in the Chinese hospitality industry. We used a covariance-based structural equation model to test the hypotheses in this study. The empirical evidence shows a positive and significant effect between environmental management accounting (monetary environmental management accounting, and physical environmental management accounting) and green HRM (β = 0.262, p < 0.01, β = 0.378, p< 0.01). Green HRM mediates the influence of environmental management accounting (monetary environmental management accounting, β = 0.059, p < 0.01; physical environmental management accounting, β = 0.084, p< 0.01) on green OB. The analysis confirmed the importance of environmental management accounting (as opposed to green human resource management) in predicting green behaviour and the critical role of green human resource management in connecting environmental management accounting and green OB. Thus, this study extends the literature's perspective on green OB to environmental management accounting and green HRM.