The Impact of Environmental Management Accounting Practices on Minimizing Plastic Pollutions

Nowadays, most industries use plastic in their production process. Environmental pollution caused by plastic is long-term and therefore it is necessary for everyone to do their part to minimize. In this regard, this study attempts to investigate the impact of environmental management accounting practices on minimizing plastic pollutions. In terms of the method, this study is descriptive-correlation and structural equation modeling. The statistical population of this study included accountants working in manufacturing companies. Sample size is 215 accountants. The required data was collected through a questionnaire. Research data has been analyzed using structural equation modeling and through SPSS version 26 and SmartPLS version 3 software. According to the research findings, the variables of environmental information, environmentally-related activity and corporate environmental strategy have a direct and significant effect on minimizing plastic pollutions. Also, two variables of environmentally-related activity and corporate environmental strategy have a mediating effect on the relationship between environmental information and minimizing plastic pollutions. Finally, the research findings showed that environmental management accounting procedures play a significant role in protecting the environment.