Amelioration of Environmental Sustainability: Green Accounting as Management and Control in the Green Swan Era
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 05
Abstract
This study investigates the impact of green accounting and green swan on the business performance of star hotels in Bali. Employing a multiple linear regression analysis on a sample of 137 star hotels acquired through a Slovin sampling technique, the study finds that green accounting has a positive and significant effect on business performance, whereas green swan has no effect. These findings imply that implementing green accounting can enhance the business performance of star hotels in Bali, highlighting the need for hotels to consider adopting green accounting practices. This study contributes to the existing literature by examining the underexplored effects of green accounting and green swan on hotel business performance in Bali, providing empirical evidence for the benefits of green accounting.
Authors and Affiliations
I Nyoman Sunarta, Ngurah Keshawa Satya Santiarsa , Made Dwika Kusuma Dewi , Rayhan Wijaya , Mang Mini Citra Wati
Keywords
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- EP ID EP734970
- DOI 10.47191/jefms/v7-i5-03
- Views 43
- Downloads 0
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