Institutional pressures and carbon performance: the mediating role of carbon management accounting adoption
制度的圧力とカーボンパフォーマンス：カーボンマネジメント会計導入の媒介的役割 (AI 翻訳)
Grace Tianna Solovida, Siti Puryandani, Daniel Jugend, Budi Prasetyo Samadikun, Tan Vo-Thanh, Hengky Latan
🤖 gxceed AI 要約
日本語
この研究は、制度的圧力（強制的、規範的、模倣的）がカーボンマネジメント会計（CMA）の導入を促進し、それがカーボンパフォーマンスの向上に寄与することを、インドネシアの企業データを用いて実証した。CMAが制度的圧力とカーボンパフォーマンスの媒介メカニズムとして機能することを明らかにし、新興市場におけるカーボン会計の実証研究に貢献している。
English
This study investigates how coercive, normative, and mimetic pressures drive the adoption of carbon management accounting (CMA), which in turn improves carbon performance. Using survey data from 218 Indonesian firms, it finds that CMA fully mediates the link between institutional pressures and carbon outcomes, offering empirical evidence from an emerging market.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文は、インドネシア（新興市場）を対象としているが、日本企業にとっても示唆に富む。日本の企業でも、SSBJや有報での気候関連開示が進む中、カーボンマネジメント会計の導入が制度的圧力（取引先からの要請や社会規範）への対応として重要であることを示している。特に、CMAがパフォーマンス向上に媒介する点は、日本企業の内部管理体制整備に参考となる。
In the global GX context
This paper contributes to global carbon accounting literature by empirically demonstrating that institutional pressures drive carbon management accounting adoption, which mediates carbon performance. It provides evidence from an emerging market (Indonesia), extending beyond Western contexts and reinforcing the importance of internal accounting practices for sustainability outcomes—relevant for firms facing TCFD/ISSB disclosure mandates.
👥 読者別の含意
🔬研究者:This paper provides empirical evidence on the mediating role of carbon management accounting between institutional pressures and carbon performance, offering a theoretical framework for carbon accounting research in emerging markets.
🏢実務担当者:Corporate sustainability managers can use the findings to justify investing in carbon management accounting systems as a strategic response to regulatory and market pressures to improve carbon performance.
🏛政策担当者:Policymakers can consider promoting carbon management accounting standards and training to strengthen corporate carbon performance, especially in emerging economies.
📄 Abstract（原文）
Purpose This study aims to investigate how three types of institutional pressures – coercive, normative and mimetic – influence carbon performance, both directly and indirectly, through the adoption of carbon management accounting (CMA). Design/methodology/approach Using a nonexperimental design and a sampling frame from the Kompas100 Index, we surveyed managers involved in corporate environmental management. Data from 218 respondents were analyzed using partial least squares path modeling (PLS-PM). Findings The results indicate that all three institutional pressures significantly drive the adoption of CMA, which in turn enhances carbon performance. Notably, CMA functions as a mediating mechanism that links institutional pressures to improved carbon outcomes. Originality/value This study contributes to the growing literature on carbon accounting by offering empirical evidence from an emerging market context. By highlighting CMA as a strategic response to institutional pressures, it underscores the role of accounting practices in advancing corporate carbon performance. These insights provide actionable markers for both managers and policymakers seeking to strengthen sustainability practices.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/jaoc-10-2025-0411first seen 2026-07-17 05:09:30
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