Nexus of Knowledge Transfer, Green Innovation and Environmental Performance: Impact of Environmental Management Accounting

The present study is motivated to investigate the importance of ecological innovations and knowledge management in influencing environmental performance (EPR). The focus of the present study lies in identifying the contribution of environmental management accounting (EMA) in driving the firm’s knowledge transfer (KTR), green innovation (GIN), and EPR in Indonesian small and medium enterprises sector. The current collected the data from 223 respondents from different SMEs of Indonesia. The results of PLS-SEM confirm that all variables have a positive and significant impact on the EPR of Indonesia SMEs. Moreover, the outcomes of the PLS-SEM confirm that KTR, GIN, and EPR have significantly and positively impacted by EMA system. The outcomes of partial least square structural equation modelling also indicate that KTR and GIN have also positively and significantly impact on the EPR. The results further recommended that the firms can improve their EPR by implementing good EMA system