The Relationship Between Environmental Management Accounting and Firm Performance in Oman: Understanding the Role of Moderating Variables

This study explores the role of environmental management accounting (EMA) in improving firm performance. Data will be gathered through a questionnaire survey targeting chief executive officers and finance managers from manufacturing companies in Oman. To gain deeper insights into this relationship, the research also examines how “stakeholder integration” and “internal resources and capabilities” moderate the strength and direction of this association. The anticipated findings will provide practical implications for managers and accountants regarding this evolving management accounting practice. Additionally, the study offers recommendations for future research to expand upon its findings.