THE IMPACT OF FUNCTIONAL AND INSTITUTIONAL IMPERATIVES ON CARBON MANAGEMENT ACCOUNTING THROUGH MEDIATION OF ENVIRONMENTAL MANAGEMENT ACCOUNTING IN WASTE MANAGEMENT
This study aims for examine the influence of functional imperatives and institutional imperatives on Carbon Management Accounting, the effects of functional imperatives and institutional imperatives on Environmental Management Accounting and the effects of Environmental Management Accounting on Carbon Management Accounting. The methodology of research design used quantitative with testing hypothesis. The data used is primary data with use questionnaire through google forms and interviews to strengthen research results . With obtained using purposive sampling sample as many as 445 respondents with details of 348 are from non- government and 97 are government. Analysis tools used is the Structural Equation Model -Partial Least Square (SEM-PLS) for The 3 SEM-PLS models are the overall models, the non- government model and the government model. The results showed that the overall model, Functional Imperatives and Institutional Imperatives proved to have a positive effect on Carbon Management Accounting and Environmental Management Accounting. Environmental Management Accounting as mediated had a positive effect on Carbon Management Accounting. The conclusion is waste bank management proven to be effective in running a business that supports the triple bottom line. The novelty of this research produce a better fit model by expanding the dimensions of Carbon Management Accounting to 5 dimensions as shown by the coefficient of determination value which is greater in the new model compared to the old model. The implications of this research are important to be used for government to develop policies to identify and measure the resulting carbon emissions, especially in the management of waste materials to achieve greenhouse gas reduction targets.
Carbon Management Accounting, Environmental Management Accounting, Functional Imperatives and Imperatives institutional