The Role of Sustainability Strategy and Cost Reduction in the Relationship Between Green Environmental Accounting and Organizational Performance: Evidence from Iraqi Manufacturing
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Abstract
This study investigates the impact of green environmental accounting practices on organizational performance in the Iraqi manufacturing sector. The mediating role of sustainability strategy and the moderating effect of cost reduction are examined. Data are collected from 247 respondents in Iraqi manufacturing companies using a structured questionnaire. Partial Least Squares Structural Equation Modelling is employed for data analysis. The results indicate that green environmental accounting positively and significantly influences organizational performance. Furthermore, sustainability strategy partially mediates the relationship between green environmental accounting and organizational performance. Cost reduction also positively moderates the association between green environmental accounting and organizational performance. This study contributes to the literature by providing empirical evidence on the interplay between green environmental accounting, sustainability strategy, cost reduction, and organizational performance in the Iraqi manufacturing context.
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