환경관리회계, 환경예방활동원가, 환경실패원가 및 환경경영성과 간의 관계

[Purpose]This study aims to analyze how environmental management accounting affects environmental prevention activity costs, environmental failure costs, and environmental management performance, and environmental prevention activity costs affect environmental failure costs and environmental management performance. [Methodology]Environmental management accounting was used as a independent variable, environmental management activity cost and environmental search activity cost as environmental prevention activity costs which is a parameter, internal and external failure costs as environmental failure costs, and management performance and resource performance as environmental management performances which are dependent variables. For the analysis, hypotheses verification was conducted through path analysis using IBM SPSS AMOS 27 using questionnaire data collected from manufacturing companies certified ISO 14001. [Findings]The findings of this study reveal that environmental management accounting have a significant positive(＋) effect on environmental prevention activity costs, environmental failure costs, and environmental management performances. And also environmental prevention activity costs have a significant positive (＋) effect on environmental failure costs and environmental management performances. [Implications]These results show that companies’ introduction of sophisticated environmental management accounting, which is different from traditional management accounting, makes them more aware of environmental prevention activity and environmental failure costs, and by better providing environmental－related physical and monetary information, managers can focus more on environmental management and improve environmental management performances.