환경관리회계와 조직성과 간의 관계：중국기업을 중심으로

[Purpose]This study investigates the relationship between environmental management accounting(EMA) and organizational performance. In particular, the study aims to explore the role of green innovation and stakeholder management in the relationship between EMA and organizational performance. [Methodology]Based on prior research, a model for the study was designed, and data was collected through surveys targeting manufacturing companies in China. The relationships among key variables were verified using PLS－SEM, and robustness was confirmed through various regression analyses. [Findings]A significant direct relationship was found between EMA and organizational performance. This effect was discovered to be attributable to the mediating effect of green innovation. Additionally, the findings suggest that stakeholder management positively moderates the relationship between green innovation and organizational performance, thereby leveraging the effects of EMA. [Implications]This study confirmed the robustness of the research model through PLS structural equation modeling and regression analysis. The results provide new evidence regarding the relationship between EMA and organizational performance. This study offers practical implications for managers and accounting professionals, along with several suggestions for future research.