Table 2 Discriminant validity of measurement model.
Related Figures (3)
Fig. 1 Theoretical framework, EMA: environmental management accounting. 4.2 Measures Table 3 Results of the structural model analysis (hypotheses testing). RE" aa Aaa: aia aaa Ra ae EMA adoption: is measured using an instrument using (11) indicators. A 5-point Likert Scale is used tc *xamine the respondent’s perception and find out how strongly he or she agrees or disagrees with the statements his indicates the implementation of EMA practices that reflect the EMA adoption. Some of the items focusec yn monetary aspects of EMA, while others focused on the physical aspects in the firm. This measure was used by} Ferreira et al. (Ferreira et al., 2010). Organizational overall performance: The Likert Scale is used to examine the ‘espondent’s perception toward their firm performance and to find out how ow they rate their firm performance rom Lower to Higher on a 5-point scale on (8) firm performance criteria comparing firm performance to othe -ompetitors in the market. This measure was derived from (Cadez and Guillding, 2008).
