The Role of Environmental Accounting Education and Renewable Energy Adoption in Advancing Sustainable Business Practices
Abstract
This study examines the impact of environmental accounting training and renewable energy utilization on green business management in the hotel industry in Bali, Indonesia, while also exploring the moderating effect of Narcissistic Personality Disorder (NPD) traits. A structured questionnaire was administered to a sample of 222 star-rated hotels, and the data were analyzed using moderated regression analysis. The results indicate that both environmental accounting training and the adoption of renewable energy significantly contribute to the effectiveness of green business management practices. However, contrary to initial expectations, NPD traits did not moderate the relationship between the independent variables and green business management. Instead, NPD appeared to weaken the positive influence of environmental accounting training on sustainable decision-making. These findings contribute to stakeholder theory by reinforcing the importance of integrating environmental accounting principles into business strategies, while also drawing attention to the psychological dimensions that may influence managerial effectiveness. The study highlights that while technical training in sustainability remains essential, individual behavioral characteristics—particularly those associated with narcissism—may hinder the successful implementation of green initiatives. Consequently, the findings underscore the need for a more holistic approach that integrates both environmental competence and psychological awareness to advance sustainable practices within the hospitality sector.
Keywords: environmental accounting, renewable energy, greening business management, narcissistic personality disorder
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References
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Crespo-Cebada, E., Díaz-Caro, C., Rabazo-Martín, A. E., & Rodríguez-Rivero, E. J. (2021). Do Narcissistic Managers Prefer Incentive Systems Based on Financial Instruments? Analysis Based on Choice Experiments. Sustainability, 13(1255), 1–13. https://doi.org/https://doi.org/10.3390/su 13031255
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Duric, Z., & Topler, J. P. (2021). The role of performance and environmental sustainability indicators in hotel competitiveness. Sustainability (Switzerland), 13(12). https://doi.org/10.3390/su13126574
Eaton, T. V., & Korach, S. (2016). A Criminological Profile. The Journal of Applied Business Research, 32(1), 129–142. https://doi.org/10.19030/jabr.v32i1.9528
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Filho, R. N. L., De Souza, A. A. C. de, & D`Souza, M. F. (2019). Narcissistic Personality Traits in The Context of Accounting Education: An Application of The Item Response Theoryonse Theory. Revista Universo Contábil, 15(2), 7–23. https://doi.org/10.4270/ruc.2019209
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Gohar, S.R. and Indulska, M. (2020). Environmental Sustainability through Green Business Process Management. Australasian Journal of Information Systems, 24, 1–30. https://doi.org/10.3127/ajis.v24i0.2057
Gordon, I. M., Hrazdil, K., Jermias, J., & Li, X. (2021). The Effect of CEO Personality and Corporate Governance Structure Misalignment on Firm Performance. Journal of Risk and Financial Management, 14(3), 375–385. https://doi.org/https://doi.org/10.3390/jrfm14080375
Gray, R., & Milne, M. J. (2015). Critical Perspectives on Accounting: It’s not what you do; it’s the way that you do it. Of method and. Critical Perspectives on Accounting. https://doi.org/10.1016/j.cpa.2015.04.005
Harris, L. L., Jackson, S. B., Owens, J., Seybert, N., and Jackson, S. B. (2021). Recruiting Dark Personalities for Earnings Management. Journal of Business Ethics, 0123456789. https://doi.org/10.1007/s10551-021-04761-z
Holmes, R. M., Hitt, M. A., Perrewé, P. L., Palmer, J. C., and Molina-sieiro, G. (2021). Building cross-disciplinary bridges in leadership: Integrating top executive personality and leadership theory and research. The Leadership Quarterly Journal, 32. https://doi.org/10.1016/j.leaqua.2020.101490
Hörisch, J., Schaltegger, S., & Freeman, R. E. (2020). Integrating stakeholder theory and Environmental Accounting: A conceptual synthesis. Journal of Cleaner Production 275, doi:10.1016/j.jclepro.2020.124097
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Published
2025-06-04
How to Cite
SAPUTRA, Komang Adi Kurniawan et al.
The Role of Environmental Accounting Education and Renewable Energy Adoption in Advancing Sustainable Business Practices.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 20, n. 1, june 2025.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/124999>. Date accessed: 11 aug. 2025.
doi: https://doi.org/10.24843/JIAB.2025.v20.i01.p02.
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