دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Evaluating the Synergistic Effects of Sustainability Management Accounting and Environmental Management Systems on Organizational Performance ارزیابی تأثیرات هم‌افزای حسابداری مدیریت پایداری و سیستم مدیریت زیست‌محیطی بر عملکرد سازمانی 199 216 3712 10.22077/jgdms.2025.9558.1315 FA مسعود بختیاری استادیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران 0000-0002-8933-8969 عفت اکرمی مقدم استادیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران Journal Article 2025 06 05 <strong>Introduction</strong><br />In the contemporary era of ecological accountability, the Environmental Management Accounting (EMA) system has transcended its traditional role to become a foundational pillar for achieving sustainable development. As a multifaceted tool for measurement, control, and strategic decision-making, EMA enables organizations to harmonize economic objectives with environmental imperatives. The transition toward sustainability is no longer a peripheral corporate social responsibility; it is an essential success factor for survival in a global market characterized by stringent environmental regulations and shifting consumer preferences. By integrating environmental management into core operations, firms can attain a sustainable competitive advantage through the rigorous evaluation of environmental performance—specifically by auditing the environmental impact of their activities, products, and services. Despite the proliferation of performance evaluation models, the challenge remains in effectively quantifying how sustainability-oriented accounting practices translate into tangible organizational outcomes. Environmental development serves as a critical indicator of organizational maturity and improved performance. Therefore, understanding the synergy between accounting frameworks and environmental management systems (EMS) is vital. This research aims to fill this gap by exploring the impact of Sustainability Management Accounting (SMA) on organizational performance, positioning EMS as a catalytic mediator that operationalizes sustainability strategies into measurable organizational excellence.<br /> <br /><strong>Methodology</strong><br />This study is applied in objective and adopts a descriptive-correlational methodology, utilizing Structural Equation Modeling (SEM) to examine the causal nexus between variables. The central thesis posits that Sustainability Management Accounting (SMA) exerts a significant positive influence on Organizational Performance, both directly and through the mediating role of the Environmental Management System (EMS). Specifically, the model tests three primary pathways: the direct impact of SMA on performance, its effect on the efficacy of the EMS, and the subsequent impact of the EMS on organizational outcomes. Within this framework, SMA is operationalized as the independent causal driver, while Organizational Performance serves as the dependent focal point. To further explore the “bridge” effect—where the independent variable’s impact is filtered and transferred to the dependent construct—the study also incorporates Organizational Innovation and Organizational Resilience as critical intermediaries. The target population comprised 420 employees of Social Security organizations in Shiraz. Based on Cochran’s formula for finite populations (N=420,z=1.96,p=0.5,d=0.05N=420, z=1.96, p=0.5, d=0.05N=420,z=1.96,p=0.5,d=0.05), a representative sample of 201 respondents was selected. Data collection was facilitated through a standardized questionnaire, which was rigorously validated for reliability and construct validity within the context of Iranian service organizations.the statistical population is 420 people, the number of samples was determined to be 201 based on Cochran's correlation. In the current research, a questionnaire was used to collect information.<br /> <br /><strong>Findings</strong><br />The empirical results corroborate the theoretical model, indicating that the Environmental Management System (EMS) acts as a robust driver of organizational performance. These findings are consistent with prior studies (e.g., Rezaei et al., 2013; Hasanpour et al., 2016), reinforcing the premise that structured environmental management is a prerequisite for organizational success. The analysis reveals that the integration of environmental indicators into the management of an organization’s products and services leads to a profound understanding of environmental interactions, thereby facilitating continuous performance improvement. Consistent with the findings of Aref et al. (2001) and Taghizadeh et al. (2002), the results demonstrate that sustainability-driven accounting practices significantly enhance the quality of environmental development. The structural model confirms that when SMA is effectively implemented, it provides the necessary data-driven infrastructure for the EMS to optimize resource utilization and mitigate ecological risks. The predictive power of the model underscores that organizations that prioritize environmental sustainability are better positioned to improve their financial and operational indicators, transforming environmental challenges into strategic opportunities.<br /> <br /><strong>Discussion and Conclusion</strong><br />The synthesis of the results highlights that integrating sustainability into management control systems is not merely a technical adjustment but a strategic evolution, with management accountants emerging as the primary architects responsible for translating sustainability strategies into actionable operational metrics. This study contributes to the literature by simultaneously investigating the impact of Sustainability Management Accounting (SMA) on organizational performance through the mediating influence of Environmental Management Systems (EMS), utilizing Structural Equation Modeling (SEM) to bridge the gap between latent strategic constructs and observable performance outcomes. In terms of strategic recommendations, organizations should first implement adaptive performance systems that explicitly link individual employee behavior and environmental goals, as recognizing outstanding green performance serves as a catalyst for employee security and motivation; furthermore, in developing economies like Iran, policymakers must prioritize the establishment of appropriate infrastructures to support sustainable environmental systems, which facilitates resource conservation and enhances the protection of natural and biological capital. Additionally, executives are urged to view environmental sustainability as a driver of profitability and financial health, while investors and creditors should incorporate environmental sustainability indicators into their decision-making processes, recognizing that eco-efficient firms are less exposed to long-term systemic risks. Ultimately, the alignment of sustainability management accounting with a robust environmental management system provides a comprehensive framework for navigating the complexities of the modern business environment, ensuring that organizational growth is both profitable and ecologically responsible. افزایش فشار از طرف ذینفعان برای اجرای ابتکارات مدیریت زیست‌محیطی به قانونی تجاری در سراسر دنیا تبدیل‌شده است. هدف اصلی این تحقیق ارزیابی تأثیرات هم‌افزای حسابداری مدیریت پایدار و سیستم مدیریت زیست‌محیطی بر عملکرد سازمانی است. پژوهش حاضر از منظر هدف، کاربردی و ازنظر نوع روش توصیفی - تحلیلی است. جامعه آماری شامل حسابداران و مدیران شاغل در شرکت‎های پذیرفته‌شده در بورس اوراق بهادار تهران می‌باشند که بر اساس رابطه کوکران 201 نفر تعیین شد. به‌منظور تجزیه‌وتحلیل، داده‌های حاصل از پرسشنامه به روش معادلات ساختاری مورد تجزیه‌وتحلیل قرارگرفته است و از نرم‌افزار SPSS 24 و AMOS24 بهره گرفته‌شده است. نتایج نشان داد که حسابداری مدیریت پایداری بر عملکرد سازمانی و سیستم مدیریت زیست‌محیطی اثر مثبت معنادار دارد. سیستم مدیریت زیست‌محیطی بر عملکرد سازمانی اثر مثبت معنادار دارد. درنهایت نقش میانجی سیستم مدیریت زیست‌محیطی تائید شد. تمرکز اصلی بر ادغام پایداری در سیستم‌های کنترل مدیریت یکی از موضوعات مورد توسعه است و نقش حسابداران مدیریت به‌عنوان محور اصلی برای اجرای راهبردهای پایداری شرکت‌ها تلقی می‌گردد. بررسی‌های انجام‌شده نشان می‌دهد پژوهش حاضر بررسی هم‌زمان پارامترهای حسابداری مدیریت پایداری بر عملکرد سازمانی با نقش میانجی سیستم مدیریت زیست‌محیطی را در نظر گرفته و با بهره‌گیری از روش معادلات ساختاری مجموعه‌ای از متغیرهای پنهان و متغیرهای مشاهده‌پذیر ساخته است. https://gmd.birjand.ac.ir/article_3712_87ae6fb631f7c8a627e8e28785d9992d.pdf