The Role of Environmental Management Accounting in Sustainability

Round 1

Reviewer 1 Report

Comments and Suggestions for Authors

Dear Authors,

While apologising for my late review report, I find that your paper is an interersting one and brings some interesting info about the Environmental Managerial Accounting, hoever, I find that your paper needs some minor revision, before being accepted, as follows: 

- Line 136 - you mention that Intstitutional theory has a tremendous influence on ...  please provide further data on this or explain more extensivly. 

- Please explain why you have chosen the area of environmental polution? Although I somewhat understand the reasoning, please point it out more clearly. 

- I find that for such an interesting research, maybe a graphical model can be developed to better support your research / findings. 

Comments on the Quality of English Language

- There are some very minor spelling / spacing issues. Please look at the paper with care. 

Author Response

Please see the attachment.

Author Response File: Author Response.pdf

Reviewer 2 Report

Comments and Suggestions for Authors

The detailed review is included in the PDF file.

Comments for author File: Comments.pdf

Comments on the Quality of English Language

English Language:

 

Current Issue: The manuscript contains several grammatical errors and awkward phrasings, which negatively impact its readability and overall quality. These issues can make it difficult for readers to fully understand the content and can detract from the scientific contributions of the study.

 

Findings in the Article: Throughout the manuscript, there are multiple instances of grammatical mistakes, incorrect word usage, and awkward sentence structures. These errors are present in the abstract, introduction, literature review, methodology, results, and discussion sections. For example, sentences are often long and convoluted, making it challenging for readers to follow the authors' arguments.

 

Theoretical Background: Clear and precise language is essential for effective scientific communication. It ensures that the research findings are easily understood and appreciated by a broad audience. Proper grammar, punctuation, and sentence structure are crucial elements of high-quality scientific writing.

 

Recommendations:

To enhance the clarity and readability of the manuscript, the authors should have the manuscript thoroughly proofread by a native English speaker or a professional editing service. This process should focus on correcting grammatical errors, improving sentence structure, and ensuring that the language is clear and concise. Here’s how this can be approached:

 

1. Professional Proofreading:
• Current Issue: The manuscript has several grammatical errors and awkward phrasings.
• Recommendation: Engage a professional editing service or a native English speaker to proofread the entire manuscript. This will help identify and correct errors, ensuring that the language is polished and professional. For example:
• "This study found out, more environmental unpredictability, more intensity of market competition, bigger organizational scale, and more effective corporate governance could promote environmental management accounting in business, leading to higher environmental performance."
• Revised: "This study found that increased environmental unpredictability, greater market competition, larger organizational scale, and more effective corporate governance can promote the adoption of environmental management accounting in businesses, leading to higher environmental performance."
2. Improve Sentence Structure:
• Current Issue: Some sentences are long and convoluted, making it difficult to follow the authors' arguments.
• Recommendation: Break down long sentences into shorter, more manageable ones. Use active voice where possible to make the writing more direct and engaging. For example:
• Original: "Environmental managerial accounting is commonly regarded a significant managing method in offering executives with environmental evidence, which allow them to make better business decisions as well as sustain active controlling instruments over environmental pollution."
• Revised: "Environmental managerial accounting is an important management method that provides executives with critical environmental information. This information helps them make better business decisions and maintain effective control over environmental pollution."
3. Consistency in Terminology:
• Current Issue: Inconsistent use of terminology can confuse readers.
• Recommendation: Ensure consistent use of terminology throughout the manuscript. For example, consistently use "environmental management accounting" rather than alternating between "environmental managerial accounting" and "environmental management accounting."
4. Clear and Concise Writing:
• Current Issue: The manuscript contains redundant phrases and verbose language.
• Recommendation: Aim for clear and concise writing by eliminating redundant phrases and unnecessary words. For example:
• Original: "The study found out, more environmental unpredictability, more intensity of market competition, bigger organizational scale, and more effective corporate governance could promote environmental management accounting in business, leading to higher environmental performance."
• Revised: "The study found that higher environmental unpredictability, increased market competition, larger organizational scale, and effective corporate governance promote the adoption of environmental management accounting, leading to higher environmental performance."

 

Example of Revised Abstract with Improved English:

Abstract: "This research explores the importance of environmental management accounting (EMA) practices in businesses. It examines how market competition, environmental unpredictability, organizational size, and corporate governance influence the adoption of EMA tools and environmental performance. Data was collected from a survey of 397 individuals across various industries in Vietnam. The study found that greater environmental unpredictability, more intense market competition, larger organizational scale, and more effective corporate governance promote the use of EMA, leading to improved environmental performance. Additionally, EMA methods mediate the relationships between market competition, environmental uncertainty, organizational size, corporate governance, and environmental performance. This study contributes to the literature by highlighting the significance of EMA practices in Vietnam and offers practical insights for corporate leaders in developing countries."

Author Response

Please see the attachment.

Author Response File: Author Response.pdf

Reviewer 3 Report

Comments and Suggestions for Authors

Thank you for the opportunity to be among the first to read your article titled "Role of Environmental Managerial Accounting."

I hope my comments will help you present a scientific, sound and substantial work.

It is crucial to introduce accounting terminology at the first appearance and provide related abbreviations for the journal's standard audience.

It is essential to demonstrate the potential contribution of managerial accounting to environmental protection based on the Vietnamese survey. However, in its current form, the article does not effectively present or organize the scientific knowledge and the need for such research based on the literature. 

The introduction requires significant revision, replacing the lengthy, reference-poor discourse with a critical presentation of existing knowledge. It is not advisable to propose and support a hypothesis in the introduction and then formulate another set of hypotheses without further justification and explanation.

The article must clearly state the research questions, framework, and methodology. It would be beneficial to include the 13 + 8 + 8 + 5 + 2 questions that make up the five scales and their possible responses. In the methodology section, it is particularly important to detail the data collection process, such as how the survey was conducted, when, how, and by whom the responses were given, how the data was processed, and how the results were validated.

It would be advantageous to primarily present the actual research findings and supplement them with the responses to the hypotheses. 

In presenting the results, we need to see the actual results to understand the responses of the target group before proceeding to the reliability and factor analysis of the scales. Accordingly, instead of Tables 2 and 3, I recommend tables that include the descriptive statistical results of the responses to the questions alongside the currently presented results.

These tables need to be included in the appendix.

The discussion and conclusion should be separated.

In the discussion, I needed to include the interpretation of the descriptive statistical results and the comparison with data from previous Vietnamese and other studies from different cultures, which could make the introductory sections more useful.

If the research questions in the introduction are formulated and answerable, they can be addressed with high-level mathematical and statistical methods in the discussion. However, an analysis of the limitations of the research findings is missing.

The conclusion should be a separate section at the end of the article, summarizing the key findings, which is the intended purpose of the current paper.

After revising the paper accordingly, the abstract should be finalized, including clearly introduced concepts, the problem statement, methodology, summary of results, and conclusions.

Comments on the Quality of English Language

The article's reading was hindered by English usage that deviated from the norm in the publication. A thorough language check and corrections are necessary.

Author Response

Please see the attachment.

Author Response File: Author Response.pdf

Reviewer 4 Report

Comments and Suggestions for Authors

The title of this paper should be revised as "The role of Environmental Management Accounting in Sustainability". In addition, several figures are suggested to illustrate your research framework, such as the end of the introduction section, and the end of the emphases section. Finally, some new publications are suggested to enrich your reference. 

10.1016/j.resourpol.2024.105146

10.1016/j.envres.2023.117910

Comments on the Quality of English Language

The language should be polished. 

Author Response

Please see the attachment.

Author Response File: Author Response.pdf

Round 2

Reviewer 2 Report

Comments and Suggestions for Authors

Ok

Author Response

Thank you very much.

Reviewer 3 Report

Comments and Suggestions for Authors

The submitted manuscript undoubtedly surpasses the first version.

However, the discussion section still does not integrate the research findings presented in the article with the existing body of knowledge. Instead, it reads more like a continuation of the literature review initiated in the introduction.

It is essential for the discussion to compare the previously published results with the findings of the current research and to make more frequent references to the current study’s results.

Additionally, the limitations should be placed at the end of the discussion section, not in the conclusion.

Comments on the Quality of English Language

Further refinement is needed to ensure the accuracy of the article.

Author Response

Please see the attachment.

Author Response File: Author Response.pdf

Reviewer 4 Report

Comments and Suggestions for Authors

God bless you!

Author Response

Thank you very much.