Sustainability and Strategic Management Accounting: Evidence of Green Manufacturing in Thailand

Strategic Management Accounting (SMA) plays a significant role in improving sustainable performance among green manufacturing firms in Thailand. Evidence from 187 certified companies shows that SMA positively influences economic, environmental, and social outcomes. Environmental and social performance partially mediate its impact on financial results. The findings emphasize stronger decision-making, enhanced competitiveness, and long-term sustainability, while highlighting the interconnected relationship between sustainability dimensions in driving overall organizational performance within emerging economy contexts.

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