How to cite this paper
Alaskar, M., Osman, M., Hussin, Z., Abdelraheem, A., Babiker, B & Musa, A. (2025). The role of environment sustainability accounting on competitive advantage and making decision: Evidence from Sudan.Decision Science Letters , 14(2), 303-312.
Refrences
Abdelraheem, A. A. E., & Hussaien, A. M. (2021). Impact of strategic managerial accounting techniques on the competitive advantage of Sudanese exports in light of globalization. International Journal of Advanced and Applied Sciences, 8(2), 64–69. https://doi.org/10.21833/ijaas.2021.02.009
Abdullah, N., & Lim, A. (2023). Journal of Sustainable Technologies and Infrastructure Planning The Incorporating Sustainable and Green IT Practices in Modern IT Service Operations for an Environmentally Conscious Future. J Sustain Technol & Infra Plan, 2023. https://publications.dlpress.org/index.php/JSTIP/article/view/33
Abdul Rahman, A. A., Meero, A., & Mansur, H. (2020). Examining the Impact of Environmental Management Accounting on Achieving Sustainable Competitive Advantages. Academy of Accounting and Financial Studies Journal, 24(6), 1–12.
Ahmed, M. F. H. M. )2014).An exploratory study of the reality of environmental accounting in Sudan Case study of the sugar sector. Journal of the Arabian Peninsula Center for Educational and Humanity Researches, 3(21), 50-74. https://doi.org/ 10.56793/pcra2213213
Allawi, K. M., Mijbil, S. H., & Salloomi, R. K. (2019). The compatibility between lean accounting and cleaner production for achieving competitive advantage. Polish Journal of Management Studies, 20(2), 73–82. https://doi.org/10.17512/pjms.2019.20.2.06
Bell, S., & Morse, S. (2014). Open Research Online. Choice Reviews Online, 51(06), 51-2973-51–2973. https://doi.org/10.5860/choice.51-2973
Beredugo, S. B., & Mefor, I. P. (2012). The impact of environmental accounting and reporting on sustainable development in Nigeria. Research Journal of Finance and Accounting, 3(7), 55-63.
Braam, G. J. M., Uit De Weerd, L., Hauck, M., & Huijbregts, M. A. J. (2016). Determinants of corporate environmental reporting: The importance of environmental performance and assurance. Journal of Cleaner Production, 129, 724–734. https://doi.org/10.1016/j.jclepro.2016.03.039
Branco, M. C., Gomes, D., & Martins, A. (2024). An institutionalist political-economy perspective on social and environmental accounting. Meditari Accountancy Research, 32(7), 35–55. https://doi.org/10.1108/MEDAR-12-2023-2248
Cabot, J., Easterbrook, S., Horkoff, J., Lessard, L., Liaskos, S., & Mazón, J. N. (2009). Integrating sustainability in decision-making processes: A modelling strategy. 2009 31st International Conference on Software Engineering - Companion Volume, ICSE 2009, 207–210. https://doi.org/10.1109/ICSE-COMPANION.2009.5070983
Cohen, L. H., Towbes, L. C., & Flocco, R. (1988). Effects of induced mood on self-reported life events and perceived and received social support. Journal of Personality and Social Psychology, 55(4), https://doi.org/10.1037/0022-3514.55.4.669
Gandrita, D. M., Gandrita, A., Rosado, D. P., & Carmo, M. do. (2023). Environmental Sustainability for Strategic Planning Effectiveness and Organizational Improvement. Sustainability (Switzerland), 15(8), 1–17. https://doi.org/10.3390/su15086774
Chopra, S. S., Senadheera, S. S., Dissanayake, P. D., Withana, P. A., Chib, R., Rhee, J. H., & Ok, Y. S. (2024). Navigating the Challenges of Environmental, Social, and Governance (ESG) Reporting: The Path to Broader Sustainable Development. Sustainability (Switzerland), 16(2). https://doi.org/10.3390/su16020606
Dafa’Alla, A. A. (2018). Critique of the contribution of the manufacturing sector to the Sudanese economy. International Journal of Sudan Research, 8(1), 57. http://doi.org/10.47556/J.IJSR.8.1.2018.5
Dahash, Q. M., & Abdlamer, S. E. (2022). The Role of Environmental Accounting in Achieving Sustainability for Industrial Companies. Journal of Global Scientific Research, 7(5), 2022–2261. www.gsjpublications.com/jgsr
Deswanto, R. B., & Siregar, S. V. (2018). The associations between environmental disclosures with financial performance, environmental performance, and firm value. Social Responsibility Journal, 14(1), 180-193. https://doi.org/10.1108/SRJ-01-2017-0005
Dias, P., & Meneses, R. (2022). The Role of Information Sources in the Choice of the Higher Education Institution (IES) by their Future Students. 84th International Scientific Conference on Economic and Social Development, 210–222. http://www.esd-conference.com
Ellili, N. O. D., & Nobanee, H. (2023). Impact of economic, environmental, and corporate social responsibility reporting on financial performance of UAE banks. Environment, Development and Sustainability, 25(5), 3967–3983. https://doi.org/10.1007/s10668-022-02225-6
Elobeid, D. (2012). The Role of Institutions in Sustainable Development: The Experience of Sudan Economy (June 2, 2012). OIDA International Journal of Sustainable Development, 4(5), 53-68, https://ssrn.com/abstract=2073875
ENDIANA, I. D. M., DICRIYANI, N. L. G. M., ADIYADNYA, M. S. P., & PUTRA, I. P. M. J. S. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12), 731–738. https://doi.org/10.13106/jafeb.2020.vol7.no12.731
Giang, N. P., Binh, T. Q., Thu Thuy, L. T., Ha, D. N., & Loan, C. H. (2020). Environmental accounting for sustainable development: An empirical study in Vietnam. Management Science Letters, 10(7), 1613–1622. https://doi.org/10.5267/j.msl.2019.12.005
Hair, J.F., Hult, G.T.M., Ringle, C. and Sarstedt, M. (2022), A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), 3rd ed., SAGE Publications, Thousand Oaks, CA
Henderson, R. (2015). Making the Business Case for Environmental Sustainability. Leading Sustainable Change, 15, 22–47. https://doi.org/10.1093/acprof:oso/9780198704072.003.0002
Hussaien, A. M., Abdelraheem, A. A. E., Khogly, M. E. M., Mohmed, T. E. B., Mehaouat, L. H. A., & Elbokhari, Y. A. E. (2021). Disclosure of social responsibility and the competitive advantage at Sudan industrial companies. International Journal of Advanced and Applied Sciences, 8(4), 54–60. https://doi.org/10.21833/ijaas.2021.04.007
Isack, M., Mittelbach-Hörmanseder, S., & Aschauer, E. (2022). The Structure of Social and Environmental Accounting Research: A Citation-Based Social Network Analysis. Accounting Perspectives, 21(4), 581–641. https://doi.org/10.1111/1911-3838.12322
Kanaka Raju, K., & Hanumantha Rao, P. (2016). Structural changes in the role of accounting in the modern business arena for sustainable development. Journal of Internet Banking and Commerce, 21(2), 1–14.
Kock, N. (2015). Common method bias in PLS-SEM: A full collinearity assessment approach. International Journal of e-Collaboration (ijec), 11(4), 1-10. DOI: 10.4018/ijec.2015100101
Рыманов, А., & Rymanov, A. (2018). Fundamentals of Corporate Finance. In Fundamentals of Corporate Finance. https://doi.org/10.12737/textbook_5b742ef92eda62.57813862
Pike, R., & Neale, R. (2003). Corporate Finance and Investment: Decisions & Strategies.
Mohammed, F. M., Eisab, M. I., & Elagab, S. E. (2020). Practice of External Audit for Environmental Performance in Sudan: The Determinants and expectations for changing the current practice. Muthanna Journal of Administrative and Economic Sciences, 10(1).
Mohammed, F. M. A. (2019). Obstacles Facing Accountancy Application for the Environmental Effects in Sudan: Management Perspective. The Arab Journal of Accounting, 19(2).
Musa, A. M. H. (2024). The role of sustainability accounting on decision-making: field study on sudanese industrial companies. Financial and Credit Activity Problems of Theory and Practice, 5(58), 111–121. https://doi.org/10.55643/fcaptp.5.58.2024.4506
Musa, A., & Ibrahim, W. (2023). The Role of Activity-Based Costing and Target Cost in Achieving Competitive Advantage in Sudanese Industrial Companies. Financial and Credit Activity: Problems of Theory and Practice, 6(53), 158–168. https://doi.org/10.55643/fcaptp.6.53.2023.4144
Nguyen, L. S., & Tran, M. D. (2019). Disclosure levels of environmental accounting information and financial performance: The case of Vietnam. Management Science Letters, 9(4), 557–570. https://doi.org/10.5267/j.msl.2019.1.007
Nuleg, A., Phoprachak, D., Dampitakse, K., & Ruepitiviriya, O. (2021). Environmental Management Accounting and Financial Competitive Advantage Affecting Corporate Sustainability of Thai Companies. International Journal of Accounting, Finance and Education, 1(1), 20–38. https://doi.org/10.53378/345959
Okoye, P. V. C., Onuora, O. A., Ezejiofor, R. A., Okoye, P. V. C., & Asika, E. R. (2013). The Effects of Sustainability Reporting on the Growth of Corporate Organizations in Nigeria An Appraisal Of Sustainability Environmental Accounting In Enhancing Corporate Productivity And Economic Performance. International Journal of Advanced Research, 1(8), 685–693. http://www.journalijar.com
Özaşkın, A., & Görener, A. (2023). An integrated multi-criteria decision-making approach for overcoming barriers to green supply chain management and prioritizing alternative solutions. Supply Chain Analytics, 3(March), 100027. https://doi.org/10.1016/j.sca.2023.100027
Rahman, M. M., Saha, S., & Hoque, M. (2024). Unveiling the link between environmental management accounting, energy efficiency, and accountability in state-owned enterprises: An integrated analysis using PLS-SEM and fsQCA. Environmental Challenges, 14(November 2023), 100832. https://doi.org/10.1016/j.envc.2023.100832
Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2023). Mediation Role of Environmental Management Accounting on the Effect of Green Competitive Advantage on Sustainable Performance. Journal of Sustainability Science and Management, 18(2), 103–115. https://doi.org/10.46754/jssm.2023.02.008
Shabbir, M. S., & Wisdom, O. (2020). The relationship between corporate social responsibility, environmental investments and financial performance: evidence from manufacturing companies. Environmental Science and Pollution Research, 27(32), 39946–39957. https://doi.org/10.1007/s11356-020-10217-0
Siegrist, M., Bowman, G., Mervine, E., & Southam, C. (2020). Embedding environment and sustainability into corporate financial decision-making. Accounting and Finance, 60(1), 129–147. https://doi.org/10.1111/acfi.12533
Siregar, S. V., & Deswanto, R. B. (2018). Association Between Environmental Disclosures With Financial Performance, Environmental Performance, and Firm Value. Social Responsibility Journal, 4(1), 180–193.
von Schwedler, M. (2016). Accounting and Sustainable Development: An Exploration. Social and Environmental Accountability Journal, 36(2), 165. https://doi.org/10.1080/0969160X.2016.1197623
Waas, T., Hugé, J., Block, T., Wright, T., Benitez-Capistros, F., & Verbruggen, A. (2014). Sustainability assessment and indicators: Tools in a decision-making strategy for sustainable development. Sustainability (Switzerland), 6(9), 5512–5534. https://doi.org/10.3390/su6095512
Wiredu, I., Osei Agyemang, A., & Agbadzidah, S. Y. (2023). Does green accounting influence ecological sustainability? Evidence from a developing economy. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2240559
Abdullah, N., & Lim, A. (2023). Journal of Sustainable Technologies and Infrastructure Planning The Incorporating Sustainable and Green IT Practices in Modern IT Service Operations for an Environmentally Conscious Future. J Sustain Technol & Infra Plan, 2023. https://publications.dlpress.org/index.php/JSTIP/article/view/33
Abdul Rahman, A. A., Meero, A., & Mansur, H. (2020). Examining the Impact of Environmental Management Accounting on Achieving Sustainable Competitive Advantages. Academy of Accounting and Financial Studies Journal, 24(6), 1–12.
Ahmed, M. F. H. M. )2014).An exploratory study of the reality of environmental accounting in Sudan Case study of the sugar sector. Journal of the Arabian Peninsula Center for Educational and Humanity Researches, 3(21), 50-74. https://doi.org/ 10.56793/pcra2213213
Allawi, K. M., Mijbil, S. H., & Salloomi, R. K. (2019). The compatibility between lean accounting and cleaner production for achieving competitive advantage. Polish Journal of Management Studies, 20(2), 73–82. https://doi.org/10.17512/pjms.2019.20.2.06
Bell, S., & Morse, S. (2014). Open Research Online. Choice Reviews Online, 51(06), 51-2973-51–2973. https://doi.org/10.5860/choice.51-2973
Beredugo, S. B., & Mefor, I. P. (2012). The impact of environmental accounting and reporting on sustainable development in Nigeria. Research Journal of Finance and Accounting, 3(7), 55-63.
Braam, G. J. M., Uit De Weerd, L., Hauck, M., & Huijbregts, M. A. J. (2016). Determinants of corporate environmental reporting: The importance of environmental performance and assurance. Journal of Cleaner Production, 129, 724–734. https://doi.org/10.1016/j.jclepro.2016.03.039
Branco, M. C., Gomes, D., & Martins, A. (2024). An institutionalist political-economy perspective on social and environmental accounting. Meditari Accountancy Research, 32(7), 35–55. https://doi.org/10.1108/MEDAR-12-2023-2248
Cabot, J., Easterbrook, S., Horkoff, J., Lessard, L., Liaskos, S., & Mazón, J. N. (2009). Integrating sustainability in decision-making processes: A modelling strategy. 2009 31st International Conference on Software Engineering - Companion Volume, ICSE 2009, 207–210. https://doi.org/10.1109/ICSE-COMPANION.2009.5070983
Cohen, L. H., Towbes, L. C., & Flocco, R. (1988). Effects of induced mood on self-reported life events and perceived and received social support. Journal of Personality and Social Psychology, 55(4), https://doi.org/10.1037/0022-3514.55.4.669
Gandrita, D. M., Gandrita, A., Rosado, D. P., & Carmo, M. do. (2023). Environmental Sustainability for Strategic Planning Effectiveness and Organizational Improvement. Sustainability (Switzerland), 15(8), 1–17. https://doi.org/10.3390/su15086774
Chopra, S. S., Senadheera, S. S., Dissanayake, P. D., Withana, P. A., Chib, R., Rhee, J. H., & Ok, Y. S. (2024). Navigating the Challenges of Environmental, Social, and Governance (ESG) Reporting: The Path to Broader Sustainable Development. Sustainability (Switzerland), 16(2). https://doi.org/10.3390/su16020606
Dafa’Alla, A. A. (2018). Critique of the contribution of the manufacturing sector to the Sudanese economy. International Journal of Sudan Research, 8(1), 57. http://doi.org/10.47556/J.IJSR.8.1.2018.5
Dahash, Q. M., & Abdlamer, S. E. (2022). The Role of Environmental Accounting in Achieving Sustainability for Industrial Companies. Journal of Global Scientific Research, 7(5), 2022–2261. www.gsjpublications.com/jgsr
Deswanto, R. B., & Siregar, S. V. (2018). The associations between environmental disclosures with financial performance, environmental performance, and firm value. Social Responsibility Journal, 14(1), 180-193. https://doi.org/10.1108/SRJ-01-2017-0005
Dias, P., & Meneses, R. (2022). The Role of Information Sources in the Choice of the Higher Education Institution (IES) by their Future Students. 84th International Scientific Conference on Economic and Social Development, 210–222. http://www.esd-conference.com
Ellili, N. O. D., & Nobanee, H. (2023). Impact of economic, environmental, and corporate social responsibility reporting on financial performance of UAE banks. Environment, Development and Sustainability, 25(5), 3967–3983. https://doi.org/10.1007/s10668-022-02225-6
Elobeid, D. (2012). The Role of Institutions in Sustainable Development: The Experience of Sudan Economy (June 2, 2012). OIDA International Journal of Sustainable Development, 4(5), 53-68, https://ssrn.com/abstract=2073875
ENDIANA, I. D. M., DICRIYANI, N. L. G. M., ADIYADNYA, M. S. P., & PUTRA, I. P. M. J. S. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12), 731–738. https://doi.org/10.13106/jafeb.2020.vol7.no12.731
Giang, N. P., Binh, T. Q., Thu Thuy, L. T., Ha, D. N., & Loan, C. H. (2020). Environmental accounting for sustainable development: An empirical study in Vietnam. Management Science Letters, 10(7), 1613–1622. https://doi.org/10.5267/j.msl.2019.12.005
Hair, J.F., Hult, G.T.M., Ringle, C. and Sarstedt, M. (2022), A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), 3rd ed., SAGE Publications, Thousand Oaks, CA
Henderson, R. (2015). Making the Business Case for Environmental Sustainability. Leading Sustainable Change, 15, 22–47. https://doi.org/10.1093/acprof:oso/9780198704072.003.0002
Hussaien, A. M., Abdelraheem, A. A. E., Khogly, M. E. M., Mohmed, T. E. B., Mehaouat, L. H. A., & Elbokhari, Y. A. E. (2021). Disclosure of social responsibility and the competitive advantage at Sudan industrial companies. International Journal of Advanced and Applied Sciences, 8(4), 54–60. https://doi.org/10.21833/ijaas.2021.04.007
Isack, M., Mittelbach-Hörmanseder, S., & Aschauer, E. (2022). The Structure of Social and Environmental Accounting Research: A Citation-Based Social Network Analysis. Accounting Perspectives, 21(4), 581–641. https://doi.org/10.1111/1911-3838.12322
Kanaka Raju, K., & Hanumantha Rao, P. (2016). Structural changes in the role of accounting in the modern business arena for sustainable development. Journal of Internet Banking and Commerce, 21(2), 1–14.
Kock, N. (2015). Common method bias in PLS-SEM: A full collinearity assessment approach. International Journal of e-Collaboration (ijec), 11(4), 1-10. DOI: 10.4018/ijec.2015100101
Рыманов, А., & Rymanov, A. (2018). Fundamentals of Corporate Finance. In Fundamentals of Corporate Finance. https://doi.org/10.12737/textbook_5b742ef92eda62.57813862
Pike, R., & Neale, R. (2003). Corporate Finance and Investment: Decisions & Strategies.
Mohammed, F. M., Eisab, M. I., & Elagab, S. E. (2020). Practice of External Audit for Environmental Performance in Sudan: The Determinants and expectations for changing the current practice. Muthanna Journal of Administrative and Economic Sciences, 10(1).
Mohammed, F. M. A. (2019). Obstacles Facing Accountancy Application for the Environmental Effects in Sudan: Management Perspective. The Arab Journal of Accounting, 19(2).
Musa, A. M. H. (2024). The role of sustainability accounting on decision-making: field study on sudanese industrial companies. Financial and Credit Activity Problems of Theory and Practice, 5(58), 111–121. https://doi.org/10.55643/fcaptp.5.58.2024.4506
Musa, A., & Ibrahim, W. (2023). The Role of Activity-Based Costing and Target Cost in Achieving Competitive Advantage in Sudanese Industrial Companies. Financial and Credit Activity: Problems of Theory and Practice, 6(53), 158–168. https://doi.org/10.55643/fcaptp.6.53.2023.4144
Nguyen, L. S., & Tran, M. D. (2019). Disclosure levels of environmental accounting information and financial performance: The case of Vietnam. Management Science Letters, 9(4), 557–570. https://doi.org/10.5267/j.msl.2019.1.007
Nuleg, A., Phoprachak, D., Dampitakse, K., & Ruepitiviriya, O. (2021). Environmental Management Accounting and Financial Competitive Advantage Affecting Corporate Sustainability of Thai Companies. International Journal of Accounting, Finance and Education, 1(1), 20–38. https://doi.org/10.53378/345959
Okoye, P. V. C., Onuora, O. A., Ezejiofor, R. A., Okoye, P. V. C., & Asika, E. R. (2013). The Effects of Sustainability Reporting on the Growth of Corporate Organizations in Nigeria An Appraisal Of Sustainability Environmental Accounting In Enhancing Corporate Productivity And Economic Performance. International Journal of Advanced Research, 1(8), 685–693. http://www.journalijar.com
Özaşkın, A., & Görener, A. (2023). An integrated multi-criteria decision-making approach for overcoming barriers to green supply chain management and prioritizing alternative solutions. Supply Chain Analytics, 3(March), 100027. https://doi.org/10.1016/j.sca.2023.100027
Rahman, M. M., Saha, S., & Hoque, M. (2024). Unveiling the link between environmental management accounting, energy efficiency, and accountability in state-owned enterprises: An integrated analysis using PLS-SEM and fsQCA. Environmental Challenges, 14(November 2023), 100832. https://doi.org/10.1016/j.envc.2023.100832
Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2023). Mediation Role of Environmental Management Accounting on the Effect of Green Competitive Advantage on Sustainable Performance. Journal of Sustainability Science and Management, 18(2), 103–115. https://doi.org/10.46754/jssm.2023.02.008
Shabbir, M. S., & Wisdom, O. (2020). The relationship between corporate social responsibility, environmental investments and financial performance: evidence from manufacturing companies. Environmental Science and Pollution Research, 27(32), 39946–39957. https://doi.org/10.1007/s11356-020-10217-0
Siegrist, M., Bowman, G., Mervine, E., & Southam, C. (2020). Embedding environment and sustainability into corporate financial decision-making. Accounting and Finance, 60(1), 129–147. https://doi.org/10.1111/acfi.12533
Siregar, S. V., & Deswanto, R. B. (2018). Association Between Environmental Disclosures With Financial Performance, Environmental Performance, and Firm Value. Social Responsibility Journal, 4(1), 180–193.
von Schwedler, M. (2016). Accounting and Sustainable Development: An Exploration. Social and Environmental Accountability Journal, 36(2), 165. https://doi.org/10.1080/0969160X.2016.1197623
Waas, T., Hugé, J., Block, T., Wright, T., Benitez-Capistros, F., & Verbruggen, A. (2014). Sustainability assessment and indicators: Tools in a decision-making strategy for sustainable development. Sustainability (Switzerland), 6(9), 5512–5534. https://doi.org/10.3390/su6095512
Wiredu, I., Osei Agyemang, A., & Agbadzidah, S. Y. (2023). Does green accounting influence ecological sustainability? Evidence from a developing economy. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2240559