Stakeholders Pressure and Green Accounting Implementation in Kenyan Manufacturing Enterprises
DOI:
https://doi.org/10.35942/d6n7j765Abstract
The objective of this study was to establish the influence of stakeholders’ pressure on the Green Accounting (GA) implementation in Kenyan manufacturing enterprises. Lack of sufficient research on the factors influencing GA implementation and the paucity of existing literature created the need for this study. Stakeholder theory was applied. Data were gathered using questionnaires that the researcher self-administered. The Cronbach's alpha (α) reliability test was applied to evaluate the internal consistency of the measurements. The investigation's primary emphasis was on 1,107 manufacturing firms that are Kenya Association of Manufacturers members. The sample consisted of 294 firms. To ensure that each data stratum was fairly represented in the analysis, stratified random sampling was used in the study. The study's results showed that stakeholder pressure significantly and favorably impacted Kenyan manufacturing companies' adoption of green accounting. The study came to the conclusion that manufacturing companies in Kenya ought to embrace and apply GA. The study recommends that manufacturing enterprises in Kenya prioritize the training and development of their accounting professionals in environmental sustainability and the importance of stakeholders in green accounting implementation journey. Stakeholders pressure is an integral part of green accounting and thus stakeholders are recommended to continue having requirements to the manufacturing firms to adopt green accounting.
Submitted
19th Jul 2024
Reviewed
27th Sep, 2024
Accepted
4th Oct 2024
Published
20th Oct 2024
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Copyright (c) 2023 Paul Mwangangi Mbalu, Isaac Otiende, Stephen Mwanzia, Gladys (Author)
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