The Strategic Role of Green Intellectual Capital and Green Information Accounting to Improve Decision-Making Quality

This study examines the relationship between each dimension of green intellectual capital namely, green human capital, relational capital, and structural capital as well as green accounting information, and quality in decision-making. A simple random sampling technique was used to select a sample of 185 manufacturing companies in Bali Province, Indonesia for this study. Questionnaires were sent to CEOs of companies chosen as part of the data collection process. Data analysis using SEM-PLS with WarpPLS 8.0 software. All aspects of green intellectual capital have a positive and significant relationship with the quality of decision-making. Additionally, green accounting information also reveals a significant positive relationship with decision-making quality. The findings suggest that intangible green assets and relevant environmental information become a strategic component in enhancing managerial decisions, especially in supporting sustainability goals. This study contributes to extending the natural resource-based view into decision-making theory by uniquely integrating green intellectual capital and green accounting information into a unified framework to enhance organizational decision-making. These findings confirm the relevance of integrating green intellectual capital and green accounting information in decision-making process, providing a model that other companies and regions can adapt and utilize.