What does this research mean for the field?

Management commitment has a significant positive association with organizational performance that remains stable and is not significantly moderated by national sustainability context, environmental management accounting practices, performance type, or firm size. Novelty: ClaimNovelty.SYNTHESIS. Consensus alignment: ConsensusAlignment.CHALLENGES_CONSENSUS.

What question did this study set out to answer?

To evaluate the overall association between management commitment and organizational performance, testing whether national sustainability context, environmental management accounting, performance type, and firm size moderate this relationship.

August 27, 2026Journal of Accounting LiteratureOpen Access

Environmental management accounting and sustainability context in the management commitment–performance relationship: a meta-analysis

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Authors

OBOmid BaraniMIT University KAKaveh AsiaeiBirmingham City University MJMahesh Joshi

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Implication

Meta-analysis demonstrates a positive link between management commitment and performance across diverse firms, indicating leadership support universally enhances organizational outcomes.

Key Points

To evaluate the overall association between management commitment and organizational performance, testing whether national sustainability context, environmental management accounting, performance type, and firm size moderate this relationship.
Conducted a meta-analysis synthesizing 47 independent samples comprising 14,163 observations across multiple industries and countries.
Aggregated effect sizes and performed subgroup analyses across national sustainability contexts (indexed via the World Economic Forum's Future of Growth Report 2024), environmental management accounting categories, performance types (environmental vs. non-environmental), and firm size categories (SMEs vs. large firms).
Identified a statistically significant positive overall association between management commitment and organizational performance.
Subgroup analyses revealed that the relationship remained consistent across high- and low-sustainability contexts, environmental versus non-environmental outcomes, SMEs versus large firms, and environmental management accounting groupings, with no factors showing statistically significant moderating effects.

Cite This Study

Barani et al. (2026) studied this question.

synapsesocial.com/papers/6a8fe91710c91c1e92620bee https://doi.org/10.1108/jal-11-2025-0590

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Implication

Meta-analysis demonstrates a positive link between management commitment and performance across diverse firms, indicating leadership support universally enhances organizational outcomes.

Environmental management accounting and sustainability context in the management commitment–performance relationship: a meta-analysis

Discussion

Member takes

Implication

Key Points

Cite This Study

Environmental management accounting and sustainability context in the management commitment–performance relationship: a meta-analysis

Discussion

Member takes

Implication

Key Points

Cite This Study

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