{"id":"https://openalex.org/W2995304343","doi":"https://doi.org/10.9734/bjemt/2015/19909","title":"Effect of Environmental Accounting on Company Financial Performance in Kisii County","display_name":"Effect of Environmental Accounting on Company Financial Performance in Kisii County","publication_year":2015,"publication_date":"2015-01-10","ids":{"openalex":"https://openalex.org/W2995304343","doi":"https://doi.org/10.9734/bjemt/2015/19909","mag":"2995304343"},"language":"en","primary_location":{"id":"doi:10.9734/bjemt/2015/19909","doi":"https://doi.org/10.9734/bjemt/2015/19909","is_oa":false,"landing_page_url":"https://doi.org/10.9734/bjemt/2015/19909","pdf_url":null,"source":{"id":"https://openalex.org/S2765029053","display_name":"British Journal of Economics Management & Trade","issn_l":"2278-098X","issn":["2278-098X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320855","host_organization_name":"Sciencedomain International","host_organization_lineage":["https://openalex.org/P4310320855"],"host_organization_lineage_names":["Sciencedomain International"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"British Journal of Economics, Management & Trade","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journaljemt.com/index.php/JEMT/article/view/353","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5125568738","display_name":"Ruth Magara","orcid":"https://orcid.org/0009-0000-2592-7011","observed_orcids":["https://orcid.org/0009-0000-2592-7011"]},"institutions":[{"id":"https://openalex.org/I4210151796","display_name":"Kisii University","ror":"https://ror.org/053stv828","country_code":"KE","type":"education","lineage":["https://openalex.org/I4210151796"]}],"countries":["KE"],"is_corresponding":false,"raw_author_name":"R. Magara","raw_affiliation_strings":["Kisii University, Finance Department, P.O.Box 408-40200, Kisii, Kenya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kisii University, Finance Department, P.O.Box 408-40200, Kisii, Kenya","institution_ids":["https://openalex.org/I4210151796"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5011341683","display_name":"Nemwel N. Aming\u2019a","orcid":"https://orcid.org/0000-0002-3508-4967","observed_orcids":["https://orcid.org/0000-0002-3508-4967"]},"institutions":[{"id":"https://openalex.org/I4210151796","display_name":"Kisii University","ror":"https://ror.org/053stv828","country_code":"KE","type":"education","lineage":["https://openalex.org/I4210151796"]}],"countries":["KE"],"is_corresponding":false,"raw_author_name":"N. Aming\u2019a","raw_affiliation_strings":["Kisii University, Research and Extension, P.O.Box 408-40200, Kisii, Kenya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kisii University, Research and Extension, P.O.Box 408-40200, Kisii, Kenya","institution_ids":["https://openalex.org/I4210151796"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5109651408","display_name":"Evans Mokaya Momanyi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210151796","display_name":"Kisii University","ror":"https://ror.org/053stv828","country_code":"KE","type":"education","lineage":["https://openalex.org/I4210151796"]}],"countries":["KE"],"is_corresponding":false,"raw_author_name":"E. Momanyi","raw_affiliation_strings":["Kisii University, Research and Extension, P.O.Box 408-40200, Kisii, Kenya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kisii University, Research and Extension, P.O.Box 408-40200, Kisii, Kenya","institution_ids":["https://openalex.org/I4210151796"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210151796"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":31,"citation_normalized_percentile":{"value":0.59541132,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"10","issue":"1","first_page":"1","last_page":"11"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.5806000232696533,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.5806000232696533,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.4018999934196472,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.009399999864399433,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.7099999785423279},{"id":"https://openalex.org/keywords/corporate-environmental-disclosure","display_name":"corporate environmental disclosure","score":0.5019999742507935},{"id":"https://openalex.org/keywords/kisii-county","display_name":"Kisii County","score":0.9269999861717224}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7235689759254456},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6111186146736145},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.4304423928260803},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4185033440589905},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3309507966041565},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.2742524743080139}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.9734/bjemt/2015/19909","doi":"https://doi.org/10.9734/bjemt/2015/19909","is_oa":false,"landing_page_url":"https://doi.org/10.9734/bjemt/2015/19909","pdf_url":null,"source":{"id":"https://openalex.org/S2765029053","display_name":"British Journal of Economics Management & Trade","issn_l":"2278-098X","issn":["2278-098X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320855","host_organization_name":"Sciencedomain International","host_organization_lineage":["https://openalex.org/P4310320855"],"host_organization_lineage_names":["Sciencedomain International"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"British Journal of Economics, Management & Trade","raw_type":"journal-article"},{"id":"pmh:oai:journaljemt.com:article/353","doi":null,"is_oa":true,"landing_page_url":"https://journaljemt.com/index.php/JEMT/article/view/353","pdf_url":null,"source":{"id":"https://openalex.org/S4210174049","display_name":"Journal of Economics Management and Trade","issn_l":"2456-9216","issn":["2456-9216"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320855","host_organization_name":"Sciencedomain International","host_organization_lineage":["https://openalex.org/P4310320855"],"host_organization_lineage_names":["Sciencedomain International"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2456-9216","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:HAL:hal-05480851v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-05480851","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"British Journal of Economics, Management & Trade, 2015, 10 (1), pp.1-11","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:journaljemt.com:article/353","doi":null,"is_oa":true,"landing_page_url":"https://journaljemt.com/index.php/JEMT/article/view/353","pdf_url":null,"source":{"id":"https://openalex.org/S4210174049","display_name":"Journal of Economics Management and Trade","issn_l":"2456-9216","issn":["2456-9216"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320855","host_organization_name":"Sciencedomain International","host_organization_lineage":["https://openalex.org/P4310320855"],"host_organization_lineage_names":["Sciencedomain International"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2456-9216","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2911872453","https://openalex.org/W3119331002","https://openalex.org/W3127298971","https://openalex.org/W7216841008","https://openalex.org/W3033878334","https://openalex.org/W4402367434","https://openalex.org/W3139290070","https://openalex.org/W4409228492","https://openalex.org/W6976609246","https://openalex.org/W4313588106"],"abstract_inverted_index":{"This":[0],"research":[1,43],"focused":[2],"on":[3,9,176],"the":[4,22,28,36,53,63,92,114,129,134,146,177,206],"impact":[5],"of":[6,12,21,86,122,133,149,180,188,193,205],"environmental":[7,185,189,194],"accounting":[8],"financial":[10,33,131,152,203],"performance":[11,34,132,153,204],"corporate":[13,65,135,207],"organisations":[14],"in":[15,62,120,137,140,168],"Kisii":[16,51],"County.":[17],"The":[18,39,45,67,116],"main":[19],"variables":[20],"study":[23,40,46,68],"were":[24,100,110,118],"EA":[25,181],"application":[26,182],"being":[27],"independent":[29],"variable,":[30],"and":[31,60,97,104,107,125,172,191],"perceived":[32,130,144,151,202],"as":[35,143],"dependent":[37],"variable.":[38],"used":[41,80,111],"descriptive":[42,108],"design.":[44],"was":[47,56,79,139],"carried":[48],"out":[49],"at":[50],"County,":[52],"target":[54],"population":[55],"144":[57],"consisting":[58],"accountants":[59],"auditors":[61],"16":[64,93],"organizations.":[66,208],"adopted":[69],"a":[70,83,169],"stratified":[71],"sampling":[72,77],"design":[73],"where":[74],"simple":[75],"random":[76],"technique":[78],"to":[81,112,166,201],"identify":[82],"sample":[84],"size":[85],"49":[87],"employees":[88],"drawn":[89],"from":[90],"all":[91],"corporations.":[94],"Both":[95],"qualitative":[96],"quantitative":[98],"data":[99,106],"collected":[101],"using":[102],"questionnaire,":[103],"secondary":[105],"statistics":[109],"analyze":[113],"responses.":[115],"findings":[117],"presented":[119],"form":[121],"tables,":[123],"charts":[124],"graphs.Findings":[126],"revealed":[127],"that":[128,156],"organization":[136],"general":[138],"good":[141,170],"status":[142],"by":[145],"employees.":[147],"Analysis":[148],"individual":[150],"parameters":[154],"shows":[155],"revenue":[157],"generation":[158],"has":[159,174],"been":[160,175],"improving,":[161],"cash":[162],"flows":[163],"are":[164,197],"seen":[165],"be":[167],"state":[171],"profitability":[173],"increase.":[178],"Constructs":[179],"(environmental":[183],"information,":[184],"evaluation,":[186],"compliance":[187],"laws":[190],"tracking":[192],"cost":[195],"savings)":[196],"significantly":[198],"positively":[199],"related":[200]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":11},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":4}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2019-12-26T00:00:00"}