Strategic Management Accounting, Learning Culture, and Environmental Performance: Direct or Indirect Influence?

Abstract

This study seeks to examine the function of learning culture as a mediator between strategic management accounting and environmental performance within the tourism sector of Bintan Regency. This quantitative study employed a survey methodology, utilizing questionnaires disseminated to managers or supervisors within the tourism sector of Bintan Regency. The data were examined utilizing Structural Equation Modeling (SEM) grounded in Partial Least Squares (PLS) through SmartPLS 4.0 software to evaluate the direct and indirect relationships among variables. The outcomes prove that strategic management accounting lacks a substantial direct impact on environmental performance. Strategic management accounting exerts a beneficial and statistically significant effect on the learning culture. The learning culture generates a favorable and statistically significant impact on environmental performance. Learning culture has been demonstrated to entirely mediate the link between strategic management accounting and environmental performance. The findings indicate that the data produced by strategic management accounting systems can provide tangible enhancements in Environmental Performance only when it is handled and converted inside a robust learning culture. This research underscores the necessity for tourism enterprises in Bintan to invest in advanced accounting systems and to cultivate an organizational culture that fosters experimentation, knowledge exchange, and ongoing learning to attain sustainability objectives.