Title: Environmental management accounting, environmental performance, firm performance: deep-learning based dual stage SEM-ANN approach

Authors: Ayse Arslan; Kemal Cek

Addresses: Faculty of Social and Human Sciences, Cyprus Health and Social Sciences University, Kutlu Adalı Boulevard, Guzelyurt 99700, Turkey ' School of Applied Sciences, Cyprus International University, Nicosia, Cyprus

Abstract: Environmental management accounting (EMA) has gained increasing importance in the healthcare sector, as empirical studies demonstrate its potential to enhance both environmental and financial outcomes. This research investigates the interrelations among EMA, environmental performance, and overall firm performance within healthcare organisations. To achieve a nuanced and reliable analysis, we employed a two-stage methodology, combining structural equation modelling (SEM) with an artificial neural network (ANN) for predictive analytics. Our results indicate that EMA significantly improves environmental performance, which in turn mediates its effect on firm performance. These findings underscore that healthcare firms adopting EMA practices can simultaneously advance their ecological stewardship and financial well-being. The studys primary contribution lies in applying an integrated SEM-ANN framework to examine these relationships in the healthcare context.

Keywords: environmental management accounting; EMA; environmental performance; firm performance; structural equation modelling; SEM; artificial neural network; ANN.

DOI: 10.1504/IJEWE.2025.148772

International Journal of Environment, Workplace and Employment, 2025 Vol.9 No.2, pp.157 - 174

Received: 24 Apr 2025
Accepted: 21 Jun 2025
Published online: 23 Sep 2025 *

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