Author(s): Abdul Aziz Abdul Rahman, Abdelrhman Meero, Hasan Mansur
This study aims to examine the impact of environmental management accounting (EMA) on achieving sustainable competitive advantages which are sustainable cost leader advantage, sustainable differentiation advantage and sustainable market segmentation advantage. A questionnaire based on five-point Likert scale was designed and developed to collect the data. The study population consists of the manufacturing sector and the sample covered employees from different levels of the hierarchy. The number of responses received is 148. The SPSS has been used to analyze the data and give judgment on the hypotheses. The results show a strong statistically significant impact of EMA on sustainable cost leader advantage, sustainable differentiation advantage and sustainable market segmentation advantage. The sample of study consists of the employees of the largest six manufacturing companies in Bahrain. The results of the study indicate that the use of environmental management accounting increases the sustainable competitive advantages of industrial companies with high pollution rate in Bahrain.