Environmental Management Practices, Intellectual Capital, and Sustainability Performance of Manufacturing Firms in Uganda.
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Date
2023
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Abstract
The purpose of this study was to investigate the relationship between environmental management practices, intellectual capital, and the sustainability performance of manufacturing firms in Uganda. The study adopted a cross-sectional research design combined with a descriptive and correlational research approach. The study population was 606 manufacturing firms, from which a sample of 234 firms was selected. Complete and usable questionnaires were solicited from 161 respondents, indicating a 70% response rate. The data were analysed using factor analysis, correlation, and regression. The study findings show that environmental management practices and intellectual capital are significant predictors of sustainability performance, predicting 58.5% of the variance in sustainability performance. Sustainability performance can improve if manufacturing firms prioritize investment in the development and enhancement of their intellectual capital, most especially human capital, and adopt sustainable and eco-friendly practices through the integration of environmental considerations into product and service development processes. This study contributes to the literature by providing empirical evidence of the link between environmental management practices, intellectual capital, and the sustainability performance of manufacturing firms in a developing country context. Owing to the study’s focus on manufacturing firms in Uganda, results may not be able to represent the perceptions of accountants of all companies in Uganda or other countries and further research is recommended to explore the perceptions of accountants in different industry sectors or countries to obtain a more comprehensive understanding of the relationship between environmental management practices, intellectual capital, and sustainability performance.
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A Dissertation Submitted to Makerere University Business School (Faculty of Graduate Studies and Research) in Partial Fulfilments of the Requirements for the Award of the Degree of Masters of Science in Accounting and Finance of Makerere University. (PLAN A).
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Ritah, A (2023) Environmental Management Practices, Intellectual Capital, and Sustainability Performance of Manufacturing Firms in Uganda. Unpublished Masters Dissertation Makerere University Business School. Kampala, Uganda.