The impact of Green Intellectual Capital (GIC) on the development of Supply Chain Performance (SCP).

El Halawany, Safaa Mohammed; Shehata, Shehata Elsayed

doi:10.21608/caf.2024.372919

The impact of Green Intellectual Capital (GIC) on the development of Supply Chain Performance (SCP).

المؤلفون

¹ Assistant Lecturer,Information Systems department High Institute for Computer & Information Systems- Abi Qir Alexandria, Egyp

² Professor, Department of Accounting and Auditing, Faculty of Commerce, Alexandria University, Egypt

10.21608/caf.2024.372919

المستخلص

The supply chain has become a crucial element of competitive strategy, aimed at improving organizational efficiency and financial gains. It represents a relatively recent and swiftly growing field, revolutionizing how both manufacturing and non-manufacturing entities address customer demands. This paper seeks to determine how green intellectual capital and environmental management accounting (EMA) contribute to enhancing supply chain performance (SCP) within businesses.
Drawing from the natural resource-based view of the organization and resource orchestration theory, we propose natural resource orchestration to explore how green intellectual capital and environmental management accounting drive environmental performance and supply chain development.
The utilization of environmental management accounting mediates the link between green intellectual capital and environmental performance, as well as supply chain development. This paper offers critical perspectives on how organizations effectively coordinate various green resources—such as green intellectual capital and environmental management accounting—to foster environmental performance and supply chain development. It also introduces how environmental management accounting facilitates the translation of green intellectual capital into improved environmental performance and supply chain development.

الكلمات الرئيسية