The Role of Eco-Innovation and Environmental Management Accounting in Fostering Performance Effect by Green Dynamic Capabilities in the Hotel Industry

Basit Öğe Kaydı
dc.authorid0000-0003-4538-4944
dc.authorid0000-0002-4290-6383
dc.contributor.authorAcar, Avni Zafer
dc.contributor.authorAcar, Pinar
dc.contributor.authorAslan, Mustafa
dc.contributor.authorYaylali, Ipek
dc.contributor.authorYilmaz, Onur Kemal
dc.date.accessioned2026-04-04T18:56:08Z
dc.date.available2026-04-04T18:56:08Z
dc.date.issued2025
dc.departmentİstanbul Bilgi Üniversitesi
dc.description.abstractDespite growing attention to sustainability in the global tourism industry, empirical evidence explaining how internal organizational capabilities translate into superior environmental performance remains scarce-particularly in emerging markets. This study investigates the performance effects of green dynamic capabilities (GDC) in driving environmental performance in the hotel industry, with a particular focus on the mediating effect of eco-innovation (ECI) and the moderating effect of environmental management accounting (EMA). Although environmental sustainability in tourism has become a global imperative, limited empirical evidence exists on how internal capabilities and accounting practices jointly enhance hotels' green performance-particularly within emerging economies such as T & uuml;rkiye. Drawing on dynamic capabilities theory and resource orchestration perspectives, this study addresses this research gap by analyzing survey data collected from 108 managers of Green Key-certified hotels in T & uuml;rkiye. The developed research framework was tested through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4. The results reveal that GDCs positively influence environmental performance, and this relationship is significantly mediated by ECI. Moreover, EMA strengthens the positive effect of GDCs on ECI, highlighting its role as an enabling internal infrastructure. These findings suggest that the realization of sustainability outcomes depends not only on the presence of capabilities but also on how these are embedded within innovation processes and internal organizing systems. The study contributes to sustainability and management literature by offering a context-specific understanding of the capability-infrastructure-performance nexus and providing actionable insights for hotel managers in emerging tourism markets.
dc.identifier.doi10.3390/su17219487
dc.identifier.doi10.3390/su17219487
dc.identifier.issn2071-1050
dc.identifier.issue21
dc.identifier.scopus2-s2.0-105025934270
dc.identifier.scopusqualityQ1
dc.identifier.urihttps://doi.org/10.3390/su17219487
dc.identifier.urihttps://hdl.handle.net/11411/10707
dc.identifier.volume17
dc.identifier.wosWOS:001613083100001
dc.identifier.wosqualityQ2
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.language.isoen
dc.publisherMdpi
dc.relation.ispartofSustainability
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_WoS_20260402
dc.snmzKA_Scopus_20260402
dc.subjectGreen Dynamic Capabilities
dc.subjectEco-Innovation
dc.subjectEnvironmental Management Accounting
dc.subjectOrganizational Performance
dc.subjectResource-Based View
dc.subjectDynamic Capabilities Theory
dc.titleThe Role of Eco-Innovation and Environmental Management Accounting in Fostering Performance Effect by Green Dynamic Capabilities in the Hotel Industry
dc.typeArticle

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