환경비용의 추적이 환경성과 및 경제성과에 미치는 영향 = The Effect of Tracking of Environmental Costs on Environmental Performance and Economic Performance

다국어 초록 (Multilingual Abstract)

[Purpose]The aim of this study is to conceptually and empirically examine the relationships of the tracking of environmental costs(TEC), environmental performance and economic performance. More specifically, this study is to examine the effects of TEC on environmental and economic performance.
[Methodology]This study provides empirical results from 132 manufacturing firms supporting the role and influence of environmental costing. This study use PLS(partial least squares) structural equation modeling to analyze empirically hypotheses.
[Findings]TEC is strongly related to environmental performance, and is directly linked to economic performance. Environmental performance is positively associated with economic performance. Also, TEC influences indirectly economic performance through environmental performance. Supporting an eco－efficiency view, the actions emerging from TEC help to reduce environmental impacts which in turn contribute to improving economic performance.
[Implications]This study suggests that the TEC are one important factor that determines the level of improvement in environmental performance that will be reached considering the effect on economic performance.

국문 초록 (Abstract)

[연구목적]본 연구의 목적은 기업의 환경비용의 추적이 환경성과 및 경제성과에 미치는 영향을 개념적․실증적으로 분석하는데 있다. 구체적으로 친환경－효율성 관점에 따라 총환경비용의 많은 부분을 가시화하는 원가회계시스템이 환경에 미치는 영향을 감소시키는 활동을 어느 정도까지 촉진할 수 있는지, 그리고 결과적으로 경제성과의 개선에 기여할 수 있는지를 조사하고자 한다.
[연구방법]본 연구는 KOSPI에 상장되어 있는 132개의 제조기업으로부터 수집한 설문자료를 이용하여 환경비용의 역할과 영향을 지지하는 실증적인 증거를 제공한다. 연구가설은 PLS 구조방정식 모형을 이용하여 검증하였다.
[연구결과]분석결과, 환경비용의 추적은 환경성과에 정의 영향을 미치는 것으로 나타났으며, 환경성과는 경제성과에 정의 영향을 미치는 것으로 나타났다. 또한 환경비용의 추적은 환경성과를 통해 경제성과에 간접적으로 영향을 미치는 것으로 나타났다.
[연구의 시사점]본 연구는 환경비용의 추적이 환경성과의 개선수준을 결정하는 중요한 요인이라는 것을 확인하였다. 환경비용을 특정한 원가중심점에 분리함으로써 초래되는 환경 및 경제적 결과를 고려할 때, 경영자는 환경비용이 항상 표시되는 회계시스템 설계의 중요성을 인식해야 한다.

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