Does EMA implementation promote green innovation? The mediation effects of both cross‐functional coopetition and supplier co‐creation
基于资源基础观和动态能力理论，通过对799家中国企业的多波调查，发现环境管理会计实施通过跨职能竞合和供应商共创的中介作用促进绿色过程与产品创新，但供应商共创仅中介绿色过程创新。
Abstract The call for green innovation necessitates the creation of an ecosystem that is friendly to the environment. Certain environmental regulations and standards are put in place to foster this type of innovation. However, there are many literature debates on the impact of guidelines and management controls on green innovation. Drawing on both the resource‐based view (RBV) and dynamic capability theory (DCT), this study investigates the impact of environmental management accounting (EMA) implementation on green process and product innovation, considering the mediating effects of cross‐functional coopetition and supplier co‐creation. Multi‐wave surveys were conducted across 799 Chinese companies. The results show that EMA implementation has a positive effect on both cross‐functional coopetition and co‐creation. In addition, cross‐functional coopetition serves to mediate the relationship between EMA implementation and both green process and product innovation. However, it should be noted that supplier co‐creation only serves to mediate the relationship between EMA implementation and green process innovation, rather than green product innovation. Overall, this research adds to the RBV literature by offering a fresh perspective on the role of cross‐functional coopetition in situations where resources are shared and conflicts occur simultaneously. Furthermore, the study enhances our understanding of DCT by examining the role of supplier co‐creation. This research delves into how companies balance resource availability with environmental adaptability, striking a balance between replication and renewal.