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Khaled Salim

    Khaled Salim

    • noneedit
    • My background in social business, social accounting, environmental management accounting and costing, specifically in manufacturing industries, with extensive experience 10 years as an accurate and performance-driven finance manager in being in charge of all financial functions within the compan... moreedit
    This study investigates the primary role of institutional pressure specifically (coercive, mimetic, and normative pressures) to implement environmental management accounting (EMA) among SMEs in Kenya, and how such influences are affected... more
    This study investigates the primary role of institutional pressure specifically (coercive, mimetic, and normative pressures) to implement environmental management accounting (EMA) among SMEs in Kenya, and how such influences are affected by organisational resources and capabilities, with a focus on the function of EMA, on sustainable competitive advantage (SCA). Using an online survey, random samples of 1,162 Kenyan manufacturing SMEs provided the data. The empirical findings indicate that normative and coercive forces have a substantial and direct relationship with EMA adoption. However, there was no correlation between mimetic pressure and the adoption of EMA. In addition, the results revealed that only environmental innovation capability positively and substantially mitigated the effect of coercive and normative pressure on EMA adoption. Our PLS analysis discovered a significant and direct relationship between EMA and SCA. In conclusion, the current research expands our understanding of how firms create EMA through the interaction of institutional forces (i.e., coercive and normative constraints) and environmental innovation potential. Furthermore, this study highlights the relevance and use of EMA in giving information to Kenyan SMEs to conduct superior SCA.
    The aim of this study is to draw a comprehensive image of the relationship between life cycle sustainability assessment (LCSA) impact using the three dimensions, namely life cycle costing (LCC), life cycle assessment (LCA), and social... more
    The aim of this study is to draw a comprehensive image of the relationship between life cycle sustainability assessment (LCSA) impact using the three dimensions, namely life cycle costing (LCC), life cycle assessment (LCA), and social life cycle (SLC), and solid oxide fuel cells (SOFCs). By systematically reviewing and analyzing 43 articles from 17 different peer-reviewed journals between 1998 and 2021, the analysis shows that SOFC-related applications may substantially contribute to a cleaner energy sector in the future via high-level temperature power generation. The result indicated that SOFCs have better implications for environmental performance, as well as being the least cost-effective option for commercially competitive purposes. The review revealed several gaps in the literature; several studies assessed LCA using particular or very few indicators, and the few indicators may not sufficiently assess the environmental impact of SOFCs. Further, limited studies shed the light o...
    The aim of this study is to draw a comprehensive image of the relationship between life cycle sustainability assessment (LCSA) impact using the three dimensions, namely life cycle costing (LCC), life cycle assessment (LCA), and social... more
    The aim of this study is to draw a comprehensive image of the relationship between life cycle sustainability assessment (LCSA) impact using the three dimensions, namely life cycle costing (LCC), life cycle assessment (LCA), and social life cycle (SLC), and solid oxide fuel cells
    (SOFCs). By systematically reviewing and analyzing 43 articles from 17 different peer-reviewed journals between 1998 and 2021, the analysis shows that SOFC-related applications may substantially contribute to a cleaner energy sector in the future via high-level temperature power generation. The result indicated that SOFCs have better implications for environmental performance, as well as being the least cost-effective option for commercially competitive purposes. The review revealed several gaps in the literature; several studies assessed LCA using particular or very few indicators, and the few indicators may not sufficiently assess the environmental impact of SOFCs. Further, limited
    studies shed the light on the association between SLC and SOFCs. Future LCSA studies ought to adopt dynamic criteria, especially environmental impact analysis considering social and economic factors, to enable a feasible comparison of results. Future studies should also target various industrial sectors in developing countries.
    This article seeks to explore the implementation of Material Flow Cost Accounting (MFCA) across the manufacturing sector. The paper aims to understand the role of perceived ecological environmental uncertainty (PEEU) and supplier... more
    This article seeks to explore the implementation of Material Flow Cost Accounting (MFCA) across the manufacturing sector. The paper aims to understand the role of perceived ecological environmental uncertainty (PEEU) and supplier integration (SI) on MFCA implementation, and thus subsequently examines the effect of MFCA implementation on firms' environmental and economic performance. The research model was empirically tested based on online-survey. The questionnaires were emailed to 1200 randomly selected industrial firms. The usable responses was 123 firms. The data was analysed using a structural equation modelling (SEM) approach through partial least square (PLS) software. The main results from survey of 123 companies showed low level of MFCA implementation. Further, the analysis of PLS indicated that companies which recognise bigger ecological environmental uncertainty are less motivated to implement MFCA. Tthe study also found that SI has a direct positive impact on MFCA implementation since companies which decided to implement MFCA were more likely able to achieve better environmental and economic performance. Thus, companies perceive the importance of being ecologically responsible and that such practice will increase companys' prosperity in many ways, ecologically and economically.