Determinants of Sustainable Organizational Performance: A Strategic Nexus of Blockchain, Supply Chain Integration, Green Supply Chain Management, and Sustainability Management Accounting in the Bangladeshi Firms
Description
This study investigates the impact of supply chain integration (SCI) and green supply chain management (GSCM) on sustainability management accounting (SMA) and sustainable organizational performance (SOP) in Bangladesh’s manufacturing sector. It further examines the mediating role of SMA and the moderating effect of blockchain adoption (BA) between GSCM and SMA, and SCI and SMA. Using purposive sampling and a 5-point Likert scale, data were collected from 364 supply chain professionals in Chittagong and Dhaka. Structural equation modeling (SEM) was employed for analysis. Findings reveal that both GSCM and SCI significantly and positively influence SOP. SMA plays a critical mediating role in translating green and integrated practices into performance outcomes. Additionally, BA significantly moderates the relationship between GSCM/SCI and SOP via SMA, enhancing transparency and traceability. The research contributes to sustainability literature by empirically validating a framework that links BA, GSCM, SCI, and SMA to sustainable performance in an emerging economy. It highlights blockchain’s strategic role in amplifying sustainability outcomes, offering actionable insights for managers and policymakers aiming to strengthen environmental accountability and operational resilience.