Model for environmental management accounting and sustainable decision-making in manufacturing micro and small enterprises in Chimbote, Ancash

Abstract

This exploratory, pilot-type study examines how the environmental management accounting model, referred to throughout this paper as EMA, can influence sustainable decision-making of micro and small manufacturing enterprises (MSEs) in Chimbote. A mixed-method, quasi-experimental one-group pretest-posttest design (without a control group) was used, incorporating Likert-type questionnaires, semi-structured interviews and document review. Twenty MSEs voluntarily participated in the pilot implementation of the model. Participants showed changes associated with the intervention: environmental accounting knowledge scores increased by 15.71% and sustainable decision-making scores by 29.80%, both statistically significant according to the Wilcoxon signed-rank test (p < .05). Thematic qualitative analysis showed a positive attitude toward the model, highlighting its usefulness for identifying hidden costs, optimizing resources, and supporting a sustainable organizational culture. Limited technical training and resources were the main barriers identified, while access to green markets and improved corporate image emerged as opportunities. Given the small, non-probabilistic sample and the absence of a control group, these findings should be interpreted as preliminary, exploratory evidence rather than proof of a direct causal effect. Overall, the EMA model offers a practical, flexible, and scalable tool for business sustainability, provided it receives institutional, academic, and regulatory support.