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This study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship between environmental management accounting and organizational performance.

This research uses survey methods designed for management accountants of large manufacturing companies in Indonesia. Data from 123 respondents were analyzed using the WarpPLS.

The implementation of environmental management accounting exerted a positive effect on organizational performance. It is evident that the implementation of environmental management accounting encourages companies to innovate processes which will improve how well the organization performs.

These findings still contained several limitations such as data were only collected from one province in Indonesia, and so the findings might not be generalizable to other provinces in Indonesia. Also, the number of variables studied only involved three. The study only focused on certain dimensions of environmental management accounting without considering other dimensions in-depth.

These findings extend the literature on environmental management accounting and demonstrate, from a practical perspective, environmental management accounting (EMA), which prioritizes the environment, will encourage companies to innovate their processes so that they are more environmentally friendly; EMA recognizes the important role of accountants in managing environmental issues.

This study documents the importance of environmental management accounting to assist companies in getting accurate information on environmental issues and environmental costs.

The purpose of this study is to examine the mediating effect of effort on the relationship between both accountability pressure and self‐efficacy, and auditors' performance.

The paper uses a between‐subjects experimental research design with accountability pressure manipulated randomly to two groups, accountable and non‐accountable. Each participant is required to perform internal control tasks.

Based on partial least square (PLS) analysis, results indicate that both variables, i.e. accountability pressure and self‐efficacy, are positively related to audit judgment performance through the process of high level of effort. High self‐efficacious participants who received accountability pressure would have high levels of effort, which in turn increase audit judgment performance.

This study provides further evidence on the effect of motivational factors on auditors' performance. Understanding the mediating role of some motivational variables is crucial in designing a continuous development program to enhance auditors' performance. The proposed framework of effort as a mediating variable is consistent with Libby and Lipe and Chang et al., who argue that accountability pressure and self‐efficacy would cause individuals to increase their effort in order to perform better.

The paper contributes to the literature on motivational factors that would explain the variability in audit judgments in coping with complex audit tasks.

There are many investigations in design methodologies, but there are also divergences and convergences as there are so many points of view. This study aims to evaluate to corroborate and deepen other researchers’ findings, dissipate divergences and provide directing to future work on the subject from a methodological and convergent perspective.

This study analyzes the previous reviews (about 15 reviews) and based on the consensus and the classifications provided by these authors, a significant sample of research is analyzed in the design for additive manufacturing (DFAM) theme (approximately 80 articles until June of 2017 and approximately 280–300 articles until February of 2019) through descriptive statistics, to corroborate and deepen the findings of other researchers.

Throughout this work, this paper found statistics indicating that the main areas studied are: multiple objective optimizations, execution of the design, general DFAM and DFAM for functional performance. Among the main conclusions: there is a lack of innovation in the products developed with the methodologies, there is a lack of exhaustivity in the methodologies, there are few efforts to include environmental aspects in the methodologies, many of the methods include economic and cost evaluation, but are not very explicit and broad (sustainability evaluation), it is necessary to consider a greater variety of functions, among other conclusions

The novelty in this study is the methodology. It is very objective, comprehensive and quantitative. The starting point is not the case studies nor the qualitative criteria, but the figures and quantities of methodologies. The main contribution of this review article is to guide future work on the subject from a methodological and convergent perspective and this article provides a broad database with articles containing information on many issues to make decisions: design methodology; optimization; processes, selection of parts and materials; cost and product management; mechanical, electrical and thermal properties; health and environmental impact, etc.