EL-Shishini, Hatem Mohamed, and Makarand Upadhyaya. “The Relationships Between Contextual Variables and Perceived Importance and Benefits of Environmental Management Accounting (EMA) Techniques”. Journal of Environmental Accounting and Management, vol. 6, no. 1, Aug. 2026, pp. 17-32, https://doi.org/10.5890/JEAM.2018.03.002.