Achieving Sustainable Performance in Hotels Through Digital Transformation and Environmental Governance: The Moderating Role of Green Accounting and Environmental Culture

Document Type : Original Article

Authors

1 Hotel Management Department, Faculty of Tourism and Hotels, University of Sadat City, Egypt.

2 Hotel Management Department, Sinai High Institute for Tourism and Hotels, Ras Sidr, Egypt.

Abstract

Few studies have investigated the relationship between digital transformation (DT), environmental governance (EG), and sustainable performance (SP), despite the fact that all three factors are crucial for hotels, especially in the Egyptian context. In addition, it is still unclear how environmental culture (EC) and green accounting (GA) affect the relationship between DT and SP. Therefore, this research explores the impact of DT on SP and EG within the hospitality industry. It also examines the moderating roles of EC and GA, as well as how EG mediates the link between DT and SP. Data from 393 respondents working in five-star hotels in the Greater Cairo area, Egypt, were analyzed using Smart PLS software. Importantly, the results show that EG mediates the relationship between DT and SP, with DT positively influencing both EG and SP. Furthermore, GA and EC bolster these relationships, helping to promote SP. This study enriches the existing literature by clarifying the connection between DT and SP in the hospitality sector.

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