Abstract

The growing importance of building competitiveness has been recognized as a critical factor for organizational success globally. This has led to a surge in academic attention, particularly in exploring strategies that contribute to enhancing competitiveness. In this context, the present article investigates the impact of green economy-based accounting strategies, including green finance, green transformational leadership (GTL), and green creativity, on the competitiveness of the textile creative economy, specifically micro, small, and medium enterprises (MSMEs) in Indonesia. The study further explores the mediating role of green organizational identity (GOI) in the relationship between green finance, GTL, green creativity, and competitiveness. The methodology employed in the study involved the collection of data through survey questionnaires, targeting employees of MSMEs. The data was analysed using Smart-PLS to evaluate the reliability and the interrelationships between the variables. The findings demonstrate that green finance, GTL, and green creativity are positively associated with competitiveness, indicating that these green strategies contribute significantly to enhancing the competitive position of MSMEs. Additionally, the results show that GOI plays a critical mediating role in linking green finance, GTL, and green creativity with competitiveness, suggesting that a strong green organizational identity can amplify the positive effects of these green strategies on competitiveness. The implications of this study are particularly relevant for policymakers and regulators, as it provides guidance on how to develop and implement regulations aimed at improving competitiveness through the adoption of effective green finance, GTL, and green creativity. By fostering a strong green organizational identity, MSMEs can better align their green strategies with competitiveness goals, thereby ensuring sustainable growth in the textile creative economy of Indonesia