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Integrating environmental management control systems to translate environmental strategy into managerial performance

  • Abstract Purpose This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. Design/methodology/approach Based on survey data from 218 firms, the authors test a structural equation model. Findings The results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration between regular and environmental management control systems significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role. Research limitations/implications The typical shortcomings of survey-based research apply to this study. Originality/value While previous research focuses primarily on environmental performance at the organizational level, this study addresses individual managerial performance with regard to environmental outcomes. In addition, the authors investigate how the level of integration between regular and environmental management control systems influences the relationship between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems.

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Metadaten
Author:Peter RötzelORCiD, Alexander Stehle, Burkhard Pedell, Katrin Hummel
DOI:https://doi.org/https://doi.org/10.1108/JAOC-08-2018-0082
Parent Title (English):Journal of Accounting & Organizational Change
Document Type:Article
Language:English
Year of Completion:2019
Release Date:2019/12/19
Tag:Environmental Accounting; Management control system; Managerial behavior; Structural equation modeling; Survey data
GND Keyword:Umweltbezogenes Management
Volume:2015
Issue:4
First Page:626
Last Page:653
Urheberrecht:1
research focus :Wissensmanagement und Strukturwandel / Business Transformation and Innovation Management
Licence (German):Creative Commons - CC BY-NC-ND - Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International
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