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Eco-control: The influence of management control systems on environmental and economic performance

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  • Henri, Jean-François
  • Journeault, Marc
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    Abstract

    Eco-control is the application of financial and strategic control methods to environmental management. In this study, we investigate to what extent eco-control influences environmental and economic performance. Using survey-data from a sample of Canadian manufacturing firms, the results suggest that eco-control has no direct effect on economic performance. A mediating effect of environmental performance on the link between eco-control and economic performance is observed in different contexts. More specifically, eco-control indirectly influences economic performance in the context of (i) higher environmental exposure, (ii) higher public visibility, (iii) higher environmental concern, and (iv) larger size. This study contributes to the management accounting literature by providing insight into the roles and contributions of management accounting in the context of sustainable development.

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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 35 (2010)
    Issue (Month): 1 (January)
    Pages: 63-80

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    Handle: RePEc:eee:aosoci:v:35:y:2010:i:1:p:63-80

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    Web page: http://www.elsevier.com/locate/aos

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    Cited by:
    1. Alexander Mersereau & Nicolas Mottis, 2011. "Corporate social responsibility and management control," Post-Print hal-00661041, HAL.
    2. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(7), pages 829-846, September.
    3. Zhang, Bin & Wang, Zhaohua, 2014. "Inter-firm collaborations on carbon emission reduction within industrial chains in China: Practices, drivers and effects on firms' performances," Energy Economics, Elsevier, vol. 42(C), pages 115-131.
    4. Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.
    5. Nadia Albu & Catalin Nicolae Albu, 2012. "Strategies For And Implications Of The Ifrs For Smes Implementation In Emerging Economies," Post-Print hal-00936564, HAL.
    6. Fujii, Hidemichi & Iwata, Kazuyuki & Kaneko, Shinji & Managi, Shunsuke, 2012. "Corporate environmental and economic performances of Japanese manufacturing firms: Empirical study for sustainable development," MPRA Paper 39564, University Library of Munich, Germany.

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