IDEAS home Printed from https://ideas.repec.org/a/eme/jaocpp/jaoc-08-2018-0082.html
   My bibliography  Save this article

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

Author

Listed:
  • Peter G. Rötzel
  • Alexander Stehle
  • Burkhard Pedell
  • Katrin Hummel

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.

Suggested Citation

  • Peter G. Rötzel & Alexander Stehle & Burkhard Pedell & Katrin Hummel, 2019. "Integrating environmental management control systems to translate environmental strategy into managerial performance," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 15(4), pages 626-653, November.
    • Handle: RePEc:eme:jaocpp:jaoc-08-2018-0082
    DOI: 10.1108/JAOC-08-2018-0082
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2018-0082/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2018-0082/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/JAOC-08-2018-0082?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hua Cheng & Yinhong Yu & Shiyu Zhang, 2024. "Subsidies, green innovation, and the sustainable performance: evidence from heavy-polluting enterprises in China," Journal of Environmental Studies and Sciences, Springer;Association of Environmental Studies and Sciences, vol. 14(1), pages 102-116, March.
    2. Rauter, Romana & Globocnik, Dietfried & Baumgartner, Rupert J., 2023. "The role of organizational controls to advance sustainability innovation performance," Technovation, Elsevier, vol. 128(C).

    More about this item

    Keywords

    Managerial behavior; Environmental accounting; Management control system; Survey data; Structural equation modeling; M41;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaocpp:jaoc-08-2018-0082. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.