IDEAS home Printed from https://ideas.repec.org/a/bla/acctfi/v63y2023i2p2245-2271.html
   My bibliography  Save this article

The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour

Author

Listed:
  • Nuraddeen Abubakar Nuhu
  • Kevin Baird
  • Sophia Su

Abstract

The study contributes to the management control system (MCS), environmental and behavioural reaction literature by examining the mediating role of employee environmental citizenship behaviour on the association between the interactive and diagnostic use of eco‐control with eco‐innovation. Based on an empirical analysis of 406 Australian organisations, the results indicate that employee environmental citizenship behaviour mediates the effect of both the interactive and diagnostic use of eco‐control on eco‐innovation (specifically, eco‐product innovation). The findings highlight the importance of eco‐controls and employee behaviour, specifically employee environmental citizenship behaviour, in influencing eco‐innovation.

Suggested Citation

  • Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2023. "The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2245-2271, June.
    • Handle: RePEc:bla:acctfi:v:63:y:2023:i:2:p:2245-2271
    DOI: 10.1111/acfi.12967
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/acfi.12967
    Download Restriction: no
    File URL: https://libkey.io/10.1111/acfi.12967?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
    ---><---

    References listed on IDEAS

    as
    1. Steven Greenland & Elizabeth Levin & John F. Dalrymple & Barry O’Mahony, 2018. "Sustainable innovation adoption barriers: water sustainability, food production and drip irrigation in Australia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 15(6), pages 727-741, November.
    2. Nicolas Raineri & Pascal Paillé, 2016. "Linking Corporate Policy and Supervisory Support with Environmental Citizenship Behaviors: The Role of Employee Environmental Beliefs and Commitment," Journal of Business Ethics, Springer, vol. 137(1), pages 129-148, August.
    3. Venkateshwaran Narayanan & Gordon Boyce, 2019. "Exploring the transformative potential of management control systems in organisational change towards sustainability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(5), pages 1210-1239, June.
    4. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2022. "The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 371-402, September.
    5. Adler, Paul S. & Chen, Clara Xiaoling, 2011. "Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 63-85, February.
    6. Zhang, Yue-Jun & Peng, Yu-Lu & Ma, Chao-Qun & Shen, Bo, 2017. "Can environmental innovation facilitate carbon emissions reduction? Evidence from China," Energy Policy, Elsevier, vol. 100(C), pages 18-28.
    7. repec:eme:aaaj00:09513571011080180 is not listed on IDEAS
    8. Nuwan Gunarathne & Ki-Hoon Lee, 2015. "Environmental Management Accounting (EMA) for environmental management and organizational change," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 11(3), pages 362-383, September.
    9. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 920-948, September.
    10. Nuraddeen Abubakar Nuhu & Kevin Baird & Ranjith Appuhami, 2019. "The impact of management control systems on organisational change and performance in the public sector," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 15(3), pages 473-495, October.
    11. Fraj, Elena & Matute, Jorge & Melero, Iguácel, 2015. "Environmental strategies and organizational competitiveness in the hotel industry: The role of learning and innovation as determinants of environmental success," Tourism Management, Elsevier, vol. 46(C), pages 30-42.
    12. Robert Simons, 1991. "Strategic orientation and top management attention to control systems," Strategic Management Journal, Wiley Blackwell, vol. 12(1), pages 49-62, January.
    13. Chiu, Chao-Min & Huang, Hsin-Yi & Cheng, Hsiang-Lan & Sun, Pei-Chen, 2015. "Understanding online community citizenship behaviors through social support and social identity," International Journal of Information Management, Elsevier, vol. 35(4), pages 504-519.
    14. Elisabeth Albertini, 2019. "The Contribution of Management Control Systems to Environmental Capabilities," Post-Print halshs-02007194, HAL.
    15. Diane-Laure Arjaliès & Julia Mundy, 2013. "The use of management control systems to manage CSR strategy: A levers of control perspective," Post-Print hal-00980329, HAL.
    16. Burney, Laurie L. & Henle, Christine A. & Widener, Sally K., 2009. "A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 305-321, April.
    17. Carly Moulang & Steven Cahan, 2015. "Performance measurement system use in generating psychological empowerment and individual creativity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(2), pages 519-544, June.
    18. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    19. Maliah Sulaiman & Nik Nazli Nik Ahmad & Norhayati Mohd Alwi, 2005. "Is standard costing obsolete? Empirical evidence from Malaysia," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 20(2), pages 109-124, February.
    20. repec:eme:aaaj00:aaaj-04-2016-2536 is not listed on IDEAS
    21. Bisbe, Josep & Batista-Foguet, Joan-Manuel & Chenhall, Robert, 2007. "Defining management accounting constructs: A methodological note on the risks of conceptual misspecification," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 789-820.
    22. repec:ucp:bkecon:9780226316529 is not listed on IDEAS
    23. Wilke, Dina J. & Radey, Melissa & Langenderfer-Magruder, Lisa, 2017. "Recruitment and retention of child welfare workers in longitudinal research: Successful strategies from the Florida Study of Professionals for Safe Families," Children and Youth Services Review, Elsevier, vol. 78(C), pages 122-128.
    24. repec:eme:aaaj00:aaaj-01-2018-3327 is not listed on IDEAS
    25. Olivier Boiral & Pascal Paillé, 2012. "Organizational Citizenship Behaviour for the Environment: Measurement and Validation," Journal of Business Ethics, Springer, vol. 109(4), pages 431-445, September.
    26. Hall, Matthew, 2016. "Realising the richness of psychology theory in contingency-based management accounting research," LSE Research Online Documents on Economics 64960, London School of Economics and Political Science, LSE Library.
    27. Jacobo Gomez-Conde & Rogerio Joao Lunkes & Fabricia Silva Rosa, 2019. "Environmental innovation practices and operational performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(5), pages 1325-1357, July.
    28. Sunder, Jayanthi & Sunder, Shyam V. & Zhang, Jingjing, 2017. "Pilot CEOs and corporate innovation," Journal of Financial Economics, Elsevier, vol. 123(1), pages 209-224.
    29. Russell Tatenda Munodawafa & Satirenjit Kaur Johl, 2019. "A Systematic Review of Eco-Innovation and Performance from the Resource-Based and Stakeholder Perspectives," Sustainability, MDPI, vol. 11(21), pages 1-23, November.
    30. Bedford, David S. & Bisbe, Josep & Sweeney, Breda, 2019. "Performance measurement systems as generators of cognitive conflict in ambidextrous firms," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 21-37.
    31. Peter J Jordan & Ashlea C Troth, 2020. "Common method bias in applied settings: The dilemma of researching in organizations," Australian Journal of Management, Australian School of Business, vol. 45(1), pages 3-14, February.
    32. Nicolas Raineri & Pascal Paillé, 2016. "Linking Corporate Policy and Supervisory Support with Environmental Citizenship Behaviors: The Role of Employee Environmental Beliefs and Commitment," Post-Print hal-03795971, HAL.
    33. Elisabeth Albertini, 2019. "The Contribution of Management Control Systems to Environmental Capabilities," Journal of Business Ethics, Springer, vol. 159(4), pages 1163-1180, November.
    34. Josep Bisbe & Ricardo Malagueno, 2009. "The Choice of Interactive Control Systems under Different Innovation Management Modes," European Accounting Review, Taylor & Francis Journals, vol. 18(2), pages 371-405.
    35. Pascal Paillé & Yang Chen & Olivier Boiral & Jiafei Jin, 2014. "The Impact of Human Resource Management on Environmental Performance: An Employee-Level Study," Journal of Business Ethics, Springer, vol. 121(3), pages 451-466, May.
    36. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
    37. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 920-948, September.
    38. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    39. David Gadenne & Jessica Kennedy & Catherine McKeiver, 2009. "An Empirical Study of Environmental Awareness and Practices in SMEs," Journal of Business Ethics, Springer, vol. 84(1), pages 45-63, January.
    40. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    41. Nicolas Raineri & Pascal Paillé, 2016. "Erratum to: Linking Corporate Policy and Supervisory Support with Environmental Citizenship Behaviors: The Role of Employee Environmental Beliefs and Commitment," Journal of Business Ethics, Springer, vol. 137(1), pages 211-211, August.
    42. repec:eme:maj000:02686900510574539 is not listed on IDEAS
    43. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    44. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 141-163.
    45. Lingyun Mi & Ting Xu & Xiaoli Gan & Hong Chen & Lijie Qiao & Hanlin Zhu, 2019. "How to Motivate Employees’ Environmental Citizenship Behavior through Perceived Interpersonal Circle Power? A New Perspective from Chinese Circle Culture," Sustainability, MDPI, vol. 11(17), pages 1-15, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2022. "The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 371-402, September.
    2. Christina Boedker & Kar Ming Chong, 2022. "The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4587-4614, December.
    3. Journeault, Marc & De Rongé, Yves & Henri, Jean-François, 2016. "Levers of eco-control and competitive environmental strategy," The British Accounting Review, Elsevier, vol. 48(3), pages 316-340.
    4. Habib Mahama & Zhichao (Alex) Wang, 2023. "Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3253-3296, September.
    5. Belete J. Bobe & Ralph Kober, 2020. "Does gender matter? The association between gender and the use of management control systems and performance measures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2063-2098, September.
    6. Claire Dambrin & Hélène Löning, 2008. "R.Simons, un piagétien qui s'ignore ? Systèmes de contrôle interactifs et processus de formation de l'intelligence et d'accès à la connaissance," Post-Print halshs-00522503, HAL.
    7. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    8. Bisbe, Josep & Kruis, Anne-Marie & Madini, Paola, 2019. "Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 124-144.
    9. Laguir, Issam & Stekelorum, Rébecca & El Baz, Jamal, 2021. "Proactive environmental strategy and performances of third party logistics providers (TPLs): Investigating the role of eco-control systems," International Journal of Production Economics, Elsevier, vol. 240(C).
    10. Stefan Hofmann & Andreas Wald & Ronald Gleich, 2012. "Determinants and effects of the diagnostic and interactive use of control systems: an empirical analysis on the use of budgets," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 153-182, December.
    11. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    12. James T. Mackey & F. Johnny Deng, 2016. "Examining the Role of Management Control Systems in the Creation of an Innovative Culture," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 13(03), pages 1-27, June.
    13. Tiina Henttu-Aho, 2018. "The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 327-360, December.
    14. Bellora-Bienengräber, Lucia & Derfuss, Klaus & Endrikat, Jan, 2023. "Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions," Accounting, Organizations and Society, Elsevier, vol. 106(C).
    15. Ewelina Zarzycka & Justyna Dobroszek & Lauri Lepistö & Sinikka Moilanen, 2019. "Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 251-286, October.
    16. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
    17. Erkki K. Laitinen & Aapo Länsiluoto & Soila Salonen, 2016. "Interactive budgeting, product innovation, and firm performance: empirical evidence from Finnish firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 293-322, November.
    18. Emer Curtis & Breda Sweeney, 2017. "Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension," Accounting and Business Research, Taylor & Francis Journals, vol. 47(3), pages 313-343, April.
    19. Elisabeth Albertini, 2019. "The Contribution of Management Control Systems to Environmental Capabilities," Journal of Business Ethics, Springer, vol. 159(4), pages 1163-1180, November.
    20. Dambrin, Claire & Löning, Hélène, 2008. "Uncovering Simons’ structuralism with cognitive theories: Interactive control systems and processes of learning," HEC Research Papers Series 896, HEC Paris.

    More about this item

    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:bla:acctfi:v:63:y:2023:i:2:p:2245-2271. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/aaanzea.html .

    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.