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Environmental innovation practices and operational performance

Author

Listed:
  • Jacobo Gomez-Conde
  • Rogerio Joao Lunkes
  • Fabricia Silva Rosa

Abstract

Purpose - The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement environmental innovation practices. This paper hypothesizes that a forward-looking use of MACS (i.e. interactive use) triggers the implementation of environmental innovation practices, resulting in higher operational performance. Furthermore, the authors argue that the monitoring role of MACS (i.e. diagnostic use) combined with environmental training improves the effect of environmental innovation practices on operational performance. Design/methodology/approach - Hypotheses are examined through a questionnaire survey. The analyses are based on responses in an empirical study from 89 Brazilian hotels. Findings - Empirical findings from a hierarchical moderated regression analysis support the hypothesized links. Originality/value - This study contributes to the environmental management and management control literature by providing novel evidence on the roles MACS play in the field of sustainable development. Based on the LOC framework, the authors shed light on the understanding of how managers introduce and monitor environmental innovation practices, as well as also outlining the key effects of environmental training in enabling the novel abilities of managers and employees to better understand environmental data and identify novel potential environmentally friendly solutions in the case of deviations. This paper also adds to Wijethilakeet al.(2017), providing new empirical evidence on how firms design, implement and use MACS that capture institutional pressures for sustainability from multiple stakeholders.

Suggested Citation

  • 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.
  • Handle: RePEc:eme:aaajpp:aaaj-01-2018-3327
    DOI: 10.1108/AAAJ-01-2018-3327
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    Citations

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    Cited by:

    1. Lea Fobbe, 2020. "Analysing Organisational Collaboration Practices for Sustainability," Sustainability, MDPI, vol. 12(6), pages 1-21, March.
    2. José Giménez & Antonia Madrid-Guijarro & Antonio Duréndez, 2019. "Competitive Capabilities for the Innovation and Performance of Spanish Construction Companies," Sustainability, MDPI, vol. 11(19), pages 1-24, October.
    3. 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.
    4. Filipa Campos & Luís Lima Santos & Conceição Gomes & Lucília Cardoso, 2022. "Management Accounting Practices in the Hospitality Industry: A Systematic Review and Critical Approach," Tourism and Hospitality, MDPI, vol. 3(1), pages 1-22, February.
    5. Mariela Carvajal & Muhammad Nadeem & Rashid Zaman, 2022. "Biodiversity disclosure, sustainable development and environmental initiatives: Does board gender diversity matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 969-987, March.
    6. Viktorija Varaniūtė & Ineta Žičkutė & Akvilė Žandaravičiūtė, 2022. "The Changing Role of Management Accounting in Product Development: Directions to Digitalization, Sustainability, and Circularity," Sustainability, MDPI, vol. 14(8), pages 1-17, April.
    7. Rogério João Lunkes & Fabricia Silva da Rosa & Januário José Monteiro & Daiane Antonini Bortoluzzi, 2020. "Interactions among Environmental Training, Environmental Strategic Planning and Personnel Controls in Radical Environmental Innovation," Sustainability, MDPI, vol. 12(20), pages 1-13, October.
    8. Rogério João Lunkes & Fabricia Silva da Rosa & Pamela Lattanzi, 2020. "The Effect of the Perceived Utility of a Management Control System with a Broad Scope on the Use of Food Waste Information and on Financial and Non-Financial Performances in Restaurants," Sustainability, MDPI, vol. 12(15), pages 1-14, August.
    9. Wengang Zhang & Feng Xu & Xuefeng Wang, 2020. "How Green Transformational Leadership Affects Green Creativity: Creative Process Engagement as Intermediary Bond and Green Innovation Strategy as Boundary Spanner," Sustainability, MDPI, vol. 12(9), pages 1-17, May.

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