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

Integrating environmental management control systems to translate environmental strategy into... This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance.Design/methodology/approachBased on survey data from 218 firms, the authors test a structural equation model.FindingsThe 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/implicationsThe typical shortcomings of survey-based research apply to this study.Originality/valueWhile 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting & Organizational Change Emerald Publishing

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

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1832-5912
DOI
10.1108/jaoc-08-2018-0082
Publisher site
See Article on Publisher Site

Abstract

This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance.Design/methodology/approachBased on survey data from 218 firms, the authors test a structural equation model.FindingsThe 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/implicationsThe typical shortcomings of survey-based research apply to this study.Originality/valueWhile 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.

Journal

Journal of Accounting & Organizational ChangeEmerald Publishing

Published: Nov 22, 2019

Keywords: Managerial behavior; Environmental accounting; Management control system; Survey data; Structural equation modeling; M41

References