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

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  • 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.

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  • 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
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    References listed on IDEAS

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