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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
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    Citations

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    Cited by:

    1. Huawei Tian & Abu Bakkar Siddik & Farid Ahammad Sobhani, 2024. "From commitment to action: unraveling the pathways from top management commitment to environmental sustainability in the Chinese banking sector," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-12, December.
    2. Hennig, Jan C. & Firk, Sebastian & Wolff, Michael & Coskun, Hülgen, 2023. "Environmental management control systems: Exploring the economic motivation behind their implementation," Journal of Business Research, Elsevier, vol. 169(C).
    3. Stefanie Einhorn & Bernhard Fietz & Thomas W. Guenther & Edeltraud Guenther, 2024. "The relationship of organizational culture with management control systems and environmental management control systems," Review of Managerial Science, Springer, vol. 18(8), pages 2321-2371, August.
    4. 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.
    5. Md. Abu Issa Gazi & Md. Motaher Hossain & Shanta Islam & Abdullah Al Masud & Mohammad Bin Amin & Abdul Rahman bin S Senathirajah & Masuk Abdullah, 2024. "CSR and Sustainable Environmental Performance: An Exploration of Mediating and Moderating Factors," Sustainability, MDPI, vol. 16(19), pages 1-23, September.
    6. Rauter, Romana & Globocnik, Dietfried & Baumgartner, Rupert J., 2023. "The role of organizational controls to advance sustainability innovation performance," Technovation, Elsevier, vol. 128(C).
    7. Bhat, Aijaz Ahmad & Mir, Ajaz Akber & Allie, Adeel Hussain & Ahmad Lone, Mushtaq & Al-Adwan, Ahmad Samed & Jamali, Dima & Riyaz, Iqra, 2024. "Unlocking corporate social responsibility and environmental performance: Mediating role of green strategy, innovation, and leadership," Innovation and Green Development, Elsevier, vol. 3(2).

    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

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