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Sustainable Innovation, Management Accounting and Control Systems, and International Performance

Author

Listed:
  • Ernesto Lopez-Valeiras

    (Accounting and Finance Department, Faculty of Business Administration and Tourism, University of Vigo, 32004 Ourense, Spain
    These authors contributed equally to this work.)

  • Jacobo Gomez-Conde

    (Accounting Department, Faculty of Economics and Business Administration, Universidad Autónoma de Madrid, 28049 Madrid, Spain
    These authors contributed equally to this work.)

  • David Naranjo-Gil

    (Accounting and Finance Department, Faculty of Business Administration, Pablo de Olavide University, 41013 Sevilla, Spain
    These authors contributed equally to this work.)

Abstract

This study analyzes how Management Accounting and Control Systems (MACS) facilitate the appropriation of the benefits of sustainable innovations in organizations. In particular, this paper examines the moderating role of different types of MACS in the relationships between sustainable innovation and international performance at an organizational level. We collected survey data from 123 Spanish and Portuguese organizations. Partial Least Square was used to analyze the data. Results show that the effect of sustainable innovations on international performance is enhanced by contemporary rather than traditional types of MACS. Overall our findings show that MACS can help managers to develop and monitor organizational activities (e.g., costumer services and distribution activities), which support the appropriation of the potential benefits from sustainable innovation. This paper responds to recent calls for in-depth studies about the organizational mechanism that may enhance the success of sustainable innovation.

Suggested Citation

  • Ernesto Lopez-Valeiras & Jacobo Gomez-Conde & David Naranjo-Gil, 2015. "Sustainable Innovation, Management Accounting and Control Systems, and International Performance," Sustainability, MDPI, vol. 7(3), pages 1-14, March.
    • Handle: RePEc:gam:jsusta:v:7:y:2015:i:3:p:3479-3492:d:47180
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