search query: @indexterm management control / total: 580
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| Author: | Henri, J-F. Journeault, M. |
| Title: | Eco-control: The influence of management control systems on environmental and economic performance |
| Journal: | Accounting, Organizations and Society
2010 : JAN, VOL. 35:1, p. 63-80 |
| Index terms: | control systems management control performance management environment Canada |
| Language: | eng |
| Abstract: | Eco-control can be defined as the application of financial and strategic control methods to environmental management. This study investigates to what extent eco-control influences environmental and economic performance. It uses survey data from a sample of Canadian manufacturing firms. The results show, among others, that eco-control has no direct effect on economic performance. The paper observes a mediating effect of environmental performance on the link between eco-control and economic performance in different contexts. Eco-control, specifically, indirectly influences economis performance in the context of higher environmental exposure, higher public visibility, higher environmental concern, and larger size. The study provides insight into the roles and contributions of management accounting in the context of sustainable development. |
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