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Contribution Details
| Type | Journal Article |
| Scope | Discipline-based scholarship |
| Title | Integrating Environmental Management Control Systems to Translate Environmental Strategy into Managerial Performance |
| Organization Unit | |
| Authors |
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| Item Subtype | Original Work |
| Refereed | Yes |
| Status | Published electronically before print/final form (Epub ahead of print) |
| Language |
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| Journal Title | Journal of Accounting & Organizational Change |
| Publisher | Emerald |
| Geographical Reach | international |
| ISSN | 1832-5912 |
| Page Range | Epub ahead of print |
| Date | 2019 |
| Abstract Text | This study investigates the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. While prior research focuses primarily on environmental performance at the organizational level, this study specifically addresses individual managerial performance with regard to environmental outcomes. In addition, we investigate how the level of integration between regular and environmental management control systems influences the relation between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems. Based on survey data from 218 firms and structural equation modeling, the results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration 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. |
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