Integrating environmental management control systems to translate environmental strategy into managerial performance

Peter G. Rötzel, Alexander Stehle, Burkhard Pedell and Katrin Hummel

Journal of Accounting & Organizational Change, 2019, vol. 15, issue 4, 626-653

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.

Keywords: Managerial behavior; Environmental accounting; Management control system; Survey data; Structural equation modeling; M41 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-08-2018-0082

DOI: 10.1108/JAOC-08-2018-0082

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