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

Ernesto Lopez-Valeiras, Jacobo Gomez-Conde and David Naranjo-Gil
Additional contact information
Ernesto Lopez-Valeiras: Accounting and Finance Department, Faculty of Business Administration and Tourism, University of Vigo, 32004 Ourense, Spain
Jacobo Gomez-Conde: Accounting Department, Faculty of Economics and Business Administration, Universidad Autónoma de Madrid, 28049 Madrid, Spain
David Naranjo-Gil: Accounting and Finance Department, Faculty of Business Administration, Pablo de Olavide University, 41013 Sevilla, Spain

Sustainability, 2015, vol. 7, issue 3, 1-14

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.

Keywords: organizational performance; management accounting and control systems; sustainability-oriented innovations; environmental-innovations (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (19)

Downloads: (external link)
https://www.mdpi.com/2071-1050/7/3/3479/pdf (application/pdf)
https://www.mdpi.com/2071-1050/7/3/3479/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:7:y:2015:i:3:p:3479-3492:d:47180

Access Statistics for this article

Sustainability is currently edited by Ms. Alexandra Wu

More articles in Sustainability from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().