Causal Relationship Analysis between Sustainable Management Control Systems and Ambidextrous Green Innovation Using the DEMATEL Approach

تحلیل روابط علّی بین سیستم کنترل مدیریت پایداری و نوآوری سبز دوسوتوان با رویکرد دیمتل

Razieh Ghorbani, Omid Faraji, Kaveh Asiaei and Mohammad Kashanipour
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Razieh Ghorbani: Ph.D. Student, Faculty of Management and Accounting, Farabi Campus, University of Tehran, Qom, Iran
Omid Faraji: Associate Professor, Faculty of Management and Accounting, Farabi Campus, University of Tehran, Qom, Iran
Kaveh Asiaei: . Associate Professor, Department of Accounting, Finance and Economics, Birmingham City Business School, Birmingham City University, Birmingham, United Kingdom
Mohammad Kashanipour: Associate Professor, Management and Accounting College, Farabi Campus, University of Tehran, Qom, Iran.

Journal of Accounting Advances (JAA), 2025, vol. 17, issue 2, 349-396

Abstract: This study aims to identify the causal relationships between sustainability management control systems and ambidextrous green innovation using the DEMATEL approach. It investigates how sustainability management control systems (beliefs, boundary, diagnostic, and interactive) influence ambidextrous green innovation (exploitative and exploratory). The research employs a quantitative, descriptive-correlational design. Data were collected via a DEMATEL questionnaire developed based on Simons’ (1995) levers of control and the ambidexterity theories of Wijethilake (2017) and Wang et al. (2020). The questionnaire covered six dimensions —four from the levers of control and two from ambidextrous green innovation— and was administered to 12 academic and industry experts in sustainability and management control systems. Results indicate that the beliefs control system exerts the greatest influence and interaction within the model, acting as a causal variable, while exploratory green innovation, as an effect variable, is most influenced by other dimensions. The findings confirm the pivotal role of sustainability management control systems —particularly the beliefs control system— in fostering ambidextrous green innovation. It is recommended that managers strengthen organizational sustainability culture, and that policymakers support exploratory green innovation through financial incentives and regulatory frameworks.

Keywords: Sustainable Management Control System; Ambidextrous Green Innovation; Sustainability; DEMATEL (search for similar items in EconPapers)
JEL-codes: M14 M41 O32 Q56 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jaccad:023592

DOI: 10.22099/jaa.2025.53175.2498

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