Original paper
Environmental Innovation Practices and Organizational Performance. The Joint Effects of Management Accounting and Control Systems and Environmental Training
Abstract
*Purpose. This study analyzes the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement environmental innovation practices. This paper hypothesizes that a forward-looking use of MACS (i.e., interactive use) triggers the implementation of environmental innovation...
Paper Details
Title
Environmental Innovation Practices and Organizational Performance. The Joint Effects of Management Accounting and Control Systems and Environmental Training
Published Date
Jan 1, 2018
Journal
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Notes
History