Environmental Innovation Practices and Organizational Performance. The Joint Effects of Management Accounting and Control Systems and Environmental Training

*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...