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

Sustainability

Ernesto Lopez-Valeiras¹  Jacobo Gomez-Conde³  David Naranjo-Gil² 

[1] Accounting and Finance Department, Faculty of Business Administration and Tourism, University of Vigo, 32004 Ourense, Spain;Accounting and Finance Department, Faculty of Business Administration, Pablo de Olavide University, 41013 Sevilla, Spain; E-Mail:;Accounting Department, Faculty of Economics and Business Administration, Universidad Autónoma de Madrid, 28049 Madrid, Spain; E-Mail:

关键词: organizational performance;    management accounting and control systems;    sustainability-oriented innovations;    environmental-innovations;   

DOI  :  10.3390/su7033479

来源: mdpi

【 摘 要 】

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.

【 授权许可】

CC BY   
© 2015 by the authors; licensee MDPI, Basel, Switzerland.