Work

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

Year: 2015

Type: article

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.

Source: Sustainability

DOI: 10.3390/su7033479

Authors: Ernesto Lopez-Valeiras, Jacobo Gomez-Conde, David Naranjo-Gil

Institutions: Universidade de Vigo, Universidad Autónoma de Madrid, Universidad Pablo de Olavide

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

Estimated APC paid: $2,896

Funder: European Commission