Sustainable innovation, management accounting and control systems, and international performance
Entity
UAM. Departamento de ContabilidadPublisher
MDPIDate
2015-03-23Citation
Sustainability 7 (2015): 3479-3492ISSN
2071-1050Funded by
This study used the database developed within the REAL Project framework [0149_REAL_1_P]. This project was 75% co-financed by the European Union through POCTEP (operational program for cross-border cooperation Spain-Portugal 2007–2013).Project
REAL Project framework 0149_REAL_1_PEditor's Version
http://dx.doi.org/10.3390/su7033479Subjects
Organizational performance; Management accounting and control systems; Sustainability-oriented innovations; Environmental-innovations; EconomíaAbstract
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.
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Google Scholar:López Valeiras, Ernesto
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Gómez Conde, Jacobo
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Naranjo Gil, David
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