Sustainable innovation, management accounting and control systems, and international performance
EntityUAM. Departamento de Contabilidad
CitationSustainability 7 (2015): 3479-3492
Funded byThis 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).
ProjectREAL Project framework 0149_REAL_1_P
SubjectsOrganizational performance; Management accounting and control systems; Sustainability-oriented innovations; Environmental-innovations; Economía
Esta obra está bajo una Licencia Creative Commons Atribución 4.0 Internacional.
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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