Next Article in Journal
Evaluation of Barriers of Corporate Social Responsibility Using an Analytical Hierarchy Process under a Fuzzy Environment—A Textile Case
Next Article in Special Issue
Labor Union Effects on Innovation and Commercialization Productivity: An Integrated Propensity Score Matching and Two-Stage Data Envelopment Analysis
Previous Article in Journal
Economic Impacts of Total Water Use Control in the Heihe River Basin in Northwestern China—An Integrated CGE-BEM Modeling Approach
Previous Article in Special Issue
Present State and Trends of the Geoinformation Industry in China
Article Menu

Export Article

Open AccessArticle
Sustainability 2015, 7(3), 3479-3492; doi:10.3390/su7033479

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

1
Accounting and Finance Department, Faculty of Business Administration and Tourism, University of Vigo, 32004 Ourense, Spain
2
Accounting Department, Faculty of Economics and Business Administration, Universidad Autónoma de Madrid, 28049 Madrid, Spain
3
Accounting and Finance Department, Faculty of Business Administration, Pablo de Olavide University, 41013 Sevilla, Spain
These authors contributed equally to this work.
*
Author to whom correspondence should be addressed.
Academic Editor: Marc A. Rosen
Received: 24 December 2014 / Revised: 26 February 2015 / Accepted: 17 March 2015 / Published: 23 March 2015
(This article belongs to the Special Issue Sustainable Business and Development)
View Full-Text   |   Download PDF [688 KB, uploaded 23 March 2015]   |  

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. View Full-Text
Keywords: organizational performance; management accounting and control systems; sustainability-oriented innovations; environmental-innovations organizational performance; management accounting and control systems; sustainability-oriented innovations; environmental-innovations
Figures

Figure 1

This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).

Scifeed alert for new publications

Never miss any articles matching your research from any publisher
  • Get alerts for new papers matching your research
  • Find out the new papers from selected authors
  • Updated daily for 49'000+ journals and 6000+ publishers
  • Define your Scifeed now

SciFeed Share & Cite This Article

MDPI and ACS Style

Lopez-Valeiras, E.; Gomez-Conde, J.; Naranjo-Gil, D. Sustainable Innovation, Management Accounting and Control Systems, and International Performance. Sustainability 2015, 7, 3479-3492.

Show more citation formats Show less citations formats

Related Articles

Article Metrics

Article Access Statistics

1

Comments

[Return to top]
Sustainability EISSN 2071-1050 Published by MDPI AG, Basel, Switzerland RSS E-Mail Table of Contents Alert
Back to Top