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Sustainability 2016, 8(4), 359; doi:10.3390/su8040359

The Role of Management Control Systems and Top Teams in Implementing Environmental Sustainability Policies

Departamento de Economía Financiera y Contabilidad, Universidad Pablo de Olavide, Facultad de Ciencias Empresariales, 41013 Sevilla, Spain
Academic Editors: Pauline Deutz and Marc A. Rosen
Received: 8 January 2016 / Revised: 26 February 2016 / Accepted: 6 April 2016 / Published: 12 April 2016
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Abstract

This paper simultaneously examines how the design of management control systems and top management team composition help organizations to implement environmental sustainability policies successfully. It also analyzes the effect of those policies on both short-term and long-term performance. A questionnaire was sent to every member of top management teams in 231 public hospitals in Spain. It obtained 457 useful responses from TMT members, allowing us to collect data on 81 full top management teams (35.06%). The partial least squares statistical technique was used to test the causal research model. It was found that the implementation of environmental sustainability policies has a negative effect on short-term organizational performance and a positive effect on long-term performance. The results show that management control systems and top management team diversity have a complementary effect on implementing policies focused on environmental sustainability. A broad design of management control systems helps organizations adopt sustainability policies to achieve long-term performance. It was also found that top management team diversity mitigates the negative effect of adopting environmental sustainability policies on short-term organizational performance. View Full-Text
Keywords: implementation of environmental sustainability policies; management control system design; top management team; short-term and long-term performance implementation of environmental sustainability policies; management control system design; top management team; short-term and long-term performance
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).

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MDPI and ACS Style

Naranjo-Gil, D. The Role of Management Control Systems and Top Teams in Implementing Environmental Sustainability Policies. Sustainability 2016, 8, 359.

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