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
*
Author to whom correspondence should be addressed.
†
These authors contributed equally to this work.
Academic Editor: Marc A. Rosen
Sustainability 2015, 7(3), 3479-3492; https://doi.org/10.3390/su7033479
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 II)
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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Keywords:
organizational performance; management accounting and control systems; sustainability-oriented innovations; environmental-innovations
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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.
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