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

Lopez-Valeiras, Ernesto; Gomez-Conde, Jacobo; Naranjo-Gil, David

doi:10.3390/su7033479

Volume 7, Issue 3

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Sustainability 2015, 7(3), 3479-3492; https://doi.org/10.3390/su7033479

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

Ernesto Lopez-Valeiras^1,†,* , Jacobo Gomez-Conde^2,†

and David Naranjo-Gil^3,†

Accounting and Finance Department, Faculty of Business Administration and Tourism, University of Vigo, 32004 Ourense, Spain

Accounting Department, Faculty of Economics and Business Administration, Universidad Autónoma de Madrid, 28049 Madrid, Spain

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 II)

Full-Text | PDF [688 KB, uploaded 23 March 2015] |

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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

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