The aim of this article was to analyze the effects of the (diagnostic, interactive, and combined) use of performance measurement systems (PMS) on environmental satisfaction and the reflections of that on employees’ green work engagement. Studies on management control systems (MCS) and environmental results have prioritized organizational variables, such as sustainable/environmental development. Efforts directed toward MCS to foster employees’ green behaviors are limited. There is also a call for studies that indicate the interdependence of controls associated with performance, innovation, or other variables in which the environmental context is less contemplated. Employees’ engagement is fundamental for organizations to achieve a higher sustainability level. Hence, the study explores employees’ perceptions about how the organization investigated uses one management control (PMS) to promote the congruence of organizational and individual objectives within the context of environmental sustainability. The literature is concerned about understanding the role of MCS in green behaviors and results. Most of the studies focus on organizational results such as performance, with little evidence for employees’ satisfaction or engagement. Similarly, there is a growing demand to explore MCS interdependence for contexts that go beyond innovation or performance. A single entity survey was conducted in a private Brazilian company from the electric power generation sector, resulting in a sample of 101 employees. For the data analysis, partial least squares structural equation modeling and fuzzy-set qualitative comparative analysis were used. The (diagnostic, interactive, and combined) use of PMS positively influences environmental satisfaction and that supports green work engagement. Environmental satisfaction promotes full mediations between the (diagnostic and interactive) use of PMS and green work engagement. Various combinations of conditions lead to high environmental satisfaction and to high green work engagement.
RESUMO O objetivo deste artigo foi analisar os efeitos do uso (diagnóstico, interativo e combinado) do performance measurement systems (PMS) na satisfação ambiental e os reflexos disso no engajamento no trabalho verde de funcionários. Estudos sobre sistemas de controle gerencial (SCG) e resultados ambientais têm priorizado variáveis organizacionais, como o desempenho sustentável/ambiental. Esforços direcionados aos SCG para fomentar comportamentos verdes nos funcionários são limitados. Também existe uma chamada de estudos que apontam a interdependência de controles associada a desempenho, inovação ou outras variáveis em que o contexto ambiental é menos contemplado. O engajamento dos funcionários é fundamental para que as organizações alcancem maior nível de sustentabilidade. Destarte, o estudo explora a percepção de funcionários sobre como a organização investigada usa um controle gerencial (PMS) para promover a congruência dos objetivos organizacionais e individuais no âmbito da sustentabilidade ambiental. A literatura está preocupada em compreender o papel dos SCG em comportamentos e resultados verdes. A maior parcela dos estudos concentra-se em resultados organizacionais como o desempenho, com poucas evidências para satisfação ou engajamento dos funcionários. Similarmente, existe crescente demanda para explorar a interdependência de SCG para contextos além de inovação ou desempenho. Uma single entity survey foi realizada em uma empresa privada brasileira do setor de geração de energia elétrica, resultando em uma amostra de 101 funcionários. Para análise dos dados, utilizaram-se a modelagem de equações estruturais por mínimos quadrados parciais e a análise qualitativa comparativa fuzzy-set. O uso (diagnóstico, interativo e combinado) do PMS influencia positivamente a satisfação ambiental e essa apoia o engajamento no trabalho verde. A satisfação ambiental promove mediações totais entre o uso (diagnóstico e interativo) do PMS e o engajamento no trabalho verde. Diversas combinações de condições levam à alta satisfação ambiental e ao alto engajamento no trabalho verde.
Organizations are pressured by their stakeholders to promote sustainable actions, so they need to adopt strategies that encourage their employees to engage in green behaviors. Our aim was to analyze the effects of green training and involvement on individual green performance, with the intervention of the interactive and diagnostic use of Performance Measurement Systems (PMS), organizational rationale for sustainability, and organizational identification. A survey was conducted with employees of a private electric power generator operating in Brazil, and 101 valid responses were obtained. The analysis used mixed methods: partial least squares structural equation modeling and fuzzy-set qualitative comparative analysis. The findings suggest the influence of green training and involvement on the interactive and diagnostic use of PMS, and on the organizational rationale for sustainability, which influences individual green performance moderated by organizational identification. Furthermore, two (four) combinations of the conditions promote high (low) individual green performance.
RESUMO As organizações são pressionadas pelos stakeholders a promoverem ações sustentáveis, de modo que precisam adotar estratégias que incentivem seus funcionários a apresentarem comportamentos verdes. Assim, objetiva-se analisar os efeitos do treinamento e envolvimento verde no desempenho individual verde, com a interveniência do uso interativo e diagnóstico dos sistemas de mensuração de desempenho (PMS), lógica organizacional para a sustentabilidade e identificação organizacional. Uma survey foi realizada com funcionários de uma geradora privada de energia elétrica, atuante no Brasil, e se obtiveram 101 respostas válidas. Nas análises, utilizaram-se métodos mistos: modelagem de equações estruturais por mínimos quadrados parciais e análise qualitativa comparativa fuzzy-set. Os achados sugerem influência do treinamento e envolvimento verde no uso interativo e diagnóstico do PMS, e desses elementos na lógica organizacional para a sustentabilidade, a qual influencia o desempenho individual verde moderada pela identificação organizacional. Ademais, duas (quatro) combinações entre as condições promovem alto (baixo) desempenho verde individual.
Purpose This study aims to examine the effects of the culture for innovation, work engagement and the use of interactive performance measurement systems (PMSs) in the interorganizational accounting processes automation at a shared services center (SSC). Design/methodology/approach A single-entity survey was carried out at an SSC provider of B2B accounting services of a multinational company in the electrical sector, and structural equation modeling was applied for data analysis. Findings The results show that the culture for innovation, the work engagement and the use of interactive PMS positively and significantly influence the accounting process automation in the investigated SSC. Moreover, the use of interactive PMS presents a mediating effect on the relationship between culture for innovation and work engagement. Research limitations/implications The research findings contribute by revealing that the culture of innovation, work engagement and the interactive PMS support the use of robotic process automation and artificial intelligence in the interorganizational automation of accounting processes in an SSC-type service ecosystem. This highlights the importance of the culture of innovation and the positive feeling toward work being reinforced by the organization and the role of the interactive PMS as a formal instrument to transmit the organizational objectives and provide a common vision. Originality/value The study reveals that the use of interactive PMS seems to be an important conductor of the behavior of employees toward the accounting process automation strategy at the SSC, reinforced, in this case, by the culture of innovation and work engagement.
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