The effects of an enabling approach to eco-control on firms’ environmental performance: A research note

Heggen, Campbell; Sridharan, V. G.

doi:10.1016/j.mar.2020.100724

Cited by 24 publications

(75 citation statements)

References 49 publications

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“…Bisbe and Otley, 2004; Henri, 2006; Koufteros et al , 2014; Chenhall and Moers, 2015). The diagnostic use refers to monitoring outcomes against pre-defined targets and correcting deviations, whereas the interactive use concerns the utilization of performance data to stimulate dialogue and promote learning, also to develop new strategic goals (Heggen and Sridharan, 2021).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

The effects of performance measurement system uses on organizational ambidexterity and firm performance

Mura

Micheli

Longo

2021

IJOPM

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PurposeThis study aims to investigate how dynamic tensions between performance measurement system (PMS) uses enable organizations to achieve both exploitation and exploration and enhance firm performance.Design/methodology/approachThe authors collected survey data on 153 Italian companies. Scales for each construct were validated through an exploratory factor analysis. Data on firm performance were cross-validated by using lagged accounting data. The authors tested our hypotheses using hierarchical ordinary least squares regressions, together with bootstrapping procedures for the test on mediation.FindingsA diagnostic use of PMS has a positive association with both exploitation – e.g. reductions in total costs and lead times – and exploration, e.g. introduction of new products and extension of product ranges. The dynamic tension created by a joint diagnostic and interactive use has the strongest association with organizational ambidexterity, measured as the multiplicative interaction between exploration and exploitation.Practical implicationsIf an organization or business unit is mainly pursuing exploitative goals, a mainly diagnostic use of PMS would be most suitable. If goals are both exploitative and explorative, a mix of diagnostic and interactive uses would be most effective.Originality/valueThis research helps reconcile conflicting views in the literature. The diagnostic use of PMS, far from acting as a “negative force,” appears to be necessary to guide opportunity search and to establish an appropriate scope for exploration-related activities. The authors’ focus on the uses of PMSs shows that ambidexterity is achieved through managerial capability, rather than just through the introduction of systems and structures.

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Section: Theoretical Backgroundmentioning

confidence: 99%

The effects of performance measurement system uses on organizational ambidexterity and firm performance

Mura

Micheli

Longo

2021

IJOPM

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“…Aspectos relacionados aos SCG em perspectivas sustentáveis e ambientais vem recebendo gradativa atenção pelos pesquisadores, na busca de como diferentes perspectivas de desenho e uso de SCG podem fomentar comportamentos e resultados sustentáveis nas organizações (HEGGEN;SRIDHARAN, 2020). Outra tendência interessante pauta-se em abordagens psicológicas e comportamentais, que podem proporcionar discussões relevantes sobre aspectos individuais, de equipe ou a nível de comportamento organizacional, e que podem auxiliar em uma melhor compreensão das causas e efeitos de diferentes SCG nas organizações (HALL, 2016;LEWIS;SUTTON, 2019).…”

Section: Figura 3 -Mapa De Colaboração Dos Paísesunclassified

“…Percebe-se que na perspectiva metodológica, especialmente de técnicas para a análise de dados, existe considerável aplicação da modelagem de equações estruturais ou outras técnicas baseadas em regressão nas pesquisas em SCG. Esses estudos aparecem comumente na literatura de SCG, e buscam fornecer o suporte para as hipóteses por meio dessas técnicas estatísticas citadas CRUZ et al, 2020;HEGGEN;SRIDHARAN, 2020).…”

Section: Figura 3 -Mapa De Colaboração Dos Paísesunclassified

Características Das Publicações Científicas Sobre Sistema De Controle Gerencial

Frare

Barboza

Cruz

et al. 2021

RGO

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O processo de gestão e tomada de decisão apresenta-se de forma relevante no contexto empresarial, não sendo diferente no campo científico que busca compreender e explicar os fenômenos relacionados a tal. Adentre esta perspectiva, surge o Sistema de Controle Gerencial (SCG), meio pelo qual os gestores se utilizam para promover subsídios na tomada de decisão. Ademais, o SCG configura-se como uma importante área dentro da Contabilidade. Assim, o estudo objetiva analisar quais as características das publicações sobre SCG. Para coleta de dados, uma amostra de 721 artigos científicos foi coletada da Web of Science. Estes dados foram tratados nos softwares R e RStudio, no package bibliometrix. Os achados apontam crescimento de publicações a partir de 2007, relevância dos periódicos Accounting Organizations and Society e Management Accounting Research, intensa presença de universidades e pesquisadores da Austrália, maior rede de parcerias internacionais provindas de autores norte americanos e palavras-chaves recentes que apontam temas como sustentabilidade, inovação, psicologia e equações estruturais. Os achados contribuem para a revisitação da literatura sobre SCG e possíveis tendências que podem ser acompanhadas e instrumentalizadas pelos gestores.

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“…In the literature on management control systems (MCS), an emerging portion emphasizes the concern about sustainable, environmental, and green results (Heggen & Sridharan, 2021;Henri & Journeault, 2010;Rehman et al, 2021;Wijethilake, 2017). Among the MCS, one that has been receiving attention is performance measurement systems (PMS), which consist of a wide range of financial and non-financial metrics (Bedford et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

“…Second, MCS studies and environmental results have prioritized organizational variables, such as sustainable or environmental performance (Heggen & Sridharan, 2021;Henri & Journeault, 2010;Rehman et al, 2021;Wijethilake, 2017). Efforts directed toward MCS to foster environmental and green behaviors in employees are more limited, as observed in the studies of Rötzel et al (2019), which analyze environmental MCS as an antecedent of individual managerial performance in relation to environmental results, and of Aguiar (2020), who explores the pro-environmental values statement (informal control) as an antecedent of individuals' proenvironmental behavior.…”

Section: Introductionmentioning

confidence: 99%

Performance measurement systems, environmental satisfaction, and green work engagement,

Frare

Colombo

Beuren

2022

Rev. contab. finanç.

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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.

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The effects of an enabling approach to eco-control on firms’ environmental performance: A research note

Cited by 24 publications

References 49 publications

The effects of performance measurement system uses on organizational ambidexterity and firm performance

The effects of performance measurement system uses on organizational ambidexterity and firm performance

Características Das Publicações Científicas Sobre Sistema De Controle Gerencial

Performance measurement systems, environmental satisfaction, and green work engagement,

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