Sustainable innovation, management accounting and control systems, and international performance

Sustainability (Switzerland)

Volumn 7, Issue 3, 2015, Pages 3479-3492

  Lopez Valeiras, Ernesto ^a   Gomez Conde, Jacobo ^b   Naranjo Gil, David ^c  

^a UNIVERSITY OF VIGO   (Spain)

^b UNIVERSIDAD AUTÓNOMA DE MADRID   (Spain)

^c UNIVERSIDAD PABLO DE OLAVIDE   (Spain)

Author keywords

Environmental innovations; Management accounting and control systems; Organizational performance; Sustainability oriented innovations

Indexed keywords

CONTROL SYSTEM; DATA ACQUISITION; INNOVATION; INTERNATIONAL COMPARISON; MANAGEMENT PRACTICE; MONITORING; ORGANIZATIONAL CHANGE; PERFORMANCE ASSESSMENT; SUSTAINABILITY;

EID: 84926384758     PISSN: None     EISSN: 20711050     Source Type: Journal    
DOI: 10.3390/su7033479     Document Type: Article

References (59)

1. Kobayashi, H.; Kato, M.; Maezawa, Y.; Sano, K. An R&D management framework for eco-technology. Sustainability 2011, 3, 1282-1301.
2. Sánchez-Medina, P.S.; Corbett, J.; Toledo-López, A. Environmental innovation and sustainability in small handicraft businesses in Mexico. Sustainability 2011, 3, 984-1002.
3. OECD. Eco-Innovation in Industry: Enabling Green Growth; OECD Publishing: Paris, France, 2010.
4. OECD. Better Policies to Support Eco-Innovation; OECD Publishing: Paris, France, 2011.
5. Fritz, M.; Schiefer, G. Food chain management for sustainable food system development: A European research agenda. Agribusiness 2008, 24, 440-452.
6. Wagner, M. Links Between sustainability-related innovation and sustainability management. Available online: http://sfb649.wiwi.huberlin.de/papers/pdf/SFB649DP2008-046.pdf (accessed on 12 December 2014).
7. Boons, F.; Montalvo, C.; Quist, J.; Wagner, M. Sustainable innovation, business models and economic performance: An overview. J. Clean. Prod. 2013, 45, 1-8.
8. Ada, E.; Kazancoglu, Y.; Sagnak, M. Improving competitiveness of small- and medium-sized enterprises (smes) in agriproduct export business through ANP: The Turkey case. Agribusiness 2013, 29, 524-537.
9. Moon, J.; Gond, J.-P.; Grubnic, S.; Herzig, C. Management Control for Sustainability Strategy; CIMA Research Executive Summary Series 7; Chartered Institute of Management Accountants: London, UK, 2011.
10. Ansuategi, A.; Escapa, M.; Galarraga, I.; González-Eguino, M. Impacto económico de la eco-innovación en Euskadi. Una aproximación cuantitativa. Ekonomiaz 2014, 86, 246-273.
11. Chenhall, R. Accounting for the horizontal organization: A review essay. Acc. Org. Soc. 2008, 33, 517-550.
12. Bisbe, J.; Malagueño, R. The choice of interactive control systems under different innovation management modes. Eur. Acc. Rev. 2009, 18, 371-405.
13. Chenhall, R.; Langfield-Smith, K. Adoption and benefits of Management Accounting practices: An Australian study. Manag. Acc. Res. 1998, 9, 1-19.
14. Maletic, M.; Maletic, D.; Dahlgaard, J.J.; Dahlgaard-Park, S.M.; Gomišcek, B. Sustainability exploration and sustainability exploitation: From a literature review towards a conceptual framework. J. Clean. Prod. 2014, 79, 182-194.
15. Orlitzky, M.; Schmidt, F.L.; Rynes, S.L. Corporate social and financial performance: A meta-analysis. Organ. Stud. 2003, 24, 403-441.
16. Hull, C.E.; Rothenberg, S. Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Strat. Manag. J. 2008, 29, 781-789.
17. Dunk, A.S. Product innovation, budgetary control, and the financial performance of firms. Br. Acc. Rev. 2011, 43, 102-111.
18. Bisbe, J.; Otley, D.T. The effects of the interactive use of management control systems on product innovation. Acc. Org. Soc. 2004, 29, 709-737.
19. Lopez-Valeiras, E.; Gonzalez-Sanchez, B.; Gomez-Conde, J. The effects of the interactive use of management control systems on process and organizational innovation. Rev. Manag. Sci. 2015, doi:10.1007/s11846-015-0165-9.
20. Schaltegger, S.; Beckmann, M.; Hansen, E.G. Transdisciplinarity in corporate sustainability: Mapping the field. Bus. Strateg. Environ. 2013, 22, 219-229.
21. Porter, M.; van der Linde, C. Toward a new conception of the environment- competitiveness relationship. J. Econ. Perspect. 1995, 9, 97-118.
22. Konar, S.; Cohen, M. Does the market value environmental performance? Rev. Econ. Stat. 2001, 83, 281-289.
23. Battaglia, M.; Testa, F.; Bianchi, L.; Iraldo, F.; Frey, M. Corporate social responsibility and competitiveness within SMEs of the fashion industry: Evidence from Italy and France. Sustainability 2014, 2, 872-893.
24. Wagner, M. The role of corporate sustainability performance for economic performance: A firm-level analysis of moderation effects. Ecol. Econ. 2010, 69, 1553-1560.
25. Christmann, P. Effects of ''best practices'' of environmental management on cost advantage: The role of complementary assets. Acad. Manag. J. 2000, 43, 663-680.
26. Porter, M.E. Competitive Strategy; Free Press: New York, NY, USA, 1980.
27. Patel, P.C.; Fernhaber, S.; Mcdougall-Covin, P.-P.; van der Have, R.P. Beating competitors to international markets: The value of geographically balanced networks for innovation. Strat. Manag. J. 2014, 35, 691-711.
28. OECD. Top Barriers and Drivers to SME Internationalization; OECD Publishing: Paris, France, 2009.
29. Frondel, M.; Horbach, J.; Rennings, K. End-of-pipe or cleaner production? An empirical comparison of environmental innovation decisions across OECD countries. Bus. Strat. Environ. 2007, 16, 571-584.
30. Hollensen, S. Essentials of Global Marketing; Pearson Education: Harlow, UK, 2008.
31. Anthony, R. Planning and Control Systems: A Framework for Analysis; Harvard Business School Press: Boston, MA, USA, 1965.
32. Goold, M.; Quinn, J.J. The paradox of strategic controls. Strat. Manag. J. 1990, 11, 43-57.
33. Simons, R. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal; Harvard Business School Press: Boston, MA, USA, 1995.
34. Henri, J. Management control systems and strategy: A resource-based perspective. Acc. Org. Soc. 2006, 31, 529-558.
35. Langevin, P.; Mendoza, C. How can management control system fairness reduce managers' unethical behaviours? Eur. Manag. J. 2013, 31, 209-222.
36. Mahama, H. Management control systems, cooperation and performance in strategic supply relationships: A survey in the mines. Manag. Acc. Res. 2006, 17, 315-339.
37. Cadez, S.; Guilding, C. An exploratory investigation of an integrated contingency model of strategic management accounting. Acc Org. Soc. 2008, 33, 836-863.
38. Kaplan, R.S.; Norton, D.P. The Balanced Scorecard. Translating Strategy into Action; McGraw-Hill: Boston, MA, USA, 1996.
39. Wong-On-Wing, B.; Guo, L.; Li, W.; Yang, D. Reducing conflict in balanced scorecard evaluations. Acc. Org. Soc. 2007, 32, 363-377.
40. Ansari, S.L. Towards an open systems approach to budgeting. Acc. Org. Soc. 1979, 4, 149-161.
41. Calantone, R.J.; Vickery, S.K.; Droger, C. Business performance and strategic new product development activities: An empirical investigation. J. Prod. Innovat. Manag. 1995, 12, 214-223.
42. Schrerer, F.M. Industrial Market Structure and Economic Performance; Houghton Miflin: Boston, MA, USA, 1990.
43. Kafouros, M.I.; Buckley, P.J.; Sharp, J.A.; Wang, C. The role of internationalization in explaining innovation performance. Technovation 2008, 28, 63-74.
44. Rosenbusch, N.; Brinckmann, J.; Bausch, A. Is innovation always beneficial? A meta-analysis of the relationship between innovation and performance in SMEs. J. Bus. Ventur. 2011, 26, 441-457.
45. Story, V.; O'Malley, L.; Hart, S. Roles, role performance, and radical innovation competences. Ind. Market. Manag. 2011, 40, 952-966.
46. Rajesh, S.; Anju, S. Can quality-oriented firms develop innovative new products? J. Prod. Innovat. Manag. 2009, 26, 206-221.
47. Kotabe, M.; Srinivasan, S.S.; Aulakh, P.S. Multinationality and firm performance: The moderating role of R&D and marketing capabilities. J. Int. Bus. Stud. 2002, 33, 79-97.
48. Clark, G.; Kosoris, J.; Hong, L.N.; Crul, M. Design for Sustainability: Current Trends in Sustainable Product Design and Development. Sustainability 2009, 1, 409-424.
49. Pondeville, S.; Swaen, V.; de Rongé, Y. Environmental management control systems: The role of contextual and strategic factors. Manag. Acc. Res. 2013, 24, 317-332.
50. Van Hoof, G.; Weisbrod, A.; Kruse, B. Assessment of Progressive Product Innovation on Key Environmental Indicators: Pampers® Baby Wipes from 2007-2013. Sustainability 2014, 6, 5129-5142.
51. Narver, J.C.; Slater, S.; MacLachian, D.L. Responsive and proactive market orientation and new-product success. J. Prod. Innovat. Manag. 2004, 21, 334-347.
52. Cooper, D.J.; Ezzamel, M. Globalization discourses and performance measurement systems in a multinational firm. Acc. Org. Soc. 2013, 38, 288-313.
53. Shamma, H.; Hassan, S. Customer-driven benchmarking: A strategic approach toward a sustainable marketing performance. Benchmarking 2013, 20, 377-395.
54. Gerpott, T.J.; Jakopin, N.M. The degree of internationalization and the financial performance of European mobile network operators. Telecommun. Policy 2005, 29, 635-661.
55. Lu, J.W.; Beamish, P.W. The internationalization and performance of SMEs. Strat. Manag. J. 2001, 22, 565-586.
56. Chin, W.W. The Partial Least Squares Approach for Structural Equation Modeling. In Modern Methods for Business Research; Marcoulides, G.A., Ed.; Lawrence Erlbaum Associates: London, UK, 1998; pp. 295-236.
57. Hulland, J. Use of partial least squares (PLS) in strategic management research: A review of four recent studies. Strat. Manag. J. 1999, 20, 195-204.
58. Chin, W.W.; Marcolin, B.L.; Newsted, P.R. A partial least squares latent variable modeling approach for measuring interaction effects: Results from a Monte Carlo simulation study and voice mail emotion/adoption study. Inf. Syst. Res. 2003, 14, 189-217.
59. Davila, A.; Foster, G.; Oyon, D. Accounting and control, entrepreneurship and innovation: Venturing into new research opportunities. Eur. Acc. Rev. 2009, 18, 281-311.