Environmental management control systems in SMEs – An implementation schedule

Progress: engaging with organisations in pursuit of improved sustainability accounting and performance

“… Case studies relying on semi-structured interviews plus observation plus document analysis (Abdalla and Siti-Nabiha, 2015;Biswas and O'Grady, 2016;Järvenpää and Länsiluoto, 2016;Luke et al, 2013;Sundin and Brown, 2017;Vesty et al, 2015)  Case studies based on semi-structured interviews plus analysis of internal and/or publicly available documents (Arunachalam et al, 2016;Bui and de Villiers, 2017;Dillard et al, 2010;Egan, 2014;Fallan, 2015;Ferreira, 2017;Fraser, 2012;Gunarathne et al, 2016;Hossain et al, 2017;Kotonen, 2009;Länsiluoto and Järvenpää, 2010;Lauwo et al, 2016; Luque-Vílchez and Larrinaga, 2016)  Semi-structured interviews plus observation (Bebbington et al, 2009; 2015; Yu and Rowe, 2015)  Observation plus document analysis (Johansen, 2008)  Semi-structured interviews plus a survey (Botes et al, 2014;Collison et al, 2009;Gadenne et al, 2012;Kreander et al, 2009;Williams, 2015)  Semi-structured interviews plus analysis of government statistical data (McPhail et al, 2010) Alongside the increased use of multiple data sources some authors have experimented with novel approaches to engagement research in sustainability accounting and performance. Adams and McNicholas (2007) in the 2007 special issue conducted an action research case study, an approach which has since been used by Bessire and Onnée, (2010), Chung and Windsor (2012) and Horváth et al, (2014), among others. Ramsden et al, (2014) reported on a collaboration between an academic institution, NGOs and a municipal entity to calculate the greenhouse gas (GHG) inventory of a city noting that it "could serve as a mo...…”

“…A number of researchers have responded to increased attention around the world on climate change as a result of greenhouse gas emissions through research on carbon accounting, auditing and reporting (see Andrew and Cortese, 2011;Bui and de Villiers, 2017;Gibassier and Schaltegger, 2015;Gunarathne and Lee, 2015;Haque et al, 2016;Kamarasisi and Gunaskarage, 2017;Kumarasiri and Jubb, 2016;Martinov-Bennie and Hoffman, 2012). Concerns regarding the impact of organisations on broader environmental issues has been addressed through research on Environmental Management Accounting (EMA) and Environmental Management Systems (EMS) (Bouten and Hoozée, 2013;Gunarathne and Lee, 2015;Horváth et al, 2014;Järvenpää and Länsiluoto, 2016;Länsiluoto and Järvenpää, 2010;Marelli, 2015) with less attention on life cycle assessment. Sustainability performance and management issues more broadly have been addressed by, for example, Gadenne et al (2012) and Länsiluoto and Järvenpää (2008) but there has been less attention on supply chain performance management (but see Lee and Wu, 2014).…”

The Role of Feedback and Feed Forward Control System to Improve Competitive Advantage of SMEs in Indonesia

“…Both feedback and feed forward control system are part of MCS. Main difference is that feedback control focuses on evaluation of actual outcomes; meanwhile feed forward control system focuses on formulation and prediction of them (Horvath et al, 2014). Feed forward control system is used to facilitate goal setting and develop action plan (Smandek et al, 2010).…”

“…Many previous studies had investigated the influence of MCS on organizational performance (Henri, 2006;De Geuser et al, 2009). Yet, there is a lack of studies that investigate the influence of MCS on competitive advantage in SME especially in developing countries (Horvath et al, 2014;Břečková and Havlíček, 2013;Břečková, 2016;Havlíček et al, 2013;Epifanova et al, 2015;Frank et al, 2016;Kormishkin et al, 2016).…”

“…This paper investigates the influence of MCS usage on competitive advantage of SME. Based resource based view of the firm, capabilities can improve competitive advantage, yet how MCS at operational level can improve capability is still unclear (Horvath, 2014). MCS which is used in this study is feedback and feed forward control system that can exploit capability (Grafton et al, 2010).…”