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

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.

Effect of sustainability-oriented innovation practices on the overall organisational performance: an empirical examination

“…Researchers (Lopez-Valeiras et al, 2015;Kobayashi et al, 2011;Sánchez-Medina et al, 2011) and policymakers (e.g. OECD 2010) are becoming more and more interested in sustainable innovation and its link with organizational performance.…”

“…Wagner, 2010;Siegel, 2009). In particular, several empirical studies have investigated this relationship by conceptualizing corporate sustainability as sustainable innovation (Wagner, 2009;Lopez-Valeiras et al, 2015). Further, it has been suggested (Maletič et al, 2014) that the relationship between sustainability-oriented innovation practices and organizational performance depends on contextual factors (e.g.…”

Firm Sustainability Performance Index Modeling

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Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

“…Recently, some articles have stressed the importance of integrating sustainability within PMSs and have studied the development, the structure and the use of specific sustainability control systems (SCSs) [1,10,[15][16][17][18][19][20]. Sustainability could definitely be a driver for corporate success [21], but organizations need to integrate sustainability into corporate strategy and corporate PMSs.…”