期刊
ACCOUNTING ORGANIZATIONS AND SOCIETY
卷 35, 期 1, 页码 63-80出版社
PERGAMON-ELSEVIER SCIENCE LTD
DOI: 10.1016/j.aos.2009.02.001
关键词
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Eco-control is the application of financial and strategic control methods to environmental management. In this study, we investigate to what extent eco-control influences environmental and economic performance. Using survey-data front a sample of Canadian manufacturing firms. the results suggest that eco-control has no direct effect on economic performance. A mediating effect of environmental performance on the link between eco-control and economic performance is observed in different contexts. More specifically, eco-control indirectly influences economic performance in the context of (i) higher environmental exposure, (ii) higher public visibility, (iii) higher environmental concern, and (iv) larger size. This study contributes to the management accounting literature by providing insight into the roles and contributions of management accounting in the context of Sustainable development. (C) 2009 Elsevier Ltd. All rights reserved,
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