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Environmental management control systems: The role of contextual and strategic factors

Authors
Journal
Management Accounting Research
1044-5005
Publisher
Elsevier
Volume
24
Issue
4
Identifiers
DOI: 10.1016/j.mar.2013.06.007
Keywords
  • Environmental Information System
  • Environmental Management Control Systems
  • Environmental Proactivity
  • Stakeholders
  • Uncertainty
  • Survey
  • Manufacturing Sector
Disciplines
  • Ecology
  • Geography

Abstract

Abstract This study examines the role of contextual and strategic factors in the development of environmental management control systems in manufacturing companies. In particular, the authors test the roles of perceived ecological environmental uncertainty, perceived stakeholder pressures, and the degree of corporate environmental proactivity on the development of environmental management control systems. The main results from a survey of 256 manufacturing companies suggest that companies that perceive greater ecological environmental uncertainty are less inclined to develop a proactive environmental strategy, environmental information system, or formal environmental management control system. Market, community, and organizational stakeholders motivate environmental proactivity, as well as the development of different environmental management control systems. Regulatory stakeholders only encourage the development of an environmental information system.

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