文献推送第十三期：Eco-control: The influence of management control systems on environmental and economic performance 经济控制：管理控制系统对于环境绩效和经济绩效的影响。

推文信息：

Henri, J. Journeault, M. Eco-control: The influence of management control systems on environmental and economic performance. 2010. Accounting, Organizations and Society. Vol.35. Pp.63-80.

摘要：

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 from 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.