Eco-control : the influence of management control systems on environmental and economic performance.

DC FieldValueLanguage
dc.contributor.authorHenri, Jean-François-
dc.contributor.authorJourneault, Marc-
dc.coverage.spatialCanadafr_CA
dc.date.accessioned2016-11-24T19:51:25Z-
dc.date.available2016-11-24T19:51:25Z-
dc.date.issued2009-03-05-
dc.identifier.issn0361-3682fr_CA
dc.identifier.urihttp://hdl.handle.net/20.500.11794/12448-
dc.description.abstractEco-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.fr_CA
dc.languageengfr_CA
dc.publisherPergamon Pressfr_CA
dc.subjectEco-controlfr_CA
dc.subjectEnvironmental management accountingfr_CA
dc.subjectEnvironmental performancefr_CA
dc.subjectUse of performance measuresfr_CA
dc.subjectBudgetfr_CA
dc.subjectIncentivesfr_CA
dc.titleEco-control : the influence of management control systems on environmental and economic performance.fr_CA
dc.typeCOAR1_1::Texte::Périodique::Revue::Contribution à un journal::Article::Article de recherche-
dcterms.bibliographicCitationAccounting, Organizations and Society, Vol. 35 (1), 63–80 (2010)fr_CA
dc.audienceProfesseurs (Enseignement supérieur)fr_CA
dc.audienceÉtudiantsfr_CA
dc.audienceDoctorantsfr_CA
dc.identifier.doi10.1016/j.aos.2009.02.001fr_CA
dc.subject.rvmSystèmes d'information de gestionfr_CA
dc.subject.rvmInformation environnementalefr_CA
dc.subject.rvmÉcologisation des entreprises -- Coût -- Contrôlefr_CA
dc.subject.rvmEnvironnement -- Aspect économiquefr_CA
dc.subject.rvmUsines -- Aspect de l'environnementfr_CA
rioxxterms.versionAccepted Manuscriptfr_CA
rioxxterms.version_of_recordhttps://doi.org/10.1016/j.aos.2009.02.001fr_CA
bul.rights.periodeEmbargo36 moisfr_CA
Collection:Articles publiés dans des revues avec comité de lecture

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