scholarly journals EFFECTS OF ENVIRONMENTAL STRATEGY, UNCERTAINTY AND TOP MANAGEMENT COMMITMENT ON THE ENVIRONMENTAL PERFORMANCE: ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND ENVIRONMENTAL MANAGEMENT CONTROL SYSTEM

2020 ◽  
Vol 10 (1) ◽  
pp. 360-370 ◽  
Author(s):  
Bismark Kusi Appiah ◽  
Zhang Donghui ◽  
Shapan Chandra Majumder ◽  
Malepekola Precious Monaheng
Keyword(s):  
Environmental Management ◽  
Control System ◽  
Environmental Performance ◽  
Management Control ◽  
Environmental Strategy ◽  
Management Control System ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Environmental Management Accounting

scholarly journals Mediating Role of Environmental Management Accounting and Control System between Top Management Commitment and Environmental Performance: A Legitimacy Theory

2020 ◽  
Vol 7 (1) ◽  
pp. 132-160
Author(s):  
Muhammad Amir ◽  
Syed Abdur Rehman ◽  
Muhammad Irfan Khan
Keyword(s):  
Environmental Management ◽  
Control System ◽  
Environmental Performance ◽  
Management Accounting ◽  
Management Control ◽  
Top Management ◽  
Mediating Role ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Environmental Management Accounting

The purpose of current study is to assess the impact of top management commitment on firms’ performance, based on legitimacy theory with mediating role of environmental management accounting and environmental management control system. Survey-based data has been collected through questionnaires from ISO 14001 based manufacturing firms of Pakistan. Path analysis has been conducted by applying structural equation modelling on total 304 respondents' data to answer the study hypotheses by using SPSS and AMOS. Results of the study indicate that there is a positive and direct impact of top management commitment on the firms' environmental performance. Moreover, environmental management accounting and control system significantly mediate the relationship between top management commitment and environmental performance. The theoretical model of this study is first time developed and tested by the researcher in Pakistan. Practically, the findings of this research give a deep insight and understanding of how the managers in Pakistan can improve the environmental performance of their firms, through commitment and environmental management accounting as well as environmental management control system tools.

scholarly journals The Influence of Environmental Strategy, Environmental Reporting and Environmental Management Control System on Environmental and Economic Performance

Energies ◽  
2021 ◽  
Vol 14 (15) ◽  
pp. 4637
Author(s):  
Petr Petera ◽  
Jaroslav Wagner ◽  
Renáta Pakšiová
Keyword(s):  
Environmental Management ◽  
Control System ◽  
Economic Performance ◽  
Environmental Performance ◽  
Structural Equation ◽  
Positive Impact ◽  
Management Control ◽  
Environmental Strategy ◽  
Environmental Reporting ◽  
Management Control System

The importance of corporate social responsibility, especially in the environmental domain, continues to grow in an era of mounting climate urgency. This study is based on original, empirical, survey-based research in two post-communist European countries and seeks to add a geographical viewpoint and to investigate the influence of innovative constructs (environmental reporting, environmental strategy, environmental management control system) on environmental and economic performance. Data are analysed through partial least squares structural equation modelling, which enables the use of a complex model with several links between constructs. Findings reveal that environmental strategy has a positive impact on the use of an environmental management control system and an indirect positive impact on environmental performance. The environmental management control system has been shown to have a positive influence on environmental performance and, ultimately, on economic performance.

scholarly journals The Efffect of Environmental Management Accounting, Environmental Strategy on Environmental Performance and Financial Performance Moderated By Managerial Commitment

2021 ◽  
Vol 2 (1) ◽  
pp. 112-119
Author(s):  
Eko Cahyo Mayndarto ◽  
Yvonne Agustine
Keyword(s):  
Environmental Management ◽  
Performance Management ◽  
Significant Influence ◽  
Economic Performance ◽  
Environmental Performance ◽  
Management Accounting ◽  
Environmental Strategy ◽  
Management Commitment ◽  
Environmental Management Accounting ◽  
The Impact

Environmental management (EMA) has been considered as a successful idea to reduce ecological burdens in the form of energy dependence and carbon footprint. In addition to the company's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation. The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. Results There is a significant influence of environmental management accounting to encourage environmental performance, there is a significant effect of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, commitment to moderate management The significant influence of Environmental Management Accounting to encourage Environmental Performance, Management Commitment Cannot Moderate the Effect of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the significant influence of Environmental Strategy to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Economic Performance .  

scholarly journals Peran Levers of Control Terhadap Hubungan Antara Perencanaan Strategis dan Kinerja UMKM

2019 ◽  
Vol 1 (3) ◽  
pp. 166-174
Author(s):  
Praja Hadi Saputra ◽  
Hamid Bone ◽  
Indah Permatasari
Keyword(s):  
Control System ◽  
Sem Analysis ◽  
Management Control ◽  
Strategy Formulation ◽  
Management Control System ◽  
Controlling System ◽  
Mediation Hypothesis ◽  
Indirect Relationship ◽  
Levers Of Control

This study investigates the role of levers-of-control (LOC) based controlling system in the strategy formulation and MSME performance relationship in Samarinda. Through a survey conducted on the leadership (controller) of MSMEs in Samarinda City, this study evidenced the role of management control systems in the strategy formulation and MSME performance relationship. Of the 49 responses of MSME leaders, processed using PLS-SEM analysis, this study provided empirical evidence that the strategy formulation had a positive relationship with MSME performance. In addition, the indirect relationship between the two (mediation) through LOC-based management system supported the mediation hypothesis that the LOC-based management control system affects the strategy formulation and MSME performance relationship. In other words, it can be concluded that the management control system can increase the strategy formulation role that leads to MSME performance betterment.  

scholarly journals Exploring the Relationship between Formal Management Control Systems, Organisational Performance and Innovation: The Role of Leadership Characteristics

2021 ◽  
Vol 14 (1) ◽  
pp. 207-224
Author(s):  
Dhiona Ayu Nani ◽  
Vera Apri Dina Safitri
Keyword(s):  
Control System ◽  
Management Control ◽  
Policy Implications ◽  
Equation Modeling ◽  
Leadership Characteristics ◽  
Future Research ◽  
Organisational Performance ◽  
Management Control System ◽  
The Relationship

Manuscript type: Research paper Research aims: This study aims to examine the relationship between the formal management control system (MCS) on organisational performance and innovation. It also evaluates the role of leadership characteristics as the moderating variable between MCS and innovation. Design/Methodology/Approach: This study employs a survey questionnaire, and data collected from business units of Indonesian manufacturing and services firms. The warp partial least squares structural equation modeling (PLS-SEM) approach was employed to analyse the data and test the proposed model. Research findings: The findings demonstrate that: (1) A welldesigned formal MCS can improve organisational performance and innovation; (2) managers with good characteristics such as showing good behaviour through compliance with company rules, involving themselves in subordinates’ activities, and supporting subordinates’ ideas, can improve subordinates’ creativity in producing innovation. Theoretical contribution/Originality: This study expands the existing literature by examining the role of leadership characteristics as a moderating variable between the formal management control system (MCS) and innovation. Practitioner/Policy implications: The findings of this study demonstrate that, for Indonesian firms to compete in globally-competitive markets, they need to implement well-designed formal MCS. For formal MCS to contribute to innovation, managers who demonstrate good leadership characteristics are crucial. Research limitation/Implications: Future research can investigate comparative analyses of different ASEAN countries since different Asian countries have different dominant cultures and values, which may have some impact on MCS, organisational performance and innovation. It may also consider how different types of MCS improve organisational performance and innovation performance.

"Teatro alla Scala" di Milano. Il sistema di misurazione delle performance

2012 ◽  
pp. 117-139
Author(s):  
Mariarita Pierotti
Keyword(s):  
Control System ◽  
Management Control ◽  
Performance Measurement System ◽  
Key Factors ◽  
Management Control System ◽  
Cultural Organizations ◽  
Organizational Functions ◽  
Opera Houses

The Teatro alla Scala in Milan is playing a position of primary artistic interest in the field of national and international Opera and Drama. This paper aims to analyze the control system adopted by this Institution in order to develop some remarks about the relevance of management control system in Italian cultural organizations. In the past, in these realities the incisive public presence has often hindered the development of such managerial processes. The research has been carried out through a deductive quality methodology. This means that, empirical research has been realized later than the study of the literature on the topic. The case study has been carried out by submitting an interview to the responsible of Management Control. The empirical investigation has led us to develop some observations about management control organizational functions in the Opera houses. The paper identifies the key factors influencing the role of performance measurement system.

scholarly journals PENGARUH KOMITMEN MANAJEMEN PUNCAK DAN PERAN AKUNTAN MANAJEMEN TERHADAP SISTEM INFORMASI LINGKUNGAN DAN DAMPAKNYA KEPADA KINERJA LINGKUNGAN

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Toto Kurniawan ◽  
Ririn Breliastiti
Keyword(s):  
Information System ◽  
Environmental Performance ◽  
Environmental Information ◽  
Environmental Data ◽  
Top Management ◽  
Management Accountant ◽  
Management Accountants ◽  
Management Commitment ◽  
Top Management Commitment

<p>Disclosure of information about environmental performance (environmental performance information) to external parties is an important step to show that the company is a good corporate citizenship. Top management realized that the commitment on environmental sustainability can provide a competitive advantage to companies through reduced costs, increased market share, image enhancement and technological leadership. In addition, the role of the management accountant had already increasingly taken into account. The seriousness of top management and company management accountants will be reflected in the establishment of an information system in which to accommodate information about the environment. In practice, most companies do not have adequate systems for measuring and managing environmental costs, or coordinate the collection of environmental data for managerial decisions. This study aims to determine the effect of directly or indirectly from the top management commitment and the role of the management accountant which is mediated by the information system environment on environmental performance. The population in this study are private companies that are domiciled or headquartered in Jakarta. The method of selecting samples using a convenience sampling and purposive sampling. Respondents who have been targeted in this research is the employee who has occupied the minimum level supervisor. The data used are primary data collected through questionnaires. Data analysis was performed using analysis of PLS (Partial Least Squares). The results showed that the top management commitment, both directly and indirectly affect the environmental performance. The role of the management accountant directly affect environmental performance. Environmental information system influence on environmental performance.</p><p><br />Keywords: top management commitment, the role of management accountants, environmental information systems, environmental performance, management accounting</p>

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