Managing and Controlling Environmental Performance: Evidence from Mexico

Abstract

Using data from 236 Mexican manufacturing facilities, we examine the relationship between management control systems and structures and environmental compliance and we test the applicability of management control theory in Mexican industry. We report that success in compliance with environmental regulations is significantly associated with degree of management commitment, planning, belief systems, measurement systems, and rewards. This study contributes to the management control literature by empirically testing the efficacy of management control systems and structures in Mexican industry. It contributes evidence about the implementation of environmental strategies in organizations. Finally, by focusing our analysis on Mexican companies, it gives us a rare view of management control and strategy implementation in a developing economy.

Citation

Epstein, M.J. and Wisner, P.S. (2005), "Managing and Controlling Environmental Performance: Evidence from Mexico", Epstein, M.J. and Lee, J.Y. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 14), Emerald Group Publishing Limited, Leeds, pp. 115-137. https://doi.org/10.1016/S1474-7871(05)14005-2