The aim of this longitudinal study is to quantitatively examine the impact of changes in the mix of eco-controls. More specifically, the purpose of this study is twofold. First, it investigates the nature of change occurring in eco-controls by analyzing three attributes of change, namely, direction of change, scope of change and scale of change. Second, this study investigates the impact of changes in eco-controls by examining to what extent the three attributes of change specifically explain environmental performance.
Longitudinal survey approach is used to collect data from a sample of manufacturing firms at two points in time.
The results suggest three main conclusions: changes leading to more (less) importance devoted to eco-controls within the organization contribute positively (negatively) to environmental performance; concerted changes on all aspects of the mix of eco-controls contribute more to environmental performance than piecemeal changes on specific aspects of the mix; and the aspect which contributes to environmental performance is not the scale of that change but the mere presence of a credible signal which reflects the seriousness of the intentions.
This paper contributes to management accounting change literature by breaking down the nature of change of management control practices in attributes (direction, scope and scale) and examining their specific impact on performance.
We would like to acknowledge the useful contributions of the participants at the North American Congress on Social and Environmental Accounting Research (CSEAR), Conference of the Association de contrôle de gestion (ACG) and research workshops of the Research Group in Management of Université Nice Sophia Antipolis and School of Accounting of Université Laval. This research has been funded by the Social Sciences and Humanities Research Council (SSHRC) of Canada.
Henri, J.-F., Journeault, M. and Brousseau, C. (2017), "Eco-control change and environmental performance: a longitudinal perspective", Journal of Accounting & Organizational Change, Vol. 13 No. 2, pp. 188-215. https://doi.org/10.1108/JAOC-04-2016-0023
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