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Article
Publication date: 22 November 2019

Peter G. Rötzel, Alexander Stehle, Burkhard Pedell and Katrin Hummel

This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance.

Abstract

Purpose

This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance.

Design/methodology/approach

Based on survey data from 218 firms, the authors test a structural equation model.

Findings

The results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration between regular and environmental management control systems significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role.

Research limitations/implications

The typical shortcomings of survey-based research apply to this study.

Originality/value

While previous research focuses primarily on environmental performance at the organizational level, this study addresses individual managerial performance with regard to environmental outcomes. In addition, the authors investigate how the level of integration between regular and environmental management control systems influences the relationship between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Abstract

Details

The Theory and Practice of Directors’ Remuneration
Type: Book
ISBN: 978-1-78560-683-0

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Book part
Publication date: 1 March 2012

Eva Heidhues and Chris Patel

International harmonization of accounting standards and the move toward convergence have revived an increasing interest in the influence of culture in accounting and…

Abstract

International harmonization of accounting standards and the move toward convergence have revived an increasing interest in the influence of culture in accounting and auditing. The growing number of countries adopting IFRS and the increasing acceptance of International Standards on Auditing (ISA) has further raised researchers’ attention. For example, more than 100 countries require or permit the use of IFRS, with more countries, such as Canada, India, and Korea, planning to adopt IFRS by 2011 (Deloitte Touche Tohmatsu, 2007; IASB, 2007a, 2007b). This move toward convergence is driven largely on assumptions and assertions based on enhancing international comparability of accounting and auditing information.

Details

Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

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Book part
Publication date: 1 March 2012

Abstract

Details

Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

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Article
Publication date: 1 April 1986

Neil Anderson and Viv Shackleton

Developments in personnel recruitment and selection “technology” have been both varied and extensive in the 1980s, and a number of overlapping and simultaneous…

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1942

Abstract

Developments in personnel recruitment and selection “technology” have been both varied and extensive in the 1980s, and a number of overlapping and simultaneous developments are immediately apparent. Here, “technology” refers to methods, strategies, techniques, theories and practices of staff resourcing.

Details

Personnel Review, vol. 15 no. 4
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 1 February 1996

A.N.M. Waheeduzzaman and John K. Ryans

Competitiveness is one of the most misunderstood concepts of the 1990s. It has drawn substantial attention from the government and business communities during the last 25…

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1480

Abstract

Competitiveness is one of the most misunderstood concepts of the 1990s. It has drawn substantial attention from the government and business communities during the last 25 years. Morrisson et al. (1988) noted that between 1983 and 1987, the term competitiveness appeared more than 5700 times in the titles of newspapers and magazine articles. The growth of importance and interest can also be observed from the increase in the bibliographical entries in ABI/Inform database. From 1981 to 1986, the topic “international competitiveness” increased by about 26 listings per year (a total of 159 in 6 years) and the rate increased to 45 listings per year from 1987 to 1993. Academic interest in the area has also increased and as a result, new developments contemplating conceptualization and understanding of competitiveness are taking place. However, to no one's surprise, writers from different disciplines offer a variation in perspective when describing the concept, understanding, and postulation of competitiveness.

Details

Competitiveness Review: An International Business Journal, vol. 6 no. 2
Type: Research Article
ISSN: 1059-5422

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Article
Publication date: 4 April 2020

Andreas Reinhardt and Susanne Enke

Studies on personal characteristics that influence managers' performance in their jobs and their ability to innovate focus mainly on for-profit organizations. We argue…

Abstract

Purpose

Studies on personal characteristics that influence managers' performance in their jobs and their ability to innovate focus mainly on for-profit organizations. We argue that non-profit organizations (NPOs) differ substantially from for-profit organizations in their organizational set-up and processes, so the skills they demand from their managers and employees also differ. We undertake this research to explore the personal factors that could be particularly relevant to managers' performance and innovativeness in the non-profit sector.

Design/methodology/approach

We conduct a qualitative, model-building study to derive the personal factors that influence managers' intention to perform and to innovate and their behavior in that regard. The base of our analysis is 15 interviews with knowledgeable informants who either work in NPOs, provide services to them or perform research about them.

Findings

We derive 14 personal factors that can be aggregated into four categories—experience, virtues and vices, interpersonal skills and management skills—each of which affect NPO managers' individual performance and/or individual innovativeness.

Originality/value

This study adds to existing research on Ajzen's (1985) Theory of Planned Behavior by extending it to the nonprofit context, so it contributes to the literature on individuals' behavioral intentions.

Details

Employee Relations: The International Journal, vol. 42 no. 5
Type: Research Article
ISSN: 0142-5455

Keywords

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Article
Publication date: 8 July 2019

Christian Fieberg, Armin Varmaz and Thorsten Poddig

The purpose of this paper is to analyze the implications of the risk versus characteristic debate from the perspective of a mean-variance investor.

Abstract

Purpose

The purpose of this paper is to analyze the implications of the risk versus characteristic debate from the perspective of a mean-variance investor.

Design/methodology/approach

Expected returns and the variance-covariance matrix are estimated based on various characteristic and risk models and evaluated for the purpose of mean-variance portfolios.

Findings

Return estimates from characteristic models are most informative to investors. Risk-factor models provide the most informative estimates of the risk. A mean-variance investor should rely on combinations of the two model types.

Originality/value

Although the risk vs characteristic debate is a binary academic debate, our findings from an investor's perspective suggest to make use of the best of both worlds.

Details

The Journal of Risk Finance, vol. 20 no. 2
Type: Research Article
ISSN: 1526-5943

Keywords

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