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Article
Publication date: 16 July 2019

Jacobo Gomez-Conde, Rogerio Joao Lunkes and Fabricia Silva Rosa

The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance…

Abstract

Purpose

The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement environmental innovation practices. This paper hypothesizes that a forward-looking use of MACS (i.e. interactive use) triggers the implementation of environmental innovation practices, resulting in higher operational performance. Furthermore, the authors argue that the monitoring role of MACS (i.e. diagnostic use) combined with environmental training improves the effect of environmental innovation practices on operational performance.

Design/methodology/approach

Hypotheses are examined through a questionnaire survey. The analyses are based on responses in an empirical study from 89 Brazilian hotels.

Findings

Empirical findings from a hierarchical moderated regression analysis support the hypothesized links.

Originality/value

This study contributes to the environmental management and management control literature by providing novel evidence on the roles MACS play in the field of sustainable development. Based on the LOC framework, the authors shed light on the understanding of how managers introduce and monitor environmental innovation practices, as well as also outlining the key effects of environmental training in enabling the novel abilities of managers and employees to better understand environmental data and identify novel potential environmentally friendly solutions in the case of deviations. This paper also adds to Wijethilake et al. (2017), providing new empirical evidence on how firms design, implement and use MACS that capture institutional pressures for sustainability from multiple stakeholders.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 5 October 2015

Tatjana Stanovcic, Sanja Pekovic and Amira Bouziri

The purpose of this paper is to analyze whether knowledge management (KM) practices trigger environmental innovation. Additionally, distinguishing between two types of KM…

Abstract

Purpose

The purpose of this paper is to analyze whether knowledge management (KM) practices trigger environmental innovation. Additionally, distinguishing between two types of KM practices, the authors want to examine whether different types of KM practices have the same role for environmental innovation.

Design/methodology/approach

Employing two French surveys, namely, the Community Innovation Survey (2002-2004 and 2006-2008) and Annual Firm Survey (EAE, 2000), the authors analyze empirically the relationship between KM practices and environmental innovation. The theoretical relationship the authors propose is tested using bivariate probit model on 1,117 French manufacturing firms.

Findings

The econometric estimations show that the investment in KM practices trigger environmental innovation. Furthermore, the authors distinguish between two types of KM practices: a written policy of KM and a culture intended to promote KM sharing. The main results are also confirmed for both types of KM practices. Moreover, based on coefficients and significance levels, the empirical results indicate that a culture intended to promote KM sharing has a more substantial impact on green innovation than a written policy of KM.

Practical implications

KM can boost environmental innovation, which also enhances firm business performance. Therefore, managers should foster investment in KM capabilities. They need to create working atmosphere that generates, stores, transfers and applies knowledge in order to improve a firm’s green innovativeness. Additionally, the study results show that managers can choose among different KM practices in order to enhance environmental innovation. However, managers should be aware that not all KM practices provide the full advantage in terms of performance improvement. They should know that different KM practices have differential impacts on different performance outcomes. In this sense, managers should implement KM practices that fit their performance strategy.

Originality/value

The relationship between KM and innovation performance has received increasing attention from researchers during the past years. However, even though scholars underline the importance of environmental innovation, the relationship between KM and environmental innovation remains significantly under-researched. The findings suggest that KM should be considered as an important source for environmental innovation improvement.

Details

Baltic Journal of Management, vol. 10 no. 4
Type: Research Article
ISSN: 1746-5265

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Article
Publication date: 7 April 2015

Gregory Theyel and Kay H. Hofmann

The purpose of this paper is to describe the adoption of environmental management and collaboration practices by US small and medium-sized manufacturers and explore…

Abstract

Purpose

The purpose of this paper is to describe the adoption of environmental management and collaboration practices by US small and medium-sized manufacturers and explore whether there are discernible differences in product and process innovation that can be explained by differences in their adoption.

Design/methodology/approach

This research uses descriptive statistics and probit regression analysis of survey data from 295 small and medium-sized US manufacturers in seven industries.

Findings

There are significant industrial sector differences in the adoption of environmental management and collaboration practices, larger and older companies are more advanced in their adoption of these practices, and companies adopting these practices are outperforming their competitors in terms of product and process innovation.

Originality/value

This research assesses US industry sector differences among small and medium-sized manufacturers in the adoption of environmental management and collaboration practices and differences in product and process innovation linked to this adoption.

Details

Journal of Manufacturing Technology Management, vol. 26 no. 3
Type: Research Article
ISSN: 1741-038X

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Article
Publication date: 26 October 2012

Gregory Theyel and Kay Hofmann

The purpose of this paper is to investigate the adoption of sustainability practices by small and medium‐sized manufacturing (SMM) firms, the ways these firms work with…

Abstract

Purpose

The purpose of this paper is to investigate the adoption of sustainability practices by small and medium‐sized manufacturing (SMM) firms, the ways these firms work with their stakeholders for social and environmental purposes, and the relationships between the adoption of sustainability practices, stakeholder interaction, and product and process innovation.

Design/methodology/approach

This paper uses data from telephone interviews with 296 companies, a sustainability typology, and descriptive and statistical regression analysis.

Findings

The majority of the firms are adopting sustainability practices at least to some degree, stakeholders such as community advocacy groups, employees, suppliers, customers, and the local media are influencing the adoption of sustainability practices, and firms with high adoption rates of environmental practices are more successful in product and process innovation.

Practical implications

The results of this research can help firms and stakeholder groups with their joint efforts to develop sustainability strategies. Community advocacy groups, employees, suppliers, customers, and the local media are capable of motivating firms to give something back to the communities in which they conduct their business.

Originality/value

This paper contributes new understanding of the adoption of sustainability practices by SMM firms, the ways these firms work with their stakeholders for social and environmental purposes, and the relationships between the adoption of sustainability practices, stakeholder interaction, and product and process innovation.

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Article
Publication date: 1 February 2000

Gregory Theyel

This paper explores whether there are discernible differences in the environmental innovation and performance of US chemical firms that can be explained by differences in…

Abstract

This paper explores whether there are discernible differences in the environmental innovation and performance of US chemical firms that can be explained by differences in the management practices and characteristics of the firms. Using data from a national survey, firm visits, and phone interviews, this research assesses the pervasiveness of the adoption of environmental management practices. It also assesses whether the adoption of these practices is related to leadership in environmental innovation and performance. This paper shows high levels of adoption of several practices for improving environmental innovation and performance. Firms are using practices such as total quality management, certification of suppliers, R&D, and the involvement of employees in innovation and training to integrate environmental management with their production systems. In addition, firms with the highest adoption levels of environmental practices have substituted cleaner materials and changed their production processes for cleaner production, and they are leaders in reducing their generation of chemical waste.

Details

International Journal of Operations & Production Management, vol. 20 no. 2
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 7 March 2016

Yudi Fernando, Wen Xin Wah and Muhammad Shabir Shaharudin

– The purpose of this paper is to investigate different types of innovations and their effects on eco-innovation practices by firms practicing green technology in Malaysia.

Abstract

Purpose

The purpose of this paper is to investigate different types of innovations and their effects on eco-innovation practices by firms practicing green technology in Malaysia.

Design/methodology/approach

This paper collected data via postal and online surveys. The population frame for this study was obtained from the External Trade Development Corporation directory 2010 and the MyHijau Directory published in 2013. Surveys were distributed to the top management of green technology companies.

Findings

Based on the reflections from the managers who participated in the survey, this study found that environmental compliance has become a critical issue and lack of enforcement can no longer be ignored. Despite that fact that eco-innovation inspection activities to comply with environmental regulations are carried out periodically by the studied firms, the challenges in deploying the latest green technologies and their potential benefits have remain evident. Often, a shortage of resources has restricted firms in setting up in-house research and development units.

Practical implications

The findings of this study lead to the suggestion that firms practicing green technology should engage in an information-sharing culture with key suppliers regarding the latest know-how and technological developments. Among the recommendations are that firms should engage employees, customers, suppliers and competitors through co-production. This engagement will help improve product marketability, lean production processes and the design of desired green products.

Originality/value

This study investigated the level of eco-innovation practices for each dimension of its construct and compared that level to the different stages of firm innovation. The results will fill in the gaps in the literature because previous studies only focused on theory testing and modelling of eco-innovation from a multidisciplinary approach.

Details

Journal of Manufacturing Technology Management, vol. 27 no. 2
Type: Research Article
ISSN: 1741-038X

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Article
Publication date: 17 May 2021

Ebenezer Afum, Ran Zhang, Yaw Agyabeng-Mensah and Zhuo Sun

This study aims to investigate the interactions between lean production, internal green practices, green product innovation and sustainable performance metrics. The study…

Abstract

Purpose

This study aims to investigate the interactions between lean production, internal green practices, green product innovation and sustainable performance metrics. The study further looks at the mediation effect of internal green practices and green product innovation between lean production and sustainable performance dimensions.

Design/methodology/approach

The questionnaire was used to glean data from 209 manufacturing firms. All the hypothesized relationships were processed by using partial least square-structural equation modelling.

Findings

The results suggest that lean production significantly leads to the implementation of internal green practices and the production of quality products with eco-oriented features that meet customers’ needs. Further, while lean production and internal green practices were found to significantly influence sustainability performance, green product innovation significantly influences only financial performance. Besides, the mediation analysis shows that internal green practices mediate the relationship between lean production and sustainable performance dimensions but green product innovation mediates the relationship between lean production and financial performance only.

Research limitations/implications

The study is limited to firms from Ghana, a developing country; hence, the results cannot be imported to reflect other geographical contexts.

Practical implications

The results of the study provide sufficient justifications for managers, (especially Ghanaian managers and those from other similar environs) to commit their financial resources towards implementing lean production and internal green practices so as to achieve sustainability excellence.

Originality/value

This study magnifies and provides new insight on lean and green literature by developing a comprehensive research model that concurrently tests the direct and indirect effects between lean production, internal green practices, green product innovation and sustainable performance dimensions.

Details

International Journal of Lean Six Sigma, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-4166

Keywords

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Article
Publication date: 5 July 2021

Khalid Mady, Muhammad Abi Sofian Abdul Halim and Khatijah Omar

This study aims to investigate the drivers of three main eco-innovation types within the manufacturing small- and medium-sized enterprises (SMEs) in Egypt, as well as to…

Abstract

Purpose

This study aims to investigate the drivers of three main eco-innovation types within the manufacturing small- and medium-sized enterprises (SMEs) in Egypt, as well as to examine the impact of these types in sustaining competitive advantage.

Design/methodology/approach

The positivist methodological paradigm is adopted in this study, with 183 valid questionnaires collected from the owners and executives of manufacturing SMEs. The SmartPLS has been used to analyse the data.

Findings

Results show that internal drivers (organisational capabilities, absorptive capacity and strategically environmental orientation) affect eco-innovation types. External drivers (regulation, eco-friendly products demand and competitive advantage) do not significantly affect eco-innovation types. The results also reveal that both eco-organisational and eco-process innovations significantly affect sustainable competitive advantage.

Practical implications

This study has presented valuable insights for owners and executives of SMEs and policymakers in the business and manufacturing industry.

Originality/value

This study has presented valuable insights for literature on eco-innovation, owners and executives of SMEs and policymakers manufacturing industry to depth-understanding of drivers of eco-innovation types. in addition, the role of eco-innovation types in sustaining competitive advantage for SMEs has been a significant contribution to eco-innovation literature.

Details

International Journal of Innovation Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-2223

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Article
Publication date: 14 September 2021

Rizwan Ullah, Habib Ahmad, Fazal Ur Rehman and Arshad Fawad

The aim of this research is to understand how government incentives (financial and non-financial) influence the relationship between green innovation and Sustainable…

Abstract

Purpose

The aim of this research is to understand how government incentives (financial and non-financial) influence the relationship between green innovation and Sustainable Development Goals (SDGs) in SMEs.

Design/methodology/approach

To contribute to the literature, this research uses empirical evidence of 204 Pakistani small and medium-sized enterprises (SMEs) and tests the moderating role of government support between green innovation and SDGs.

Findings

The findings indicate that green innovation has a significant influence on SDGs, community development and environmental activities. The government support significantly strengthens the relationship between green innovation and environmental practices, while it does not moderate the path between green innovation and community development.

Practical implications

The research recommends SMEs focus on the adoption of green innovation and green technology to protect the environment and facilitate the community. Moreover, the research advises the government to assist SMEs financially and nonfinancially, so they will in turn help in the attainment of SDGs.

Originality/value

This research is the first attempt to assess the importance of green innovation in SDGs with a moderating role of government incentives in emerging SMEs. It provides several useful implications for policymaking.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

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Article
Publication date: 21 February 2020

Gonzalo Maldonado-Guzmán and Jose Arturo Garza-Reyes

Eco-innovation is a relatively recent construct in the literature, which nowadays more and more researchers and academics consider as one of the strategies that generate a…

Abstract

Purpose

Eco-innovation is a relatively recent construct in the literature, which nowadays more and more researchers and academics consider as one of the strategies that generate a higher level of sustainable and business performance. However, little is known about the influence of eco-innovation practices on sustainable performance and business performance, particularly in the automotive and auto parts industry. Therefore, this paper aims to fill this knowledge gap and explore the aforementioned interdependence.

Design/methodology/approach

The influence of eco-innovation practices on sustainable performance and business performance is investigated through a research framework consisting of 5 constructs, 25 items and 6 hypotheses derived from an extensive review of the literature. A self-administered questionnaire was distributed to 460 companies in the automotive and auto parts industry in Mexico. The data were analyzed through a confirmatory factor analysis, descriptive statistics and structural equation modeling.

Findings

The results obtained indicated that eco-innovation practices have a positive influence on both sustainable performance and business performance in the automotive and auto parts industry.

Originality/value

This paper provides further insightful evidence of the influence of eco-innovation practices on sustainable performance and business performance, particularly in the automotive and auto parts industry.

Details

International Journal of Innovation Science, vol. 12 no. 1
Type: Research Article
ISSN: 1757-2223

Keywords

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