Search results

1 – 4 of 4
To view the access options for this content please click here
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

To view the access options for this content please click here
Article
Publication date: 23 April 2019

Katrin Hummel, Dieter Pfaff and Benedikt Bisig

This paper aims to draw on Adler and Borys’ (1996) concept of an enabling use of bureaucracy to examine how the integration of a single-book tax-compliant transfer pricing…

Abstract

Purpose

This paper aims to draw on Adler and Borys’ (1996) concept of an enabling use of bureaucracy to examine how the integration of a single-book tax-compliant transfer pricing system into the management control system is related to the perceived success of that transfer pricing system.

Design/methodology/approach

Based on survey data from Swiss multinational firms, the authors test a structural equation model. In addition, the authors conduct interviews with executives from three multinational enterprises.

Findings

The authors find that the integration of a tax-compliant transfer pricing system into the management control system may be perceived to be successful in achieving both tax compliance and internal (control) purposes. This is particularly true when the transfer pricing system is transparent and can be amended in the case of fundamental management control problems.

Research limitations/implications

The typical shortcomings of a survey-based research apply to this study. Future research could build on this model and more closely investigate the relationship between transfer pricing system integration and an enabling use of the transfer pricing system.

Practical implications

Based on this study’s findings, the authors recommend that a strong integration of tax-compliant transfer prices into the management control system should be accompanied by internal transparency and the ability to repair the transfer pricing system.

Originality/value

Prior research on the integration between transfer pricing and management control systems has either been analytical or based on case studies. This cross-sectional analysis provides reliable insights into different levels of integration, use and the success of transfer pricing systems.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

To view the access options for this content please click here
Article
Publication date: 3 February 2020

Anis Jarboui, Maali Kachouri Ben Saad and Rakia Riguen

This study aims to investigate whether board gender diversity and sustainability performance influence tax avoidance.

Downloads
1302

Abstract

Purpose

This study aims to investigate whether board gender diversity and sustainability performance influence tax avoidance.

Design/methodology/approach

The study is based on a sample consisting of 300 UK firms over the 2005-2017 period. This study is motivated by structural equations and system models that specify both a direct and an indirect link between board gender diversity and tax avoidance.

Findings

The results show that the level of tax avoidance decrease when the level of women on the board increase. Therefore, we find that sustainability performance is generally associated with greater tax avoidance. In combination, the results suggest that board gender diversity and sustainability performance play a significant role in corporate tax avoidance.

Practical implications

The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, it is interested in discovering board gender diversity, sustainability performance and tax avoidance. For investors, the results show that the existence of female directors on the board reduces the tax avoidance. For regulators, the results advise the worldwide policy makers to give the importance of female roles to improve the engagement firms in sustainability reporting.

Originality/value

This study extends the existing literature by examining the mediating effect of sustainability performance on the relationship between board gender and tax avoidance in the UK context.

Details

Journal of Financial Crime, vol. 27 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

To view the access options for this content please click here
Article
Publication date: 6 February 2019

Anne-Kathrin Hinze and Franziska Sump

The purpose of this paper is to systematise the current state of research on the association between companies’ corporate social responsibility (CSR) engagement and…

Downloads
1419

Abstract

Purpose

The purpose of this paper is to systematise the current state of research on the association between companies’ corporate social responsibility (CSR) engagement and financial analysts’ company assessment. Additionally, it aims to identify fruitful directions for future research that contribute to a further exploration of the link between CSR and financial analysts.

Design/methodology/approach

This study reviews and synthesises existing research on CSR and financial analysts. Based on the research question, “What is the relationship between CSR engagement and financial analysts’ metrics?,” the authors conduct a systematic literature review. The authors search three major databases and use an extensive search term to ensure exhaustive coverage of the field. The paper then systemises the current state of research and identifies knowledge gaps and potential directions for future research.

Findings

The review of existing research shows that several studies confirm a positive link between CSR performance and analyst coverage, suggesting that external monitoring through analysts incentivises companies to enhance their CSR engagement. Further, results indicate that a company’s involvement in “sin” industries is linked to lower analyst coverage. Besides, a higher level of CSR disclosure is positively associated with analyst forecast accuracy, thus indicating that the provision of CSR-related information is linked to an enhanced information environment. High levels of CSR performance are associated with more positive recommendations from analysts. However, recent surveys and interview studies on analysts’ perceptions of CSR fail to uniformly support an increasing interest in CSR.

Research limitations/implications

For a better understanding of the link between CSR engagement and financial analysts, two fruitful directions for future research are observed. First, future research designs should clearly differentiate between CSR disclosure and CSR performance and take account of interdependencies between them. Second, studies should address behavioural insights into how analysts process information and the influence of individual analyst characteristics on the link between CSR engagement and an analyst’s assessment of a company.

Originality/value

This study is the first to review the literature on the relationship between CSR and financial analysts. The association between CSR and financial analysts is particularly interesting given the pivotal role financial analysts play as information intermediaries in financial markets. This study delivers an in-depth understanding of existing studies and their theoretical underpinnings. Based on the existing literature, this paper develops innovative directions for future research.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

1 – 4 of 4