Search results

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.

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

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

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.

This study aims to analyze the effect of online hotel reviews on the relationship between defender and prospector strategies and management control system (MCS) design.

To conduct the study, this paper administered a questionnaire to large Brazilian hotels and analyzed data from 204 hotels using structural equation modeling and fuzzy logic.

The main results show that online hotel reviews have a positive and significant effect on the relationship between prospector strategy and personnel and action control. In contrast, online reviews have a negative effect on the relationship between defender strategy and personnel, action and results controls. Thus, it is confirmed that online reviews change the relationship between strategy and MCS design.

The results show that online reviews play an important role in the decisions of hotel managers regarding MCS design. Customer demand evaluations, which are regularly available online on analysis websites, help managers adapt the MCS design, ensuring that their actions are aligned with the adopted strategy. This study adds to previous studies by showing that hotel managers use the information from customer evaluations to improve their performance.

The management literature based on the contingency theory indicates that strategy is a variable that affects MCS design. This study extends this discussion by indicating that online reviews, specifically in the hotel industry, can also be a determining factor in defining management controls. In addition, this paper points out that OHR impacts differently, depending on the strategy used and the type of management control.

This study aims to analyze the influence of formal and informal controls on trust and individual creativity.

A survey was conducted with managers of companies listed in Brazil Stock Exchange (Brazil, Bolsa, Balcão-B3), and the final sample was 124 valid responses. The data were analyzed using structural equation modeling and fuzzy set qualitative comparative analysis (FsQCA).

The results show that the influence of informal controls (cultural and personnel controls) on individual creativity is greater than that of formal controls (action and results controls). It was also found that formal and informal controls facilitate social exchanges between managers by influencing trust. Moreover, the results confirmed the mediation of trust in the relationship between controls and individual creativity. FsQCA demonstrates that formal and informal controls are complemented and, when combined with trust, enable high individual creativity.

The findings contribute to the literature by demonstrating that the effective use of management controls generates greater trust and awakens creative skills in managers.

The aim of this paper is to present a framework to create a better understanding of the context and to aid the environmental disclosure management process. The paper seeks to present a case study illustrating the proposed methodology for assessing environmental disclosure management.

The ProKnow‐C process is used to identify the opportunities in the literature and the MCDA‐C methodology is used in order to build up the environmental disclosure management (MED) model.

First the ProKnow‐C process was used to identify opportunities in the literature about environmental disclosure and later the MCDA‐C methodology was used to discover the opportunities and to show a process for generating actions to promote improvement in environmental disclosure.

The case study allowed the manager to develop an understanding of environmental disclosure, showing that organizational performance is the key factor according to managers' perception. This knowledge allowed the manager to identify what the company needs to improve in its environmental disclosure regarding the following aspects: targets for using water, energy program, management of effluent and waste, biodiversity, adaptation to emergency plans, training and environmental awareness, expanding the coverage of the certification process and increasing operational performance in specific indicators relating to the electricity sector (pruning control, fire and oil spill).

The structured process of the MCDA‐C methodology enabled a model to be built that showed graphically and numerically the systemic diagnosis of environment disclosure, allowing the manager to know the consequences of a decision a priori and to suggest a set of improvement actions.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.