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The effects of an enabling approach to eco-control on firms’ environmental performance: A research note
Management Accounting Research ( IF 4.2 ) Pub Date : 2020-11-20 , DOI: 10.1016/j.mar.2020.100724
Campbell Heggen , V.G. Sridharan

This research note provides additional empirical evidence relating to the performance effects of diagnostic and interactive control, both in isolation and in combination with an enabling approach to control. Drawing on data from a survey of 221 Australian firms, the findings suggest that while diagnostic eco-control has no direct influence on environmental performance, its interaction with an enabling approach yields a positive complementary effect. However, while interactive eco-control and an enabling approach are independently associated with environmental performance, their interaction effect is not significant, which implies that their combination may not necessarily be value-adding. Finally, the results also indicate a non-linear (inverse U-shaped) association between an enabling approach to control and environmental performance, which implies that an increased emphasis on an enabling approach may lead to diminishing marginal returns.



中文翻译:

研究报告:生态控制的可行方法对企业环境绩效的影响

本研究报告提供了与诊断和交互式控制的性能影响有关的其他经验证据,这些证据既可以单独使用,也可以与可行的控制方法结合使用。根据对221家澳大利亚公司的调查数据,研究结果表明,虽然诊断性生态控制对环境绩效没有直接影响,但其与有利方法的相互作用会产生积极的互补作用。但是,尽管互动生态控制和支持方法与环境绩效独立相关,但它们的相互作用效果并不显着,这意味着它们的组合不一定是增值的。最后,结果还表明控制方法与环境绩效之间存在非线性(倒U形)关联,

更新日期:2020-11-20
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