scholarly journals Organisational culture, environmental management control systems, environmental performance of Pakistani manufacturing industry

2019 ◽  
Vol 68 (7) ◽  
pp. 1293-1322 ◽  
Author(s):  
Tze San Ong ◽  
Hussain Bakhsh Magsi ◽  
Thomas F. Burgess
Keyword(s):  
Environmental Management ◽  
Control Systems ◽  
Environmental Performance ◽  
Structural Equation ◽  
Manufacturing Industry ◽  
Management Control ◽  
Management Control Systems ◽  
Equation Modeling ◽  
Content Type ◽  
And Control

Purpose The purpose of this paper is to analyze the influence of organizational culture (OC) on a firm’s environmental performance (EP) via the mediating variable of environmental management control systems (EMCS). Design/methodology/approach Data were collected from 314 Pakistani manufacturing firms via the questionnaire survey, and the structural equation modeling was used to test the relationships. Findings The stable and flexible values of OC affect the effectiveness of formal and informal EMCS. Informal EMCS mediates the relationship between flexible values and EP, whereas formal EMCS mediates the stable values and EP. Overall, the data reveal that the integration of environmental culture within an organization’s culture and control systems leads to improve EP. Originality/value The study is one of the first, to the author’s knowledge, that links OC, EMCS, and EP in a developing economy, in this case Pakistan.

Green and competitive: empirical evidence from ISO 9001 certified Brazilian companies

2015 ◽  
Vol 27 (1) ◽  
pp. 22-41 ◽  
Author(s):  
Charbel Jose Chiappetta Jabbour ◽  
Thiago Pignatti de Freitas ◽  
Davi Fouad Soubihia ◽  
Angappa Gunasekaran ◽  
Ana Beatriz Lopes de Sousa Jabbour
Keyword(s):  
Environmental Management ◽  
Empirical Evidence ◽  
Environmental Performance ◽  
Structural Equation ◽  
Iso 9001 ◽  
Operational Performance ◽  
Equation Modeling ◽  
Exploratory Research ◽  
Content Type ◽  
Positive Effects

Purpose – There are many arguments in the literature on environmental management stating that companies that have a significant environmental performance tend to be more competitive, because environmental management tends to generate positive effects on their operational performance. Despite the fact that such arguments are widely accepted, there is little empirical evidence yet of such a relationship in manufacturing contexts that are rarely studied thus far, such as those of developing countries. The paper aims to discuss these issues. Design/methodology/approach – With the objective of testing the positive relationship between environmental performance and operational performance, this research presents the data of a survey conducted with 75 ISO 9001-certified Brazilian companies. Such data were analyzed by means of structural equation modeling. Findings – The paper discovered that, indeed, environmental management relates in a positive, significant manner and large effect to the operational performance of companies. Originality/value – This is the first exploratory research relating environmental management and operational performance in Brazilian companies with ISO 9001.

Do management control systems in SMEs reflect CEO demographics?

2014 ◽  
Vol 21 (3) ◽  
pp. 470-488 ◽  
Author(s):  
Anne-Mie Reheul ◽  
Ann Jorissen
Keyword(s):  
System Design ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Upper Echelons ◽  
Content Type ◽  
Evaluation Systems ◽  
Upper Echelons Theory ◽  
Planning And Control ◽  
And Control

Purpose – Drawing on upper echelons theory, the purpose of this paper is to examine whether CEOs place their distinctive marks on the design of planning, control and evaluation systems (i.e. management control systems (MCS)) in small- and medium-sized enterprises (SMEs). Design/methodology/approach – The authors use survey data from 189 Belgian SMEs and perform regression analyses to investigate the relation between the CEO demographics tenure, education and experience and various aspects of MCS design, controlling for the classical contingent variables. Findings – CEO tenure and education are related to evaluation system design, but there is no link between CEO demographics and planning and control system design. The lack of managerial discretion concerning planning and control systems could be explained by their more external and observable character, giving rise to pressures to comply with institutional norms (“good practices”). The presence of discretion concerning the design of evaluation systems could be due to their internal character. Practical implications – Since evaluation systems are an important determinant of work-related attitudes and can lead to dysfunctional behavior, it is important for company owners and board members to consider the demographics of present or new CEOs, and to understand the associated inclinations reflected in evaluation systems. Originality/value – The authors apply a more comprehensive approach than (the few) existing SME studies by relating a larger number of CEO demographics to a more comprehensive set of MCS elements, controlling for a larger group of contingent variables. Moreover, the authors fill gaps in the upper echelons and MCS literature.

scholarly journals The Mediating Role of Business Strategies between Management Control Systems Package and Firms Stability: Evidence from SMEs in Malaysia

2019 ◽  
Vol 11 (17) ◽  
pp. 4705
Author(s):  
Muhammad Haseeb ◽  
Marcin Lis ◽  
Ilham Haouas ◽  
Leonardus WW Mihardjo
Keyword(s):  
Control Systems ◽  
Structural Equation ◽  
Positive Influence ◽  
Management Control ◽  
Business Strategies ◽  
Management Control Systems ◽  
Equation Modeling ◽  
Model Assessment ◽  
Cost Leadership ◽  
Differentiation Strategy

The aim of the current study was to ascertain the influence of a management control systems (MCS) package on a firm’s sustainability with the help of mediating variables such as differentiation and cost leadership strategy in Malaysian small and medium enterprises (SMEs). Data were collected from managers working in Malaysian SMEs. A total of 384 questionnaires was finally used for analysis using SmartPLS 3.8.2. Area cluster sampling was used for data collection, and seven out of sixteen clusters were selected randomly. These included Selangor, Johor, Kuala Lumpur, Sabah, Penang, Sarawak, and Perak because these seven states cover 73.9% of total SMEs. Structural equation modeling (SEM) was used to test the hypotheses. Confirmatory factor analysis (CFA) was also used to examine the reliability and validity, and structural model assessment was used to test the relationship between variables. Findings revealed that an MCS package had a positive influence on a firm’s sustainability, cost leadership, and differentiation strategy. Moreover, cost leadership and differentiation strategy have a significant and positive influence on a firm’s sustainability. In addition, cost leadership strategies and differentiation strategies significantly mediate between the MCS package and a firm’s sustainability. This research assesses the influence of the MCS package through cost leadership and differentiation strategy on a firm’s sustainability of Malaysian SMEs. It helps top management to focus on the MCS package and business strategies in attaining a firm’s long-term sustainability. Finally, research recommendations discuss that the present study helps future researchers and academicians.

scholarly journals Integrating environmental management control systems to translate environmental strategy into managerial performance

2019 ◽  
Vol 15 (4) ◽  
pp. 626-653 ◽  
Author(s):  
Peter G. Rötzel ◽  
Alexander Stehle ◽  
Burkhard Pedell ◽  
Katrin Hummel
Keyword(s):  
Environmental Management ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Organizational Level ◽  
Environmental Strategy ◽  
Managerial Performance ◽  
Content Type ◽  
The Relationship

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.

scholarly journals Enabling and coercive management control systems and organizational resilience

2019 ◽  
Vol 30 (81) ◽  
pp. 307-323 ◽  
Author(s):  
Ilse Maria Beuren ◽  
Vanderlei dos Santos
Keyword(s):  
Control Systems ◽  
Structural Equation ◽  
Positive Association ◽  
Negative Influence ◽  
Management Control ◽  
Management Control Systems ◽  
Equation Modeling ◽  
Organizational Resilience ◽  
Resilience Capacity

ABSTRACT This study examines the impacts of enabling and coercive management control systems (MCSs) on organizational resilience, in the cognitive, behavioral, and contextual dimensions. Research on resilience has sought to identify elements capable of improving organizational resilience capacity, and enabling and coercive MCSs may shed new light on this discussion. Understanding the role of MCSs in the creation and use of resilience capacities can help explain why some organizations manage to outperform others in situations of adverse and turbulent events. The literature has focused on enabling MCSs and adopts the premise that, in general, the use of coercive controls is negatively perceived. However, the results of the research show that enabling and coercive MCSs coexist in companies, and that coercive controls do not have a negative influence on resilience, even showing a positive association with the contextual dimension. A survey was conducted in companies that bought and/or were acquired by others, according to PwC Brazil’s Mergers and Acquisitions report, and the sample consists of 144 managers from different organizational areas of these companies who answered the questionnaire sent via Survey Monkey. The structural equation modeling (SEM) technique was applied to test the hypotheses. The study presents evidence that MCSs constitute antecedents of resilience capacity in organizations. This suggests that the design and use of MCSs may favor the development of capacities to deal with turbulences and unexpected events in advance.

Paradoxes of Control and Creativity: Evidence from Indian Public Sector Enterprises

2020 ◽  
Vol 17 (06) ◽  
pp. 2050046
Author(s):  
Sanjeev Ganguly ◽  
Satyasiba Das
Keyword(s):  
Public Sector ◽  
Control Systems ◽  
Structural Equation ◽  
Second Order ◽  
Management Control ◽  
Management Control Systems ◽  
Equation Modeling ◽  
The Past ◽  
The Relationship ◽  
Levers Of Control

Management control systems (MCSs) are commonly assumed to limit autonomy and freedom, thereby hindering innovation. Over the past several years, researchers have studied this relationship in western societies and have compiled contradictory findings. As such, the relationship between MCSs and innovation needs to be further explored. This study seeks to provide a better understanding of this relationship by applying the theoretical levers-of-control (LoC) framework while using two new second-order constructs. Quantitative data are collected from large Indian public sector enterprises (PSE) and are analyzed using the structural equation modeling (SEM) partial least squares (PLS) method. Findings confirm that Indian PSEs tend to use all four levers of the framework and that control and innovation can co-exist. It also differentiates the effect on innovation of two new second-order control constructs: constraining and inspirational. Findings of this study may help managers influence innovation by giving them the ability to adjust the different LoC.

scholarly journals Antecedents and Consequences of Quality Performance

2005 ◽  
Vol 17 (1) ◽  
pp. 111-131 ◽  
Author(s):  
Adam S. Maiga ◽  
Fred A. Jacobs
Keyword(s):  
Customer Satisfaction ◽  
Financial Performance ◽  
Control Systems ◽  
Structural Equation ◽  
Management Control ◽  
Management Control Systems ◽  
Equation Modeling ◽  
Future Research ◽  
Quality Performance ◽  
The Impact

This study uses structural equation modeling to investigate the influence of management control systems (i.e., quality goal, quality feedback, and quality incentives) on quality performance, the influence of quality performance on both financial performance and customer satisfaction, and the impact of customer satisfaction on financial performance at the business unit level. Overall the results indicate substantial support for our proposed theoretical framework. However, the direct relationship between customer satisfaction and financial performance was insignificant. Further analyses indicate that quality performance mediates the relationship between management control systems and financial performance and customer satisfaction. The implications, limitations, and directions for future research are discussed.

Management control systems and performance in strategic supply relationships

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ilse Maria Beuren ◽  
Delci Grapégia Dal Vesco
Keyword(s):  
Problem Solving ◽  
Information Sharing ◽  
Control Systems ◽  
Structural Equation ◽  
Management Control ◽  
Management Control Systems ◽  
Content Type ◽  
Contractual Relationship ◽  
Socialization Processes ◽  
Improved Performance

PurposeThis study analyzes the relationship between two elements of the management control systems (MCSs) (performance measurement systems (PMSs) and socialization processes) and four dimensions of the theory of cooperation (information sharing, problem-solving, adaptability to changes and restraint from the use of power) and how this translates into performance in contracts of strategic supply relationships (SSRs).Design/methodology/approachA survey was carried out to investigate the theoretical model of Mahama (2006) in the empirical field. The population investigated is composed of service stations dealers affiliated with a union of southern Brazil, and the sample consists of 75 questionnaires.FindingsThe structural equation show that the two elements of the management control systems (PMS and socialization processes) do not influence performance when their direct effects are evaluated. However, when evaluated together with the cooperation, the results indicate that information sharing and problem-solving reflect into improved performance in contracts of SSRs.Research limitations/implicationsThe results are partially similar to Mahama's study (2006). In this study, direct association between socialization processes and cooperation dimensions, related to adaptability to changes and restraints from the use of power, was not identified. Furthermore, the use of PMSs is not associated with the improvement of performance in SSRs.Originality/valueThe distinction of this and Mahama's (2006) study focuses on the types of contracts, to identify whether the dimensions of cooperation imply in the contractual relationship.

Sustainability management control systems in higher education institutions from measurement to management

2020 ◽  
Vol 21 (1) ◽  
pp. 144-160 ◽  
Author(s):  
Nicolas Roos ◽  
Edeltraud Guenther
Keyword(s):  
Higher Education ◽  
Environmental Management ◽  
Control Systems ◽  
Environmental Sustainability ◽  
Status Quo ◽  
Management Control ◽  
Management Control Systems ◽  
Sustainability Management ◽  
Content Type ◽  
The Status

Purpose As social institutions, higher education institutions (HEIs) play a key role in the distribution of knowledge and skills for sustainable development and societal structures. To fulfill this task, the institutionalization of sustainability within the organization’s structures is essential. The purpose of this paper is to provide an overview of the status quo of environmental management performance (EMP) in HEIs and conclusions for the application of management control systems. Design/methodology/approach Within a systematic literature review, 56 international publications were analyzed along a qualitative thematic content analysis. The coding followed the dimensions of EMP by Trumpp et al. Findings Structuring environmental sustainability efforts along the concept of EMP reveals a major weakness in environmental sustainability management of HEIs. Therefore, the study proposes a model for a processual integration of steering mechanisms for management bodies to systemize appropriate efforts to gain excellence in operations. Originality/value By applying the concept of EMP by Trumpp et al., this systematic review provides an overview of the status quo of environmental management performance at HEIs and proposes a model for the implementation of advanced top-down steering striving a whole institution approach.

The relationship between environmental cost on organisational performance and environmental management system: a structural equation modelling approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nursyazwani Mohd Fuzi ◽  
Nurul Fadly Habidin ◽  
Sabrinah Adam ◽  
Sharon Yong Yee Ong
Keyword(s):  
Environmental Management ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Manufacturing Industry ◽  
Environmental Management System ◽  
Environmental Cost ◽  
Organisational Performance ◽  
Content Type ◽  
Equation Modelling ◽  
The Relationship

Purpose This study aims to examine the relationship between environmental cost (EC) on organisational performance (OPM) through an environmental management system (EMS) as the mediating variable. Design/methodology/approach A total of 2,600 manufacturers were identified and consequently selected as the entire study population. Additionally, this study used the structural equation modelling technique to identify the mediator effects of EMS between EC and OPM. Findings The EC and EMS relationship on OPM produced direct and indirect consequences. Hence, it is concluded that manufacturing industry in Malaysia are focused on the OPM when implementing EC and EMS. Originality/value The model would incorporate EC and EMS implementation on OPM in the Malaysian manufacturing industry. This study could also be advantageous to the industry in improving EC, EMS and OPM.

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