The relationship among Environmental Innovation Strategy, Sustainability Management Control Systems, and Business Performance

2020 ◽  
Vol 29 (6) ◽  
pp. 159-183
Author(s):  
Yongpil Jin ◽  
Sangwan Lee ◽  
Jiyoung Lee ◽  
Sanghyeob Park
Keyword(s):  
Control Systems ◽  
Business Performance ◽  
Management Control ◽  
Management Control Systems ◽  
Innovation Strategy ◽  
Environmental Innovation ◽  
Sustainability Management ◽  
The Relationship

scholarly journals Management control systems and performance in small and medium family firms

2016 ◽  
Vol 6 (1) ◽  
Author(s):  
Antonio Duréndez Gómez-Guillamón ◽  
Daniel Ruíz-Palomo ◽  
Domingo García-Pérez-de-Lema ◽  
Julio Diéguez-Soto
Keyword(s):  
Control Systems ◽  
Business Performance ◽  
Family Firms ◽  
Positive Influence ◽  
Family Businesses ◽  
Management Control ◽  
Family Influence ◽  
Management Control Systems ◽  
And Performance ◽  
The Relationship

The purpose of this paper is to analyze whether family influence impacts on the degree of utilization of the management control systems (MCS), and the relationship between the former and performance. To this end, this study was carried out using a sample of 900 Spanish SMEs, both family and non-family businesses. The findings show that family businesses use less management control systems than non-family firms and that the use of MCS has a positive influence on business performance. This study is useful for firm managers and practitioners as it can encourage them to develop systems that allow control of the firm direction and improve the firm's competitiveness.

scholarly journals New wine in old bottles: governing logics for applying sustainability management control systems in Austrian electric utilities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Johannes Slacik ◽  
Birgit Grüb ◽  
Dorothea Greiling
Keyword(s):  
Control Systems ◽  
Qualitative Content Analysis ◽  
Methodological Approach ◽  
Electric Utility ◽  
Management Control ◽  
Management Control Systems ◽  
Control Mechanisms ◽  
Sustainability Management ◽  
Content Type ◽  
Informal Controls

Purpose Literature shows that a strong link between sustainability control systems and sustainability management (SM) fosters sustainability development (SD) and compliance with regulatory requirements and stakeholder expectations. Research on the integration of SM and its control mechanisms in corporate business remains scarce. This study aims to focus on Sustainability Management Control Systems (S)MCS applied in Electric Utility Companies (EUC), which experience close scrutiny by its stakeholders in as much as they play an important role in climate change agendas. Design/methodology/approach The methodological approach includes in-depth expert interviews within seven Austrian EUC followed by qualitative content analysis. This study builds on “MCS as a package” by Malmi and Brown (2008). Institutional logics (IL) are used for the theoretical approach. Findings Results show that several IL are involved in implementing strategic SMCS in EUC. Managers cope by integrating emerging hybrid logics, selectively coupled SMCS and making sense by building a communication bridge between the strategic and operative levels to create awareness. Research limitations/implications Results show that managers in EUC have to acquire a new hybrid logic for SD. This implies the use of informal controls and a strong focus on administrative and cultural controls as the main control mechanisms for SM. Originality/value The paper contributes to MCS research by using the scarcely applied theoretical framework of IL. Findings facilitate a better understanding of the control mechanisms behind SM and the coping strategies of managers in applying SMCS.

scholarly journals Family Management and Firm Performance in Family SMEs: The Mediating Roles of Management Control Systems and Technological Innovation

2019 ◽  
Vol 11 (14) ◽  
pp. 3805 ◽  
Author(s):  
Daniel Ruiz-Palomo ◽  
Julio Diéguez-Soto ◽  
Antonio Duréndez ◽  
José António C. Santos
Keyword(s):  
Firm Performance ◽  
Control Systems ◽  
Technological Innovation ◽  
Management Control ◽  
Management Control Systems ◽  
Family Management ◽  
Mediating Role ◽  
Family Smes ◽  
The Relationship

The aim of this research is to analyze the mediating role of the use of management control systems (MCS) and the achievement of technological innovation (TI) in the relationship between family management and firm performance in family small and medium-sized enterprises (SMEs). A questionnaire was conducted by 617 managers of family SMEs in Spain, and our model was tested using partial least squares. Our findings show that both MCS and TI play crucial mediating roles in the understanding of the relationship between family management and firm performance. As a result, family-managed firms that utilize MCS and produce TI are much more likely to generate better performance. These results encourage family managers to use formal MCS because in that way they will contribute to obtaining better firm performance, directly and indirectly through TI. We focus on private family SMEs, because these specific firms contribute significantly to the economies worldwide. This paper contributes to resolve the controversy regarding the relationship between family management and firm performance introducing MCS and TI as mediating factors.

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