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Environmental managament control : an empirical study on the use of environmental performance measures in management control systems

机译：环境管理控制：在管理控制系统中使用环境绩效指标的实证研究

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Companies increasingly adapt their accounting systems to accommodate the internal demand of environmental-related information for making decisions and control their activities in compliance with extant environmental regulation. Prior research in environmental accounting has predominantly focused on (external) environmental reporting, while leaving the (internal) managerial accounting and control aspects associated to environmental management largely unexplored. The dissertation specifically examines the role and the implications of management control systems (MCS) in environmental management by focusing on the design and use of environmental performance measures (EPMs). The empirical part of the dissertation consists of a cross-sectional survey administered as part of a research program sponsored by the Controllers Instituut. Survey data are collected on a sample of 285 controllers and financial managers employed in manufacturing Dutch companies. In addition, a case study was carried out in collaboration with a European multinational company operating in the chemical sector. In combination, the two empirical studies provide exploratory evidence on determinants, consequences and processual aspects of EPMs use in MCS. The findings broadly support the role played by strategy as a relevant contingency factor affecting performance measurement choice. Consistent with expectations, companies associated with a higher intensity of environmental strategy tend to develop a wider range of EPMs. The findings add to the arguments rooted in the contingency-based tradition of management accounting research, which contend that a, so-called, 'congruence' type of fit should be present between strategic choice and use of management accounting systems. The results suggest that the presence of a clearly formulated environmental strategy is not a sufficient condition to ensure its implementation. Whereas strategy can be considered as a necessary antecedent of performance measurement choice, EPMs needs to exhibit acceptable levels of quality and reliability before they could be congruently used for decision-making and decision-control purposes.
机译：公司越来越多地调整其会计系统，以适应与环境相关的信息的内部需求，以便根据现行的环境法规进行决策并控制其活动。先前的环境会计研究主要集中在（外部）环境报告上，而与环境管理相关的（内部）管理会计和控制方面则基本上未被开发。本文重点研究环境绩效指标（EPM）的设计和使用，探讨了管理控制系统（MCS）在环境管理中的作用和意义。论文的实证部分包括横断面调查，这是由控制者研究所赞助的一项研究计划的一部分。调查数据是从荷兰制造公司中雇用的285名控制人员和财务经理的样本中收集的。此外，还与一家从事化工行业的欧洲跨国公司合作进行了案例研究。两项经验研究相结合，提供了关于在MCS中使用EPM的决定因素，后果和过程方面的探索性证据。这些发现广泛地支持了战略作为影响绩效评估选择的相关权变因素所发挥的作用。与期望一致，与环境战略强度更高相关的公司倾向于开发更广泛的EPM。这些发现增加了基于偶然性的管理会计研究传统的观点，这些传统认为在战略选择和管理会计系统的使用之间应该存在一种所谓的“一致性”拟合。结果表明，制定明确的环境战略不足以确保其实施。尽管可以将策略视为绩效衡量选择的必要先决条件，但EPM必须展现出可接受的质量和可靠性水平，然后才能将其一致地用于决策和决策控制目的。

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    Perego P.M.;

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  • 年度 2005
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