مجلة الإقتصاد الجديد
Volume 13, Numéro 2, Pages 798-812
2022-09-01
The Impact Of Sustainability Management Control On Firms’ Environmental Performance: An Empirical Study
Authors : Mouloudj Kamel . Ikhlef Ilham .
Abstract
The purpose of this study is to examine the relationships between sustainability management control, information quality, and environmental performance of firms. A self-administered questionnaire was developed to collect data from 67 respondents who are working in various functions in their companies (senior managers, middle managers, and supervisors). A multiple regression analysis was used to test the hypotheses of the model. The results reveal that the successful implementation of sustainability management control has a positive impact on both information quality and environmental performance of firms. Moreover, results indicate that environmental performance is significantly and positively affected by information quality.
Keywords
Management accounting; Control systems ; Information quality
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