Eco-control systems

Project description

Environmental management control systems (EMCS) have gained momentum in practice and research in the last decade. Their usage enhances companies’ ability to translate their environmental motivations into enhanced performance. One example of EMCS developed to guide environmental strategies within organisations is eco-control systems.

Eco-control systems are defined as the formal systems “that use financial and ecological information to maintain or alter firms’ patterns in environmental activities”. However, there is a limited understanding of the way companies design and use management control systems to drive sustainability strategy. In addition, empirical studies investigating EMCS antecedents and consequences are not only scarce, but also arguably offer fragmented and disparate empirical findings due to the lack of consensus on the conceptualisation and operationalisation of EMCS.

This project, led by Professor Ahmed Abdel-Maksoud (Zayed University) and Dr Mirna Jabbour with research collaboration from Cairo University, aims to explore the antecedents and consequences of eco-control systems.

Key research outputs

•   Abdel-Maksoud, A.*, Jabbour, M.*, & Abdel-Kader, M. (2020). Stakeholder pressure, eco-control systems, and firms’ performance: empirical evidence from UK manufacturers. Accounting Forum, DOI: 10.1080/01559982.2020.1827697.

*Co-first authors

•  American Accounting Association Annual Meeting (AAA), 2016, New York, US.

Staff