Abdel-Maksoud, A., Jabbour, M. orcid.org/0000-0002-7078-5726 and Abdel-Kader, M. (2021) Stakeholder pressure, eco-control systems, and firms’ performance: empirical evidence from UK manufacturers. Accounting Forum, 45 (1). pp. 30-57. ISSN 0155-9982
Abstract
This study investigates whether stakeholder pressure directly intensifies the extent of eco-control systems’ use, and thus indirectly affects economic and environmental performance. Cross-sectional data was collected from 93 UK manufacturers belonging to industries of high pollution propensity, and analysed using structural equation modelling. This study provides a broader understanding of environmental management control systems (EMCS) development, responds to calls in the literature for extending prior empirical research to both the antecedents and consequences of EMCS, and offers further evidence from the UK context (one of the leading countries in tackling environmental-related issues). Our findings reveal that the pressure from organisational stakeholders is significantly and positively associated with all eco-control systems’ constructs. Interestingly, our findings indicate a lack of significant indirect relations between stakeholder pressure groups and firms’ performance (economic or environmental), and only eco-control incentives influence UK firms’ environmental performance.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2020 University of South Australia. This is an author-produced version of a paper subsequently published in Accounting Forum. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | Eco-control systems; economic performance; environmental performance; manufacturing firms; stakeholder pressure; UK |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 20 Oct 2020 16:16 |
Last Modified: | 07 Apr 2022 00:38 |
Status: | Published |
Publisher: | Informa UK Limited |
Refereed: | Yes |
Identification Number: | 10.1080/01559982.2020.1827697 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:166972 |