Sustainable Innovation, Management Accounting, and Control Systems, and International Performance

Sustainable Innovation, Management Accounting, and Control Systems, and International Performance

Key Aspects of the Abstract.

This article focuses on the analysis of how management accounting and control systems (MACS) lead to appropriation for the benefits of sustainable innovations in industries. Survey data were collected from 123 Portuguese and Spanish sectors to aid the study. Besides, the article gives further insights into organizational mechanisms that may boost the success of sustainable innovation.

Introduction

The article shows that both policymakers and researchers have a high interest in the connection between sustainable innovation and organizational performance (Lopez-Valeiras et al. 2015). To gain access to international markets, it is necessary to develop sustainable change. MACs are set processes and procedures used by managers in the provision of information useful in decision-making monitoring, planning, and evaluation in ensuring the achievement of organizational goals.

The research questions are:

Are contemporary MACS more likely to have a positive moderator effect than traditional MACS on the relationship between sustainable product innovations and internationalization?

1. b. Identify a more specific problem within the general area

There has been increasing challenges facing agribusiness as a result of increased awareness of global stakeholders about the sustainability of their activities.

1. c. Describe the need for the study.

The study aims at giving an extensive understanding of the connection between sustainability practices and organizational performance.

Literature Review

1. List the categories in the Literature Review
2. Sustainable Innovation and Organizational Performance Performance evaluation
3. MACS as Guide for Enhancing the Success of InnovationsStrategic analysis
4. How Many Different Sources Were Cited in the Literature Review?

Twenty-nine

Porter & Linde (1995), Konar $ Cohen (2001), Battaglia et al. (2014), Wagner (2010), Christmann (2000), Hull & Rothenberg (2008), Schaltegger et al. (2013), Porter (1980), . Patel et al. (2014), OECD (2009), Frondel et al. (2007), Hollensen (2008), Anthony (1965), Goold (1990), Simons (1990), Henri (2006), Langevin & Mendoza (2013), Mahama (2006), Cadez (2008), Kaplan & Norton (1996), Wong-On-Wing et al. (2007), Ansari (1979), Calantone et al. (1995), Schrerer (1990)

1. Briefly Summarize the Literature review

The literature review highlights the concept of sustainable innovation in organizational performance. Besides, it illustrates the advantages of sustainable innovations in the industry (Lopez-Valeiras et al. 2015). MACs are developed as a guide to enhance the success of innovations. Through MACs, managers ensure that they are gained and used effectively in the accomplishment of organizational objectives.

4. Data Analysis
5. a) Research design:

The study used a quantitative research design. A survey was conducted to test hypothesis sampling Spanish and Portuguese agri-food industries (Lopez-Valeiras et al. 2015). Face to face interviews was conducted in which 123 questionnaires were obtained. A pilot test was conducted on six companies.

1. b) Summary of analysis:

The results showed a significant relationship between internationalization and sustainable innovation. Also, the results supported the hypothesis because of the positive and significant interaction between contemporary MACs on sustainability and internationalization.

5. Results/conclusion.

The results of this study reveal that MACs have varying moderating effects on the relationship between international performance and sustainable innovation. Either those companies which utilize differentiating strategies highly benefit from the use of contemporary MACs.

7. Limitations

The article used a general conceptualization of lasting change.

The article used a limited number of MACs tools; thus, the results need to be interpreted with care.

References

Lopez-Valeiras, E., Gomez-Conde, J., & Naranjo-Gil, D. (2015). Sustainable innovation, management accounting and control systems, and international performance. Sustainability, 7(3), 3479-3492.