The impact of interactive and diagnostic levers of eco-control on eco-innovation: The mediating role of employee environmental citizenship behaviour

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Abstract

The study contributes to the management control system (MCS), environmental and behavioural reaction literature by examining the mediating role of employee environmental citizenship behaviour on the association between the interactive and diagnostic use of eco-control with eco-innovation. Based on an empirical analysis of 406 Australian organisations, the results indicate that employee environmental citizenship behaviour mediates the effect of both the interactive and diagnostic use of eco-control on eco-innovation (specifically, eco-product innovation). The findings highlight the importance of eco-controls and employee behaviour, specifically employee environmental citizenship behaviour, in influencing eco-innovation.
Original languageEnglish
Pages (from-to)2245-2271
Number of pages27
JournalAccounting & Finance
Volume63
Issue number2
Early online date9 Jun 2022
DOIs
Publication statusPublished - Jun 2023

Bibliographical note

© 2022 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand. Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.

Keywords

  • eco-innovation
  • eco-levers of control
  • environmental citizenship behaviour

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