Gomez-Conde, Jacobo; Lunkes, Rogerio Joao; Rosa, … - In: Accounting, Auditing & Accountability Journal 32 (2019) 5, pp. 1325-1357
Purpose: The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement...