感知利益相关者压力对生态控制的多米诺骨牌效应

Q4 Business, Management and Accounting
Jean-François Henri, Marc Journeault, Michelle Rodrigue
{"title":"感知利益相关者压力对生态控制的多米诺骨牌效应","authors":"Jean-François Henri, Marc Journeault, Michelle Rodrigue","doi":"10.2308/api-2020-015","DOIUrl":null,"url":null,"abstract":"We examine how managers orchestrate their eco-control package in reaction to different perceived environmental stakeholder pressures. Using survey data from Canadian manufacturing firms, our results show that environmental pressures perceived from societal stakeholders have a greater influence on the integration of environmental objectives into strategic planning than pressures perceived from business stakeholders. This suggests that business stakeholders act as a force that mostly maintains the scope of strategic environmental orientations, while societal stakeholders act as a force that mostly expands the scope of strategic orientations by stimulating further consideration of environmental issues as strategic objectives. The integration of environmental objectives in strategic planning stimulates a domino effect within the eco-control package, where the adaptation of strategic objectives leads to greater mobilization of other eco-controls. This domino effect represents successive effects among components of the eco-control package, revealing how stakeholder pressures play a role in stimulating multi-layered changes in eco-control mobilization.","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"THE DOMINO EFFECT OF PERCEIVED STAKEHOLDER PRESSURES ON ECO-CONTROLS\",\"authors\":\"Jean-François Henri, Marc Journeault, Michelle Rodrigue\",\"doi\":\"10.2308/api-2020-015\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"We examine how managers orchestrate their eco-control package in reaction to different perceived environmental stakeholder pressures. Using survey data from Canadian manufacturing firms, our results show that environmental pressures perceived from societal stakeholders have a greater influence on the integration of environmental objectives into strategic planning than pressures perceived from business stakeholders. This suggests that business stakeholders act as a force that mostly maintains the scope of strategic environmental orientations, while societal stakeholders act as a force that mostly expands the scope of strategic orientations by stimulating further consideration of environmental issues as strategic objectives. The integration of environmental objectives in strategic planning stimulates a domino effect within the eco-control package, where the adaptation of strategic objectives leads to greater mobilization of other eco-controls. This domino effect represents successive effects among components of the eco-control package, revealing how stakeholder pressures play a role in stimulating multi-layered changes in eco-control mobilization.\",\"PeriodicalId\":38883,\"journal\":{\"name\":\"Accounting and the Public Interest\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-07-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting and the Public Interest\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/api-2020-015\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"Business, Management and Accounting\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting and the Public Interest","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/api-2020-015","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Business, Management and Accounting","Score":null,"Total":0}
引用次数: 1

摘要

我们研究了管理者如何协调他们的生态控制方案,以应对不同的环境利益相关者的压力。利用加拿大制造业公司的调查数据,我们的结果表明,社会利益相关者感知到的环境压力对将环境目标纳入战略规划的影响大于商业利益相关者的压力。这表明,商业利益相关者是一股主要维持战略环境导向范围的力量,而社会利益相关者则是一股通过激励进一步考虑环境问题作为战略目标来扩大战略导向范围的部队。将环境目标纳入战略规划会在生态控制一揽子计划中产生多米诺骨牌效应,调整战略目标会导致更多地动员其他生态控制措施。这种多米诺骨牌效应代表了生态控制一揽子计划各组成部分之间的连续效应,揭示了利益相关者的压力如何在刺激生态控制动员的多层次变化中发挥作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE DOMINO EFFECT OF PERCEIVED STAKEHOLDER PRESSURES ON ECO-CONTROLS
We examine how managers orchestrate their eco-control package in reaction to different perceived environmental stakeholder pressures. Using survey data from Canadian manufacturing firms, our results show that environmental pressures perceived from societal stakeholders have a greater influence on the integration of environmental objectives into strategic planning than pressures perceived from business stakeholders. This suggests that business stakeholders act as a force that mostly maintains the scope of strategic environmental orientations, while societal stakeholders act as a force that mostly expands the scope of strategic orientations by stimulating further consideration of environmental issues as strategic objectives. The integration of environmental objectives in strategic planning stimulates a domino effect within the eco-control package, where the adaptation of strategic objectives leads to greater mobilization of other eco-controls. This domino effect represents successive effects among components of the eco-control package, revealing how stakeholder pressures play a role in stimulating multi-layered changes in eco-control mobilization.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
Accounting and the Public Interest
Accounting and the Public Interest Business, Management and Accounting-Accounting
CiteScore
1.20
自引率
0.00%
发文量
1
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信