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ToolsMonteiro, Januário, Malagueño, Ricardo and Lunkes, Rogério J. (2025) Eco-control and sustainability strategy: How organisations juxtapose tensions to enhance sustainability performance? Accounting Forum. ISSN 0155-9982
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Abstract
Past research on the intersection of management control and sustainability has indicated that eco-controls play a key role in the successful implementation of sustainability strategies. Yet, evidence on how this eco-controls become effective considering the intertemporal tensions arising from a short- and long-term demands is limited. This study addresses this gap by examining the extent to which the use of eco-controls and temporal ambidexterity facilitate the implementation of sustainability strategies and exploring how eco-controls interact with temporal ambidexterity in determining sustainability performance. The study relies on data obtained via a survey completed by 201 hotel managers in Brazil. Partial least square regressions and fuzzy set qualitative comparative analysis (fsQCA) are used for assessing the proposed relationships. The study finds that eco-controls and temporal ambidexterity facilitate the implementation of proactive sustainability strategies. The influence of eco-controls on sustainability performance is amplified when organisations can respond to the intertemporal tensions between short- and long-term needs. FsQCA reveals that different eco-controls are complementary and jointly with sustainability strategies and the dimensions of temporal ambidexterity enhance sustainability outcomes. The study contributes to management accounting literature, providing novel evidence of the contingencies surrounding the effectiveness of eco-controls and showing how eco-controls interact with firm’s intertemporal needs.
| Item Type: | Article |
|---|---|
| Additional Information: | Data availability statement: The data that support the findings of this study are available from the corresponding author, RM, upon reasonable request. Funding information: We would like to acknowledge the support of Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq). The corresponding author acknowledges support from the project PID2022-139974NB-I00 funded by MICIU/AEI/10.13039/501100011033 and by ERDF/EU. |
| Uncontrolled Keywords: | eco-control,proactive sustainability strategy,sustainability performance,temporal ambidexterity,accounting,finance ,/dk/atira/pure/subjectarea/asjc/1400/1402 |
| Faculty \ School: | Faculty of Social Sciences > Norwich Business School |
| Related URLs: | |
| Depositing User: | LivePure Connector |
| Date Deposited: | 26 Jun 2025 09:30 |
| Last Modified: | 26 Jun 2025 09:30 |
| URI: | https://ueaeprints.uea.ac.uk/id/eprint/99733 |
| DOI: | 10.1080/01559982.2025.2489239 |
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