مجلة الإقتصاد الجديد
Volume 13, Numéro 2, Pages 798-812
2022-09-01
Authors : Mouloudj Kamel . Ikhlef Ilham .
The purpose of this study is to examine the relationships between sustainability management control, information quality, and environmental performance of firms. A self-administered questionnaire was developed to collect data from 67 respondents who are working in various functions in their companies (senior managers, middle managers, and supervisors). A multiple regression analysis was used to test the hypotheses of the model. The results reveal that the successful implementation of sustainability management control has a positive impact on both information quality and environmental performance of firms. Moreover, results indicate that environmental performance is significantly and positively affected by information quality.
Management accounting; Control systems ; Information quality
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
Boussouf Azzeddine
.
Belkaid Brahim
.
pages 381-397.