Kimitaka NISHITANI Kimitaka Nishitani is a professor of corporate sustainability management at the Research Institute and Business Administration, Kobe University, Japan. He received his Ph.D. in business administration from Kobe University. His research interestscover a wide range of topics in corporate sustainability management,including social and environmental sustainability reporting. 56 Japan, and Grant-in-Aids for Scientific Research (B) 19H01549 from the Japan Society for the Promotion of Science, Japan. Chin, W.W. (1998) Issues and opinion on structural equation modeling. Management Information Systems Quarterly, 22(1): 7–16. Retrieved http://www.jstor.com/stable/249674 (accessed 9 June 2021) Ferreira, A., Moulang, C. and Hendro, B. (2010) Environmental management accounting and innovation: An exploratory analysis. Accounting, Auditing and Accountability Journal, 23(7): 920–948. https://doi.org/10.1108/09513571011080180 Goebel, S. and Weissenberger, B.E. (2017) Effects of management control mechanisms: Towards a more comprehensive analysis. Journal of Business Economics, 87(2): 185–219. Guenther, E., Endrikat, J. and Guenther, T.W. (2016) Environmental management control systems: A conceptualization and a review of the empirical evidence. Journal of Cleaner Production, 136: 147–171. https://doi.org/10.1016/j.jclepro.2016.02.043 Hair, J., Anderson, R.E., Tatham, R.L. and Black, W.C. (1995) Multivariate Data Analysis (4th ed.). New Jersey: Prentice-Hall Inc. Henri, J.-F. (2006) Management control systems and strategy: a resource-based perspective. Accounting, Organizations and Society, 31(6): 529–558. https://doi.org/10.1016/j.aos.2005.07.001 Henri, J.-F. and Journeault, M. (2010) Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1): 63–80. https://doi.org/10.1016/j.aos.2009.02.001 Hoe, S.L. (2008) Issues and procedures in adopting structural equation modeling technique. Journal of Applied Quantitative Methods, 3(1): 76–83. ISO (2004) ISO 14001. Environmental Management Systems. Journeault, M. (2016) The influence of the eco-control package on environmental and economic performance: A natural resource- based approach. Journal of Management Accounting Research, 28(2): 149–178. https://doi.org/10.2308/jmar-51476 Journeault, M., De Rongé, Y. and Henri, J.-F. (2016) Levers of eco-control and competitive environmental strategy. The British Accounting Review, 48(3): 316–340. https://doi.org/10.1016/ j.bar.2016.06.001 Kaiser, H.F. and Rice, J. (1974) Little jiffy, mark IV. Educational Kokubu, K., Wu, Q., Nishitani, K., Tongurai, J. and Pochanart, P. (2019) Comprehensive environmental management control system and stakeholder influences: Evidence from Thailand. In: Kokubu, K. and Nagasaka, Y. (eds.) Sustainability Management and Business Strategy in Asia. World Scientific, 131–148. Malmi, T. and Brown, D.A. (2008) Management control systems as a package: opportunities, challenges and research directions. Management Accounting Research, 19(2): 287–300. https://doi. org/10.1016/j.mar.2008.09.003 Merchant, K.A. and Van der Stede, W.A. (2017) Management control systems: Performance measurement, evaluation and incentives (4th ed.). Pearson Education. Nishitani, K., Nguyen, T.B.H., Trinh, T.Q., Wu, Q. and Kokubu, K. (2021) Are corporate environmental activities to meet sustainable development goals (SDGs) simply greenwashing? An empirical study of Vietnamese companies stakeholder management perspective, Kobe University RIEB Discussion Paper Series, DP2021-12. Perego, P. and Hartmann, F. (2009) Aligning performance measurement systems with strategy: The case of environmental strategy. Abacus, 45(4): 397–428. https://doi.org/10.1111/j.1467- References Cerny, B.A. and Kaiser, H.F. (1977) A study of a measure of sampling adequacy for factor-analytic correlation matrices. Multivariate Behavioral Research, 12(1): 43–47. https://doi.org/ 10.1207/s15327906mbr1201_3 from General Framework. ISO, Geneva. and Psychological Measurement, 34(1): 111–117. from the Q. WU et al. 6281.2009.00297.x Pondeville, S., Swaen, V. and De Rongé, Y. (2013) Environmental management control systems: The role of contextual and strategic factors. Management Accounting Research, 24(4): 317–332. https://doi.org/10.1016/j.mar.2013.06.007 Schaltegger, S., Burritt, R.L. and Petersen, H. (2003) An Introduction to Corporate Environmental Management: Striving for Sustainability, Greenleaf Publishing Limited, Sheffield. Sörbom, D. (1974) A general method for studying differences in factor means and factor structures between groups. British Journal of Mathematical and Statistical Psychology, 27: 229–239. United Nations (2015) Transforming Our World: The 2030 Agenda for Sustainable Development, Resolution adopted by the General Assembly. Wang, C., Ghadimi, P., Lim, M.K. and Tseng, M.-L. (2019) A literature review of sustainable consumption and production: A comparative analysis in developed and developing economies. Journal of Cleaner Production, 206: 741–754. https://doi.org/ 10.1016/j.jclepro.2018.09.172 Widener, S.K. (2007) An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7-8): 757–788. https://doi.org/10.1016/j.aos.2007.01.001 Wu, Q., Kokubu, K., Trinh, T.Q., Nguyen, T.B.H. and Nishitani, K. (2021) Environmental management in developing countries: Towards achievement of SDGs and SCP in Vietnam, Kobe University Graduate School of Business Administration Discussion. Paper: 2021–2019. (Received 9 June 2021, Accepted 17 August 2021)Qi WU Qi Wu is a junior associate professor at the Faculty Business Administration, Kyoto University of Advanced Science, Japan, a post she has held since 2019. her She business the Graduate School of administration at Business Administration, Kobe University, Japan in 2018. Her is sustainability management and environmental accounting. Her recent research works on subjects such as environmental management environmental management accounting. Katsuhiko KOKUBU Katsuhiko Kokubu is a professor of social and environmental accounting at the Graduate School of Business Administration, Kobe University, Japan. He completed his Ph.D. in management at Osaka City University. He is a leading scholar in sustainable management and accounting and has been heading international standardization of material flow cost accounting (MFCA) as a convener for ISO/TC207/WG8. Hepublished more than 30 books and 200 papers (in English and Japanese)published by leading journals. His latest English book is Sustainability Management and Business Strategy in Asia, World Scientific, 2019. of received field research control for and Economics in Ph.D. and systems Economics systems control
元のページ ../index.html#62