The Journal of Cost Accounting Research
Online ISSN : 2432-034X
Print ISSN : 1349-6530
ISSN-L : 1349-6530
The Use and Effects of the Eco-Control Package:
Based on a Resource-Based View
Jaehong KimAkira HigashidaKatsuhiko Kokubu
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2023 Volume 47 Issue 1-2 Pages 62-77

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Abstract

Using data obtained from a questionnaire survey of Japanese companies, this paper analyzes the relationship between environmental strategy, eco-control, environmental capabilities, and environmental performance from the perspective of a resource-based view. As a result, the use of eco-control to support the execution of environmental strategy strengthens environmental capabilities and contributes to the improvement of environmental performance.

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© 2023 The Japan Cost Accounting Association
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