Melco Journal of Management Accounting Research
Online ISSN : 2189-2776
Print ISSN : 1882-7225
ISSN-L : 1882-7225
research paper
The Promotion Factors in Proceeding External Environmental Management Control Systems
Takashi Ando
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2019 Volume 11 Issue 1 Pages 3-15

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Abstract

Environmental Management Control Systems is the process by which managers influence members of the organization to implement or create (emerge or co-create) environmental strategies. The final stage of the process is “Internal and External communication”. I name this external communication process “External Environmental Management Control (EEMC)”. The characteristic process of EEMC is ①Interaction with outside of the company, ②Open Innovation, ③CSV (Creating Shared Value) (Ando 2017b). Then I try to elucidate the promotion factors of the EEMC’s proceeding process in this paper. I make clear ①the stronger of the factors “positive CSV” than “negative CSV”, ②the higher level of external environmental system which environmental strategy scope, ③the stronger of the stress in communication with external entities, lead to radical innovation more than incremental innovation (Utterback 1994) and finally improve the qualities of various CSV’s performance.

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© 2019 The Melco Foundation
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