The Role of Institutional Pressures on the Adoption of Sustainability Management Control Systems from an Accounting Perspective and their Effect on Sustainable Performance: A Field Study of Egyptian Firms

Document Type : Original Article

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Accounting department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

Patina firms to enhance the understanding of the impact of institutional pressures on the application of sustainability formal management control systems and their effect on firm’s sustainable performance. Data were collected based on a survey from a sample of 96 manufacturing and nonmanufacturing Egyptian firms, and analyses using Partial Least Squares (PLS) Structural Equation Modeling. The study finds that coercive pressures and normative pressures are associated with application of sustainability formal management control systems, whereas mimetic pressures do not represent a significant determinant of such use. The use of sustainability formal management control systems, in turn, is found to directly influence a firm's both environmental and social performance and indirectly its economic performance.

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