The moderating and mediating effect of the environmental management control systems on environmental performance : the case of Malaysian hotel sector

Electronic versions


  • Che Muhammad Jamil


This study seeks to contribute to the field of environmental management and management control literature as the study resolves the existing conflicts in the literature regarding environmental management practice and at the same time develops a theoretical foundation for the management control system in the framework of the environmental management perspective. This study also introduces the moderating and mediating framework to enhance the understanding of the contingent factor related to the practice-control relationship in the environmental management perspective. Previous studies such as Henri and Journeault (2006) and Baba (2004) examined environmental management practices within manufacturing firms, thus ignoring the significant impact of the service-based sector on environmental problems. Building from Simons's (1995) four levers of management control system, this study examines empirically the influence of environmental management control systems on environmental performance in the hotel sector. This study used questionnaires and phone interview surveys to collect the data. Linear regression analysis and hierarchical (moderated) multiple regression analysis are used to analyse the data. Environmental management practice and four elements of management control systems, i. e. interactive control systems, budgeting control systems, environmental information systems and cultural control systems, are considered to have a significant influenced on environmental performance. Size, structure and chain are also included in the model as control variables. The results indicate that management control systems are not necessarily applicable in assisting hotel management to enhance their environmental performance. The budgeting control system was the only management control element which directly influences environmental performance. Environmental management practice is found not to have a direct significant effect on environmental performance. However, the results reveal that the budgeting control system and interactive control system mediate the relationship between environmental management practice and envirom-nental performance, while the environmental information system and cultural control system moderate the relationship. The results of the study are expected to have implications on the awareness in the hotel sector of how important it is for hotels to practise environmental activities beyond-compliance and integrate them with management control systems to improve their environmental performance.


Iaith wreiddiolSaesneg
Sefydliad dyfarnu
Goruchwylydd / Goruchwylwyr / Cynghorydd
Noddwyr traethodau hir
  • Universiti Utara Malaysia
  • Malaysian Government
Dyddiad dyfarnuIon 2008