TY - JOUR
T1 - Investigating relationships between stakeholders’ pressure, eco-control systems and hotel performance
AU - Abdel-Maksoud, Ahmed
AU - Kamel, Hany
AU - Elbanna, Said
N1 - Funding Information:
The authors are grateful for the two years research grant received from the United Arab Emirates University-National Research Foundation, United Arab Emirates (UAEU-NRF#: 31B010) which enabled this research study to be carried out. Some preliminary results were presented at the 2016 Conference of the British Accounting and Finance Association Annual Conference, Bath, UK (in April 2016).
Publisher Copyright:
© 2016 Elsevier Ltd
PY - 2016/10/1
Y1 - 2016/10/1
N2 - Stakeholders’ pressure motivates the deployment of systems of environmental management control. Nevertheless, few insights are available regarding the impact of stakeholders’ pressure on the extent to which eco-control systems are used. Findings from previous research on eco-control are said to be inconclusive, due to the lack of empirical evidence. In addition, the literature on hotels/tourism indicates a scarcity of studies investigating the factors associated with the use of these systems in the hotel sector. In this study, to help fill this gap, we contribute to the existing literature. We investigate, empirically, the associations between the impact of stakeholders’ pressure and the use of eco-control systems, and whether the extent of using these systems is associated with hotel performance in the United Arab Emirates (UAE). Our findings conclude that the impact of stakeholders’ pressure influences the extent of using eco-control systems in UAE hotels. However, contrary to expectations, the extent of using these systems is not significantly associated with hotel performance. Our findings and interpretations could reflect ‘practice variation’ in the adoption of eco-control systems in UAE hotels. It could be that UAE hotels do not capitalize on the implications the adoption of these systems could have on their performance. The academic and practical implications of our findings are discussed.
AB - Stakeholders’ pressure motivates the deployment of systems of environmental management control. Nevertheless, few insights are available regarding the impact of stakeholders’ pressure on the extent to which eco-control systems are used. Findings from previous research on eco-control are said to be inconclusive, due to the lack of empirical evidence. In addition, the literature on hotels/tourism indicates a scarcity of studies investigating the factors associated with the use of these systems in the hotel sector. In this study, to help fill this gap, we contribute to the existing literature. We investigate, empirically, the associations between the impact of stakeholders’ pressure and the use of eco-control systems, and whether the extent of using these systems is associated with hotel performance in the United Arab Emirates (UAE). Our findings conclude that the impact of stakeholders’ pressure influences the extent of using eco-control systems in UAE hotels. However, contrary to expectations, the extent of using these systems is not significantly associated with hotel performance. Our findings and interpretations could reflect ‘practice variation’ in the adoption of eco-control systems in UAE hotels. It could be that UAE hotels do not capitalize on the implications the adoption of these systems could have on their performance. The academic and practical implications of our findings are discussed.
KW - Eco-control systems
KW - Environmental management accounting
KW - Environmental management control systems
KW - Organizational performance
KW - UAE
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U2 - 10.1016/j.ijhm.2016.09.006
DO - 10.1016/j.ijhm.2016.09.006
M3 - Article
AN - SCOPUS:84991218511
SN - 0278-4319
VL - 59
SP - 95
EP - 104
JO - International Journal of Hospitality Management
JF - International Journal of Hospitality Management
ER -