Causal Relationship Analysis between Sustainable Management Control Systems and Ambidextrous Green Innovation Using the DEMATEL Approach

Document Type : Research Paper

Authors

1 PhD Student, Faculty of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran.

2 Associate Professor, Faculty of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran.

3 Associate Professor, Accounting, Finance and Economics Group, Faculty of Birmingham Business, University of Birmingham, Birmingham, United Kingdom.

Abstract

This study aims to identify the causal relationships between sustainable management control systems (MCS) and ambidextrous green innovation using the DEMATEL approach. Specifically, it investigates how the dimensions of sustainable MCS-belief, boundary, diagnostic, and interactive systems influence the two dimensions of ambidextrous green innovation: exploitative and exploratory. Employing a quantitative descriptive-correlational design, data were collected via a DEMATEL-based questionnaire grounded in Simons’ (1995) levers of control framework and the ambidexterity theory of Wijethilake (2017) and Wang et al. (2020a). The questionnaire encompassed six dimensions (four MCS levers and two green innovation dimensions) and was administered to 12 academic and industry experts specializing in sustainability and management control systems. Data analysis using the DEMATEL method revealed that the belief system exerts the greatest influence on other dimensions, whereas exploratory green innovation is the most influenced by other factors. In this model, the belief system functions as a causal variable, while exploratory green innovation acts as an effect variable. Furthermore, the belief system demonstrated the highest level of interaction among all dimensions. The findings underscore the critical role of sustainable management control systems in fostering ambidextrous green innovation, with the belief system identified as a key driver in this process. It is recommended that managers prioritize the design and implementation of sustainable MCS and strengthen organizational sustainability culture. Policymakers should also develop supportive regulations to promote green innovation and sustainable development. To enhance green innovation, managers can strengthen belief control systems by emphasizing values and a sustainability culture within the organization. Additionally, policymakers can facilitate sustainable development by introducing financial and legal incentives to support explorative green innovation.

Keywords

Main Subjects

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Journal of Accounting Advances
Volume 17, Issue 2
February 2025

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  • Receive Date: 08 May 2025
  • Revise Date: 14 October 2025
  • Accept Date: 28 December 2025

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