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 sustainability management control systems and ambidextrous green innovation using the DEMATEL approach. It investigates how sustainability management control systems (beliefs, boundary, diagnostic, and interactive) influence ambidextrous green innovation (exploitative and exploratory). The research employs a quantitative, descriptive-correlational design. Data were collected via a DEMATEL questionnaire developed based on Simons’ (1995) levers of control and the ambidexterity theories of Wijethilake (2017) and Wang et al. (2020). The questionnaire covered six dimensions —four from the levers of control and two from ambidextrous green innovation— and was administered to 12 academic and industry experts in sustainability and management control systems. Results indicate that the beliefs control system exerts the greatest influence and interaction within the model, acting as a causal variable, while exploratory green innovation, as an effect variable, is most influenced by other dimensions. The findings confirm the pivotal role of sustainability management control systems —particularly the beliefs control system— in fostering ambidextrous green innovation. It is recommended that managers strengthen organizational sustainability culture, and that policymakers support exploratory green innovation through financial incentives and regulatory frameworks.

Keywords

Main Subjects


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