文章基本信息

标题：Sustainable Business Model and Corporate Performance: The Mediating Role of Sustainable Orientation and Management Accounting Control in the United Arab Emirates
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作者：Enas Nadher Al-Baghdadi ; Ahmad Abu Alrub ; Husam Rjoub 等
期刊名称：Sustainability
印刷版ISSN：2071-1050
出版年度：2021
卷号：13
期号：16
页码：8947
DOI：10.3390/su13168947
语种：English
出版社：MDPI, Open Access Journal
摘要：This study aimed to investigate the mediating role of management accounting control systems (MACS) and sustainable innovations orientation (SIO) in the relationship between business model innovations (BMI) and overall corporate performance. A total of 355 managers drawn from different types of manufacturing firms in the United Arab Emirate (UAE) participated in the study, and the collected data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) to test the structural model with the aid of Smart PLS 3. The findings from the study revealed that BMI does not directly influence SIO but has an indirect effect through MACS. Moreover, this study revealed that MACS mediate the relationship between BMI and financial performance. In addition, the argument that SIO influences overall corporate per-formance was supported with our findings. Finally, it was established in this study that MACS and SIO partially mediate the relationship between BMI and environmental performance as well as BMI and employee performance.