Purpose Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers and researchers are promoting environmental management accounting (EMA) systems mechanisms as a means to...

Purpose – Since the introduction of the concept of the balanced scorecard (BSC) in the early 1990s, researchers and practitioners have been discussing its impact on managerial and organizational performance. However, there are still few empirical results available in favor of the effectiveness...

Einführung -- Begriffliche und konzeptionelle Grundlagen der Untersuchung -- Ableitung des Forschungsmodells -- Operationalisierung des Forschungsmodells -- Methodische Konzeption der Studie -- Ergebnisse der empirischen Studie -- Schlussbetrachtung.