Stimulating Pro‐Environmental Behavior Using Management Control: Survey Evidence From a City Government
基于151名公共部门员工的调查数据，研究发现管理控制工具（如可持续绩效预算和行动方案）能帮助员工将环境关切转化为亲环境行为，对公共部门推动可持续发展有参考价值。
ABSTRACT This paper investigates how pro‐environmental behaviors (PEBs) of public sector employees can be stimulated using management control. We mobilize the theory of planned behavior to hypothesize that employee environmental concerns are associated with PEBs, and that this relation can be strengthened by management control instruments that provide structure and signals about prevailing norms. Using survey data from 151 public sector employees, we find support for most of our expectations. Specifically, our findings suggest that sustainability‐related output controls (e.g., sustainable performance budgets and accounting reports) can help employees to translate their environmental concerns into action through PEBs. Furthermore, we find that behavior controls (e.g., formats that incorporate sustainability and resilience‐enhancing action programs) positively associate with PEBs, regardless of employees' initial environmental concerns. Taken together, our findings have implications for public sector organizations seeking to stimulate employees to engage in more environmentally sustainable behaviors.