Environmental Performance Management Systems (EPMS) versus Sustainable Development/Competitive Advantage in the Case of the Tunisian Companies

Hichem Dkhili


This paper explores how companies are focusing to evaluate the performance management system that attempts to promote sustainable development and its competitive position, or even have a sustainable competitive advantage. Under the influence of control variables such as the environment, the social responsibility, the strategy and the stakeholders, we conceptualize a performance management system (PMS) able to reach these goals.
We take a case study approach using questionnaire survey sent to 306 Tunisian industrial companies, supported by exploratory and confirmatory analysis. The results of the principal component factor analysis evidenced by Cronbach's alpha and KMO and the structural equations with indices of structural have devoted a good quality of adjustment. These results show the existence of a significant and positive relationship between the variables. This confirms that performance management system (PMS) influenced by the dimensions of social responsibility, environment, strategy and stakeholder interests had a positive impact on the integrated ecological business models (IEBM) and the environmental Management Control Systems (EMCS).

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DOI: https://doi.org/10.5296/ijafr.v8i1.12548


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Copyright (c) 2018 Hichem Dkhili

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International Journal of Accounting and Financial Reporting  ISSN 2162-3082

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