Purpose – This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues. Design/methodology/approach –Asurvey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework. Findings – Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package. Research limitations/implications – The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate. Practical implications – The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace. Originality/value – The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic

Multiple control mechanisms for employee health and safety integration. Effects and complementarity / Passetti, Emilio; Battaglia, Massimo; Testa, Francesco; Heras-Saizarbitoria, Inaki. - In: ACCOUNTING, AUDITING & ACCOUNTABILITY JOURNAL. - ISSN 1368-0668. - 33:7(2020), pp. 1595-1626.

Multiple control mechanisms for employee health and safety integration. Effects and complementarity

Battaglia Massimo
Secondo
;
2020

Abstract

Purpose – This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues. Design/methodology/approach –Asurvey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework. Findings – Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package. Research limitations/implications – The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate. Practical implications – The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace. Originality/value – The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic
2020
action controls; results controls; informal controls; complementarity; health and safety; management control
01 Pubblicazione su rivista::01a Articolo in rivista
Multiple control mechanisms for employee health and safety integration. Effects and complementarity / Passetti, Emilio; Battaglia, Massimo; Testa, Francesco; Heras-Saizarbitoria, Inaki. - In: ACCOUNTING, AUDITING & ACCOUNTABILITY JOURNAL. - ISSN 1368-0668. - 33:7(2020), pp. 1595-1626.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11573/1462181
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