From Management Control to Environmental Management Control: Genesis, Concepts and Literature Review

Abstract

This article offers a historical and conceptual reassessment of environmental management control (EMC), positioning it within the broader evolution of management control and environmental accounting. First, we trace the genesis of EMC, from the progressive integration of environmental externalities into financial and cost accounting to the emergence of Environmental Management Accounting (EMA), Material Flow Cost Accounting (MFCA), and eco-control systems. Second, we clarify the notion of EMC and distinguish it from related concepts, emphasizing its core components (tools, indicators, procedures) and the evolving role of management accountants and controllers in environmental performance management. Empirically, the paper relies on a systematic literature review (2006–2025) based on Scopus and Web of Science, following a structured protocol (clear inclusion/exclusion criteria, PRISMA flow, standardized data extraction grid). The findings reveal a broad consensus that EMC has a positive impact on organizational performance, especially environmental and financial, provided certain conditions are met, such as strong top management support, institutional pressures, and robust environmental information systems. The review also highlights persistent weaknesses: a lack of longitudinal studies, heterogeneous performance indicators—particularly for the social dimension—and the under-representation of emerging economies and the MENA region. Building on these results, the article proposes an integrative framework combining contingency theory, agency theory, institutional/legitimacy approaches and the triple-bottom-line perspective. It finally outlines a future research agenda, with a specific emphasis on empirical investigations of EMC adoption in Moroccan firms.