Union is strength : The integration of ISO 9001 and ISO 14001 contributes to improve the firms' financial performance
Martí-Ballester, Carmen-Pilar (Universitat Autònoma de Barcelona. Departament d'Empresa)
Simon, Alexandra (Universitat Autònoma de Barcelona. Departament d'Empresa)

Data:	2017
Descripció:	22 pàg.
Resum:	Purpose: The purpose of this paper is to fill a gap in the management systems (MSs) field by addressing whether the implementation of an integrated management system (IMS) and the integration level of its elements bring benefits and/or challenges to companies and whether these are related to corporate financial performance (CFP). Design/methodology/approach: Drawing on a Spanish sample of 76 organizations with at least an environmental and a quality MS, the authors perform a partial least squares (PLS) analysis. Findings: The results showed evidence of a positive relationship of the integration benefits with respect to the integration level of MS documentation and the integration level of MS procedures that overweights the negative significant effect of difficulties of integration in relation to the integration level of MS documentation and the integration level of MS procedures. The authors also found new evidence on this topic, related to a positive significant relationship between the integration level of MS procedures and CFP that overweights the negative significant effect of integration level of MS documentation on CFP. Research limitations/implications: This study used cross-sectional data from interviewees who are Catalan managers. Furthermore, the mail survey was answered in 2010 at the beginning of the economic crisis from which results should be taken with caution given that the situation might have changed due to the continuation of the Spanish economic crisis. Practical implications: The findings could allow companies' managers to understand the extent to which the integration of quality management practices and environmental management practices influences some of the most relevant firms' financial performance dimensions. Originality/value: As far as the authors know, there are not empirical studies that address the relationship of IMS with a measure of performance such as CFP.
Drets:	Aquest document està subjecte a una llicència d'ús Creative Commons. Es permet la reproducció total o parcial, la distribució, la comunicació pública de l'obra i la creació d'obres derivades, sempre que no sigui amb finalitats comercials, i sempre que es reconegui l'autoria de l'obra original.
Llengua:	Anglès
Document:	Article ; recerca ; Versió acceptada per publicar
Matèria:	Corporate financial performance ; Integrated management systems ; ISO 14001 ; ISO 9001
Publicat a:	Management Decision, Vol. 55 Núm. 1 (2017) , p. 81-102, ISSN 0025-1747

DOI: 10.1108/MD-09-2015-0414

Postprint 23 p, 502.9 KB

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