Does the Environment Responsibility Affect the Management Control System?

The literature suggests a problem emerging between management controls systems with the new responsibilities that companies must take into consideration. This study examines a system design management control tool orientation as behaviors that can overcome the uncertainties related to the environment and register the company in a voluntary approach which takes into account the environmental dimensions. A questionnaire survey sent to 306 Tunisian industrial companies was conducted. The results of the exploratory and confirmatory analysis are required. The results of the principal component factor analysis evidenced by Cronbach's alpha and KMO test, helped to cleanse the items selected from the literature. Similarly, the results of structural equations with indices of structural adjustment and parcimonies have devoted a good quality adjustment. Overall, findings suggest that most of the firm’s environment is uncertain, more tools to include in its environmental dimensions. On the other hand, the voluntary integration of an environmental approach is part of a strategy of cost leadership in the Tunisian industrial companies.