Do Performance Measurement Systems Matters to Vitalize Green Intellectual Capital and Sustainable Performance? A Conceptual Framework

Purpose: The aim of this study is to propose a conceptual framework in which performance measurement systems potentially play a role in transforming knowledge based resources, e.g., green intellectual capital for sustainable performance in this information intensive economy. The emerging relevance of sustainability creates phenomena to think about green intellectual capital, while little is known about the function of performance management systems to achieve sustainable-based performance. Theoretical framework: The underlying premise of the "contingency view" from the "fit as mediation" approach signifies that organizational systems are generated and structured by knowledge-based characteristics, which significantly influence organizational outcomes (Drazin & de Ven, 1985; Venkatraman, 1989). Design/methodology/approach: The conceptual framework articulates three components of green intellectual capital, i.e., green human capital, green structural capital, and green relational capital, from the ground of performance measurement systems adding social and environmental measures to contribute to sustainable performance (economic, social and environmental) extracted from the preceding literature. Findings: The expected results of the study suggest that green-based intellectual capital can foster business sustainability, while a quantitative method will be employed based on prior studies to extract the study's real consequences. Research, Practical & Social implications: The study may inspire senior management to exhibit how green intellectual capital is linked in internal operations for dealing with non-financial concerns for economic lineup and to bridge research gaps from different study areas into a holistic model to contribute to the literature. Originality/value: The value of the study is to give logical hints about emerging literature that green intellectual capital is significant to achieve sustainable performance. This study contributes to the sphere of accounting and sustainability by suggesting a research framework for practitioners and academicians.