Management control for sustainability: Towards integrated systems

Beusch, Peter; Frisk, Jane Elisabeth; Rosén, Magnus; Dilla, William N.

doi:10.1016/j.mar.2021.100777

Cited by 62 publications

(54 citation statements)

References 62 publications

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“…Conventional, or 'cybernetic', MCS techniques (e.g., cost accounting, budgeting), are deemed to be limited to the attainment of economic objectives. As they do not yield any significant improvement in the social and environmental spheres, companies started looking for other solutions in the last decade [22,39,47]. More contemporary management accounting techniques, such as benchmarking and balanced scorecard (BSC), seem to have a slightly better influence, not only on sustainability, but also on innovation and international presence as well [39].…”

Section: Methodsmentioning

confidence: 99%

“…Nonetheless, in order to suitably address the social and environmental issues raised by various stakeholders, and at the same time support the transition towards sustainability, traditional management control has been gradually revised and more specific concepts began surfacing in the literature [22,39,47]. Umbrella terms, such as environmental management accounting (EMA), social accounting, sustainability accounting, and social and environmental accountability, are the most frequent examples [46].…”

Section: Methodsmentioning

confidence: 99%

“…Sustainability controls are the most comprehensive type of system, in that they encompass both environmental and social strategies, in addition to traditional economic objectives, extending the scope of MCSs and promoting organizational learning and change. Similarly to MCSs, Sustainability Control Systems (SCS) are a link between strategy and operations [47,48,50].…”

Section: Methodsmentioning

confidence: 99%

“…Second, companies might fail to connect MCS and SCS into a unified system, since the integration should simultaneously occur on a (i) technical (sustainability and financial data reporting), (ii) organizational (shared responsibilities and skills between management accountants and sustainability managers, not limited to a group of specialists), and (iii) cognitive level (shared understanding and perspective between financial and sustainability managers). Nevertheless, a technical integration alone might partially compensate for the insufficient integration of the remaining two dimensions [47]. In general, the successful design of sustainability policies within an organization is only possible when traditional control systems are extended through SCSs [48].…”

Section: Methodsmentioning

confidence: 99%

See 3 more Smart Citations

Managing Corporate Sustainability and Responsibility Efficiently: A Review of Existing Literature on Business Groups and Networks

Liakh

Spigarelli

2020

Sustainability

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Given the global relevance of business groups (BG) and networks as efficient organizational forms for corporate sustainability and responsibility systems (CSR), and seeing that management control systems (MCS) play a pivotal role in transmitting authority to CSR and formalizing a sustainability organizational culture, this paper aims to review the available literature in order to investigate efficient adoptions of CSR by BGs or networks. Both organizational forms have positive effects on CSR development, on three levels: (a) setting industry standards (macro—external environment); (b) stimulating sustainability-oriented innovations (mezzo—member firms); (c) reputational gains, CSR expenses mitigation, and optimization of organizational capabilities (micro—individual SMEs). The studies on SMEs were useful in identifying current sustainability practices: both partial (social, environmental) and complete sustainability systems were susceptible to being integrated with management accounting, making them an almost implicit tool for proper CSR. Finally, by gathering the empirical literature on sustainability transitions of networks and groups, it was possible to trace a comprehensive introductory plan that operators could resort to for initial guidance. The six steps of this process are (1) project initiation, (2) preliminary actions, (3) change management decision, (4) firm-level activities, (5) auditing, (6) transition to territorial social responsibility (optional).

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Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

See 2 more Smart Citations

Managing Corporate Sustainability and Responsibility Efficiently: A Review of Existing Literature on Business Groups and Networks

Liakh

Spigarelli

2020

Sustainability

View full text Add to dashboard Cite

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“…Environmental uncertainty depends on the complexity and variability of the environment and enhances the value creation ability by regulating the management accounting behavior among enterprises or organizations [7]. Management accounting is a method of contingency forecast and business decision-making embedded in the organization, to improve the efficiency and benefit of enterprise operations through information support and management decision-making [8]. CGMA (2014) pointed out that management accounting focuses on highquality decision-making and drives the process of enterprise value creation and appreciation through information integration and analysis [9].…”

Section: Literature Reviewmentioning

confidence: 99%

Research on Management Accounting Framework and Quantitative Correlation Based on Hall Three-Dimensional Structure

Sun

Zeng

2022

Mathematical Problems in Engineering

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The management accounting framework aims to improve the operation control ability. It is the integration of the comprehensive use of management accounting tools. Given the lack of an internal relationship between management methods and operation control in the previous research on management accounting framework systems, this paper puts forward the purpose of this research. We use Hall's three-dimensional structure model for reference to construct the management accounting framework based on operation control and study the characteristics of operation control with the contingency elements such as organizational structure, control methods, and ability improvement as the logical dimension; taking eight tools such as comprehensive budget, performance evaluation, and responsibility body as the knowledge dimension to promote the application of management accounting, the enterprise operation matrix is defined. DSM method is used to study the quantitative correlation between operation control and management accounting tools and reveal the quantitative relationship between management accounting tools. Finally, the case of China Unicom verifies the core role of a comprehensive budget in enterprise operation management and reveals the significant correlation and hierarchical characteristics between management accounting tools. The research methods proposed in this paper can enrich the framework theory of management accounting and have enlightenment in guiding the practice of enterprise operation and management.

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Corporate sustainability strategy: From definitional ambiguity toward conceptual clarification

Adolph,

Beckmann

2024

Bus Strat Env

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The concept of corporate sustainability strategy (CSS) suffers from considerable definitional ambiguity. Rather than attempting to create a universally acceptable CSS definition, this study scrutinizes the various uses of different existing definitions. Our two‐step methodology began with a systematic literature review to identify different topical perspectives on CSS. Next, a purposeful sampling approach allowed for a more detailed review of each perspective. As a result, we identified and discussed eight topical perspectives: means‐and‐ends, hierarchical, materiality, geographic‐scope, management‐approach, maturity, actor‐and‐process, and contingency perspectives. These were then compared and integrated into a shared conceptual CSS framework. We found the means‐and‐ends perspective to be most fundamental, as it frames how sustainability shapes the purpose and constraints of strategizing. We refine this perspective by distinguishing among indifferent, instrumental, intrinsic, and integrated CSSs. We conclude with discussions on limitations, suggestions for future research, and managerial implications.

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Management control for sustainability: Towards integrated systems

Cited by 62 publications

References 62 publications

Managing Corporate Sustainability and Responsibility Efficiently: A Review of Existing Literature on Business Groups and Networks

Managing Corporate Sustainability and Responsibility Efficiently: A Review of Existing Literature on Business Groups and Networks

Research on Management Accounting Framework and Quantitative Correlation Based on Hall Three-Dimensional Structure

Corporate sustainability strategy: From definitional ambiguity toward conceptual clarification

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