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Theorising and conceptualising the sustainability control system for effective sustainability management
Örebro universitet, Handelshögskolan vid Örebro Universitet. Department of Business Administration. (CEROC)ORCID-id: 0000-0003-0916-7889
2019 (engelsk)Inngår i: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 30, nr 1, s. 25-64Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

This conceptual paper explores the iterative relationship between system design and use for the development process of sustainability control systems (SCS). Buildingupon Adler and Borys’ seminal framework (Adm Sci Q 41(4):61–89, 1996) as ananalytical tool, it suggests that SCS are characteristically distinct, and more researchinto the dual role of control (i.e. control over based on system design and controlin situ based on system use by the individual user) is necessary for future theorisations of the SCS. It poses that for sustainable futures that extend beyond organisational boundaries, more attention is required on individual general employees inmanagement accounting and control frameworks as instrumental for performanceoutcomes. To this end, individual values, borne from the extra-organisational context,are considered important alongside organisational ones for the developmentof SCS. Thus, the paper bridges perspectives on system characteristics, the individualand performance outcomes by offering a theoretical framework for futureresearch. It also extends studies on accounting as a social practice by emphasising the extra-organisational factors that influence internal accounting systems. Finally,it expounds upon the notion of social control as an individual-level phenomenon,necessary for sustainability. This expanded theoretical perspective also has implicationsfor practice by encouraging managers to think strategically about how systems are received from the perspective of the user. This can encourage more commitment to the sustainability cause from the outset, as well as over spatial and temporal boundaries.

sted, utgiver, år, opplag, sider
Springer, 2019. Vol. 30, nr 1, s. 25-64
Emneord [en]
Boundary spanners, Enabling formalisation, Management accounting and control, Social control, Sustainability control systems, Sustainability
HSV kategori
Identifikatorer
URN: urn:nbn:se:oru:diva-73103DOI: 10.1007/s00187-019-00277-wISI: 000482313500003Scopus ID: 2-s2.0-85071608875OAI: oai:DiVA.org:oru-73103DiVA, id: diva2:1295760
Forskningsfinansiär
The Jan Wallander and Tom Hedelius Foundation, P2015-0031:1Tilgjengelig fra: 2019-03-12 Laget: 2019-03-12 Sist oppdatert: 2023-12-08bibliografisk kontrollert
Inngår i avhandling
1. The Limits of Control? The Role of Sustainability Control for Constructing Accountability within Organisations
Åpne denne publikasjonen i ny fane eller vindu >>The Limits of Control? The Role of Sustainability Control for Constructing Accountability within Organisations
2022 (engelsk)Doktoravhandling, med artikler (Annet vitenskapelig)
Abstract [en]

Sustainability control is grounded in pragmatic research traditions which imply that the design of formalised sustainability control systems (de-signed by managers) is enough to ensure strategic plans are met in re-sponse to external accountability demands. Through this, the individualis-ing aspects of control in a hierarchical accountability sense are empha-sised, and the main accountability relationship becomes between the supe-rior and subordinate. Less, however, is known about the other socialising processes and accountability relationships within organisations that in-creasingly call employees to account for sustainability.

To develop understandings of sustainability control and its relationship to accountability, this thesis asks: What is the role of sustainability control in constructing accountability? This thesis finds that the socialising ac-countability form is important for developing (current) understandings of sustainability control(ling) as a management practice. It elaborates on how controlling for sustainability is not only achieved through formalised con-trols designed by (top) management, but also through other accountability relationships, in the less formal spaces of the organisation and beyond. Here, compliance is complemented with elements of employee activism and incremental changes to their daily working behaviours.

Managers should recognise the importance of socialisation processes and conversations in informal settings for making employees accountable and changing (un)sustainable behaviours in the workplace beyond formalised control system designs. The findings should encourage us all to think about how we (should) reconcile managerial systems with the broader sociological and ecological good inherent to sustainability as an inter-generational discourse and the responsibility of all.

sted, utgiver, år, opplag, sider
Örebro: Örebro University, 2022. s. 152
Serie
Örebro Studies in Business - Dissertations, ISSN 1654-8841 ; 20
Emneord
Accountability, accountabilisation process, accountability dynamic, hierarchical accountability, institutional incrementalism, social and environmental accounting, socialising accountability, sustainability controlling, sustainability control systems
HSV kategori
Identifikatorer
urn:nbn:se:oru:diva-101552 (URN)9789175294698 (ISBN)
Disputas
2022-12-09, Örebro universitet, Forumhuset, Hörsal F, Fakultetsgatan 1, Örebro, 13:15 (engelsk)
Opponent
Veileder
Tilgjengelig fra: 2022-09-29 Laget: 2022-09-29 Sist oppdatert: 2022-11-21bibliografisk kontrollert

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