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Boundary spanning actors as coercive-enabling (social) controls in environmental management control systems
Örebro University, Örebro University School of Business. (CEROC)
2017 (English)Conference paper, Oral presentation with published abstract (Other academic)
Abstract [en]

This conceptual paper extends Adler and Borys’ (1996) bureaucratic perspective on enabling and coercive control to the operational levels of social control within environmental management control systems (EMCS) by using structuration theory as a framework. Responding to calls for more studies on informal controls, it asks: a) What can be categorised as enabling–coercive control for boundary-spanners as social agents? b) How do EMCS as social structures enable or constrain boundary-spanners in the implementation and diffusion of environmental accounting within both intra and inter-organisational environments? c) How do boundary-spanners as agents enable or constrain the long-term development, integration and diffusion of environmental sustainability via EMCS within both intra and inter-organisational environments? Taken together, it expounds theorising within environmental accounting research by offering propositions that structuration can be instrumental for not only performance-related outcomes, but too decision-making and control, as well as intangible measures such as increased legitimacy through transparency and coordination. Moreover, it contributes to understandings of EMCS where elements of social control via boundary-spanning actors are considered vital as the cohesion mechanism for systemic responses over time and space, moving beyond systematic conceptualisations based on one or two elements of control. Ultimately, static perceptions assumed by conventional (environmental) management accounting are broadened by concluding that social controls dynamically work in concert to combine all other aspects of the EMCS package whilst simultaneously being framed by it; thus operationally and normatively refining the environmental plight for truly sustainable organisations.

Place, publisher, year, edition, pages
2017.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-63365OAI: oai:DiVA.org:oru-63365DiVA, id: diva2:1165709
Conference
29th International Congress on Social and Environmental Accounting Research (CSEAR UK 2017), St Andrews, Scotland, August 28-31, 2017
Available from: 2017-12-13 Created: 2017-12-13 Last updated: 2017-12-14Bibliographically approved

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Johnstone, Leanne

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf