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Theorising & modelling social controls in environmental management accounting
Örebro University, Örebro University School of Business. (CEROC)
2018 (English)In: Social and Environmental Accountability Journal, ISSN 0969-160X, E-ISSN 2156-2245Article in journal (Refereed) Accepted
Abstract [en]

This systematic review of empirical environmental management accounting literature contributes by asking how social controls – as components of environmental management control systems (EMCS) – have been presented, developing understandings of informal elements of control as vital for extending the field and ultimately the sustainability plight. By using Luft and Shields’ (2003) framework for theory-consistent empirical research as an analytical mapping tool, it establishes the thematic properties of social control as: 1) knowledge about environmental issues; 2) commitment to environmental issues; 3) communication via interaction, dialogue and transparency of environmental issues; and 4) a corporate culture that fosters education, training and awareness of environmental issues; determined under the condition of available resources. Taken together, these properties are considered instrumental for systemic EMCS-packages, allowing the development of future studies by defining and refining the theoretical properties of social control, contributing to the environmental management accounting and control literature. Moreover, the properties are also considered useful for managers to positively affect sustainability performance. Nevertheless, it remains unclear whether social control should be treated as part of the EMCS or external to it.

Place, publisher, year, edition, pages
Taylor & Francis Group, 2018.
Keyword [en]
environmental management accounting, environmental management control systems; social control; sustainability
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-63734DOI: 10.1080/0969160X.2017.1422778OAI: oai:DiVA.org:oru-63734DiVA: diva2:1169576
Funder
The Jan Wallander and Tom Hedelius Foundation
Available from: 2017-12-28 Created: 2017-12-28 Last updated: 2018-01-08Bibliographically approved

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Johnstone, Leanne

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