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To be controlled, or not to be controlled?: The case of integrating environmental sustainability within an international logistics company
Örebro University, Örebro University School of Business. (CEROC)
2018 (English)Conference paper, Oral presentation only (Other academic)
Abstract [en]

Focusing on the development process of an environmental management control system (EMCS) in a large Scandinavian logistics company, this study sets out to explore the shifting relationship between control over, based on system design, and control in situ, based on the individual employee’s experience, experimentation, professionalism, transparency and sustainability competence. Using the theoretical framework of enabling–coercive bureaucracy [Adler, P. S. and Borys, B. 1996. Two types of bureaucracy: enabling and coercive. Administrative Science Quarterly, 41(4), 61-89], it asks: In which ways are employees constructed as controlling subjects or objects of control in an environmental management control system context? By placing more emphasis on the role of individual actors beyond managerial tiers, it responds to both empirical and theoretical gaps as a baseline to move forward from. This is deemed necessary in order to bridge the distinction between system design and use for environmentally sustainable futures that extend beyond organisational and generational borders.

Place, publisher, year, edition, pages
2018.
Keywords [en]
enabling control, environmental management accounting practices, environmental management control systems, process characteristics, sustainability competence.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-65248OAI: oai:DiVA.org:oru-65248DiVA, id: diva2:1185584
Conference
7th Annual Conference for Management Accounting Research Doctoral Colloquium, Otto Beisheim School of Management, Germany, March 7-8, 2018
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015- 0031:1Available from: 2018-02-26 Created: 2018-02-26 Last updated: 2018-03-01Bibliographically approved

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Johnstone, Leanne

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CiteExportLink to record
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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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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