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Moving beyond the external face of accountability: Constructing accountability for sustainability from within
Örebro University, Örebro University School of Business.ORCID iD: 0000-0002-7153-3977
Örebro University, Örebro University School of Business.ORCID iD: 0000-0003-0916-7889
(English)Manuscript (preprint) (Other academic)
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-102234OAI: oai:DiVA.org:oru-102234DiVA, id: diva2:1710958
Available from: 2022-11-15 Created: 2022-11-15 Last updated: 2022-11-15Bibliographically approved
In thesis
1. The Limits of Control? The Role of Sustainability Control for Constructing Accountability within Organisations
Open this publication in new window or tab >>The Limits of Control? The Role of Sustainability Control for Constructing Accountability within Organisations
2022 (English)Doctoral thesis, comprehensive summary (Other academic)
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.

Place, publisher, year, edition, pages
Örebro: Örebro University, 2022. p. 152
Series
Örebro Studies in Business - Dissertations, ISSN 1654-8841 ; 20
Keywords
Accountability, accountabilisation process, accountability dynamic, hierarchical accountability, institutional incrementalism, social and environmental accounting, socialising accountability, sustainability controlling, sustainability control systems
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-101552 (URN)9789175294698 (ISBN)
Public defence
2022-12-09, Örebro universitet, Forumhuset, Hörsal F, Fakultetsgatan 1, Örebro, 13:15 (English)
Opponent
Supervisors
Available from: 2022-09-29 Created: 2022-09-29 Last updated: 2022-11-21Bibliographically approved

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Frostenson, MagnusJohnstone, Leanne

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