Managing sustainable development with management control systems: A literature review

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Managing sustainable development with management control systems: A literature review. / Lueg, Rainer; Radlach, Ronny.
in: European Management Journal, Jahrgang 34, Nr. 2, 01.04.2016, S. 158-171.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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@article{0eddeea21871455dab77a77ddee891bd,
title = "Managing sustainable development with management control systems: A literature review",
abstract = "The purpose of this article is to synthesize evidence of management control systems (MCS) that are employed by organizations to enforce sustainable development (SD). We aim at suggesting a roadmap for coherent research.For this, we conduct a 'systematic' review based on an initial sample of 12,139 sources between 1988 and 2013. We then discuss 83 empirical studies in natural and social sciences. The MCS framework of Malmi and Brown (2008) ensures a comprehensive understanding of SD enforcement in practice.We identify diverse types of controls that organizations use to enforce SD. Our findings problematize examples where the MCS is unable to appropriately address all relevant aspects of SD. We find that organizations prefer to manage and control smaller aspects of SD, such as environmental responsibility. Social responsibility is addressed less frequently, and only few organizations implement a sustainable MCS (SMCS) that addresses all aspects of SD. Classic 'cybernetic' controls are the preferred choice in MCS, but organizations have advanced beyond them during the past decade.Our main contribution is a structured map of contemporary research that points to areas where our understanding of SMCSs is still scarce, such as their interplay with contextual factors and the resulting, long-term performance effects.",
keywords = "Control, Corporate social responsibility, Literature review, Management control system, Management practice, Sustainability, Sustainable development, Management studies",
author = "Rainer Lueg and Ronny Radlach",
year = "2016",
month = apr,
day = "1",
doi = "10.1016/j.emj.2015.11.005",
language = "English",
volume = "34",
pages = "158--171",
journal = "European Management Journal",
issn = "0263-2373",
publisher = "Elsevier Science",
number = "2",

}

RIS

TY - JOUR

T1 - Managing sustainable development with management control systems

T2 - A literature review

AU - Lueg, Rainer

AU - Radlach, Ronny

PY - 2016/4/1

Y1 - 2016/4/1

N2 - The purpose of this article is to synthesize evidence of management control systems (MCS) that are employed by organizations to enforce sustainable development (SD). We aim at suggesting a roadmap for coherent research.For this, we conduct a 'systematic' review based on an initial sample of 12,139 sources between 1988 and 2013. We then discuss 83 empirical studies in natural and social sciences. The MCS framework of Malmi and Brown (2008) ensures a comprehensive understanding of SD enforcement in practice.We identify diverse types of controls that organizations use to enforce SD. Our findings problematize examples where the MCS is unable to appropriately address all relevant aspects of SD. We find that organizations prefer to manage and control smaller aspects of SD, such as environmental responsibility. Social responsibility is addressed less frequently, and only few organizations implement a sustainable MCS (SMCS) that addresses all aspects of SD. Classic 'cybernetic' controls are the preferred choice in MCS, but organizations have advanced beyond them during the past decade.Our main contribution is a structured map of contemporary research that points to areas where our understanding of SMCSs is still scarce, such as their interplay with contextual factors and the resulting, long-term performance effects.

AB - The purpose of this article is to synthesize evidence of management control systems (MCS) that are employed by organizations to enforce sustainable development (SD). We aim at suggesting a roadmap for coherent research.For this, we conduct a 'systematic' review based on an initial sample of 12,139 sources between 1988 and 2013. We then discuss 83 empirical studies in natural and social sciences. The MCS framework of Malmi and Brown (2008) ensures a comprehensive understanding of SD enforcement in practice.We identify diverse types of controls that organizations use to enforce SD. Our findings problematize examples where the MCS is unable to appropriately address all relevant aspects of SD. We find that organizations prefer to manage and control smaller aspects of SD, such as environmental responsibility. Social responsibility is addressed less frequently, and only few organizations implement a sustainable MCS (SMCS) that addresses all aspects of SD. Classic 'cybernetic' controls are the preferred choice in MCS, but organizations have advanced beyond them during the past decade.Our main contribution is a structured map of contemporary research that points to areas where our understanding of SMCSs is still scarce, such as their interplay with contextual factors and the resulting, long-term performance effects.

KW - Control

KW - Corporate social responsibility

KW - Literature review

KW - Management control system

KW - Management practice

KW - Sustainability

KW - Sustainable development

KW - Management studies

UR - http://www.scopus.com/inward/record.url?scp=84961179166&partnerID=8YFLogxK

U2 - 10.1016/j.emj.2015.11.005

DO - 10.1016/j.emj.2015.11.005

M3 - Journal articles

AN - SCOPUS:84961179166

VL - 34

SP - 158

EP - 171

JO - European Management Journal

JF - European Management Journal

SN - 0263-2373

IS - 2

ER -

DOI