Sustainability and management control. Exploring and theorizing control patterns in large European firms

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Sustainability and management control. Exploring and theorizing control patterns in large European firms. / Crutzen, Nathalie; Zvezdov, Dimitar; Schaltegger, Stefan.
in: Journal of Cleaner Production, Jahrgang 143, 01.02.2017, S. 1291-1301.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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@article{de98c86f2f664cb780679516348a33d1,
title = "Sustainability and management control. Exploring and theorizing control patterns in large European firms",
abstract = "A growing body of literature argues that management control is essential in supporting an organization to become more sustainable. Nevertheless, skepticism has been raised about the existence of management controls in the context of sustainability in corporate practice and especially about their role in promoting sustainability within the organizations. Based on the management control framework of Malmi and Brown (2008), this paper explores empirically the extent to which large companies have developed a package of formal and informal management control mechanisms and theorizes on the observed sustainability control patterns. The results show that all researched companies deploy sustainability management controls. The paper identifies two distinct approaches in management control for sustainability: a focus on either formal or informal approaches. The insights and recommendations provided in this paper help organizations in translating their aspirations into their organization. The results also highlight the need for research to better understand the situations in which formal and informal management control for sustainability are or could be developed.",
keywords = "Sustainability sciences, Management & Economics, Formal and informal management control, sustainability, Formal and informal management control, sustainability",
author = "Nathalie Crutzen and Dimitar Zvezdov and Stefan Schaltegger",
year = "2017",
month = feb,
day = "1",
doi = "10.1016/j.jclepro.2016.11.135",
language = "English",
volume = "143",
pages = "1291--1301",
journal = "Journal of Cleaner Production",
issn = "0959-6526",
publisher = "Elsevier Science",

}

RIS

TY - JOUR

T1 - Sustainability and management control. Exploring and theorizing control patterns in large European firms

AU - Crutzen, Nathalie

AU - Zvezdov, Dimitar

AU - Schaltegger, Stefan

PY - 2017/2/1

Y1 - 2017/2/1

N2 - A growing body of literature argues that management control is essential in supporting an organization to become more sustainable. Nevertheless, skepticism has been raised about the existence of management controls in the context of sustainability in corporate practice and especially about their role in promoting sustainability within the organizations. Based on the management control framework of Malmi and Brown (2008), this paper explores empirically the extent to which large companies have developed a package of formal and informal management control mechanisms and theorizes on the observed sustainability control patterns. The results show that all researched companies deploy sustainability management controls. The paper identifies two distinct approaches in management control for sustainability: a focus on either formal or informal approaches. The insights and recommendations provided in this paper help organizations in translating their aspirations into their organization. The results also highlight the need for research to better understand the situations in which formal and informal management control for sustainability are or could be developed.

AB - A growing body of literature argues that management control is essential in supporting an organization to become more sustainable. Nevertheless, skepticism has been raised about the existence of management controls in the context of sustainability in corporate practice and especially about their role in promoting sustainability within the organizations. Based on the management control framework of Malmi and Brown (2008), this paper explores empirically the extent to which large companies have developed a package of formal and informal management control mechanisms and theorizes on the observed sustainability control patterns. The results show that all researched companies deploy sustainability management controls. The paper identifies two distinct approaches in management control for sustainability: a focus on either formal or informal approaches. The insights and recommendations provided in this paper help organizations in translating their aspirations into their organization. The results also highlight the need for research to better understand the situations in which formal and informal management control for sustainability are or could be developed.

KW - Sustainability sciences, Management & Economics

KW - Formal and informal management control

KW - sustainability

KW - Formal and informal management control

KW - sustainability

UR - http://www.scopus.com/inward/record.url?scp=85008153051&partnerID=8YFLogxK

U2 - 10.1016/j.jclepro.2016.11.135

DO - 10.1016/j.jclepro.2016.11.135

M3 - Journal articles

VL - 143

SP - 1291

EP - 1301

JO - Journal of Cleaner Production

JF - Journal of Cleaner Production

SN - 0959-6526

ER -

DOI