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CORPORATE SUSTAINABILITY, STRATEGY AND ACCOUNTING CONTROLS: AN EXPLORATION OF CORPORATE PRACTICES

Abstract : The accounting and management control literature demonstrates the key role of management control to support strategy implementation. However, despite several calls in the social and environmental accounting research (Parker, 2000; Chung and Parker, 2008), to date, very few studies have explored how management controls support the implementation of a sustainability strategy in practice. With reference to Malmi and Brown framework (2008), this paper explores the existence of a selection of accounting-based controls (planning, cybernetic control as well as reward and compensation systems) to support sustainability strategy deployment. Concretely, based on the qualitative analysis of seven cases, it investigates what kind of accounting-based management controls exists in multinational corporations to support the implementation of an explicit sustainability strategy.
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https://hal.archives-ouvertes.fr/hal-00996790
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Submitted on : Monday, May 26, 2014 - 10:29:44 PM
Last modification on : Saturday, June 25, 2022 - 10:54:52 AM
Long-term archiving on: : Tuesday, August 26, 2014 - 12:26:36 PM

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Nathalie Crutzen. CORPORATE SUSTAINABILITY, STRATEGY AND ACCOUNTING CONTROLS: AN EXPLORATION OF CORPORATE PRACTICES. Comptabilité sans Frontières..The French Connection, May 2013, France. pp.cd-rom. ⟨hal-00996790⟩

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