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Title: Configuring management control systems: theorizing the integration of strategy and sustainability
Authors: Gond, Jean-Pascal
Grubnic, Suzana
Herzig, Christian
Moon, Jeremy
Keywords: Management control systems
Levers of control
Sustainability accounting
Strategic management accounting
Issue Date: 2012
Publisher: © Elsevier Ltd.
Citation: GOND, J. ... et al., 2012, Configuring management control systems: theorizing the integration of strategy and sustainability. Management Accounting Research, 23 (3), pp. 205 - 223.
Abstract: Although organizations have embraced the sustainability rhetoric in their discourse and external reporting, little is known about the processes whereby management control systems contribute to a deeper integration of sustainability within organizational strategy. This paper addresses this gap and mobilizes a configuration approach to theorize the roles and uses of management control systems (MCSs) and sustainability control systems (SCSs) in the integration of sustainability within organizational strategy. Building on Simons' levers of control framework, we distinguish two possible uses of a MCS and a SCS-a diagnostic use and an interactive use-and we specify the modes of MCSs and SCSs integration. We rely on these two core dimensions to identify eight organizational configurations that reflect the various uses as well as their modes of integration of SCS and MCS. We characterize these ideal-type configurations, explain their impact on the triple bottom line, and describe which mechanisms allow organizations to move from one configuration to another. In so doing, we highlight various paths toward sustainability integration or marginalization within organizations. Finally, we explain how our framework can support future research on the role of MCS and SCSs in the integration of sustainability within strategy. © 2012 Elsevier Ltd.
Description: This article was published in the journal, Management Accounting Research [© Elsevier Ltd.] and the definitive version is available at: http://dx.doi.org/10.1016/j.mar.2012.06.003
Version: Accepted for publication
DOI: 10.1016/j.mar.2012.06.003
URI: https://dspace.lboro.ac.uk/2134/14654
Publisher Link: http://dx.doi.org/10.1016/j.mar.2012.06.003
ISSN: 1044-5005
Appears in Collections:Published Articles (Business)

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