How to use management control systems to embed sustainability in the corporate culture?
WhitepaperHow to use management control systems to embed sustainability in the corporate culture?
WhitepaperSamenvatting
Little is known about the role of organizational culture regarding management control systems (MCS) that focus on corporate sustainability. To enhance our understanding of this phenomenon, this study of MCS shows how social and technical forms of control can be used to embedded sustainability in the corporate culture. When companies are founded with a sustainable purpose, then sustainability at the core of their endeavors. In these cases, social controls have the main focus and have a substitutive role to technical controls. In contrast, social and technical controls are complementary to effectively embed sustainability in the culture for companies transitioning to sustainability. We empirically inform our study with a multiple exploratory case-study design, using interviews, desk research, and observations, investigating a variety of twenty companies in The Netherlands that aim to corporate sustainability. In this paper, we respond to the need in a literature for further empirical research regarding the design of MCS aimed at sustainability, and the role of culture in particular. We also contribute to the discussion in the literature about complementarity versus substitution of controls. Besides contributing to the academic literature, we believe this paper can also help practitioners design MCS to create sustainable value for their organization.
Organisatie | De Haagse Hogeschool |
Afdeling | Faculteit Business, Finance & Marketing |
Lectoraat | Lectoraat New Finance |
Datum | 2022-06-23 |
Type | Conferentiebijdrage |
Taal | Engels |