We know very little about management control for sustainability. The objective of this paper is to overcome this void and to explain why and how sustainability control mechanisms vary in relation to firms' sustainability initiatives. In particular, we investigate how the integration of Sustainability Control Systems (SCSs) with the more traditional Management Control Systems (MCSs) is affected by managerial sustainability orientation. The empirical evidence based on a multiple-case design suggests that the nature of a firm's sustainability orientation represents the key trigger in explaining variations in SCSs' integration, and that this integration is facilitated by other potential enablers creating a positive environment supportive of sustainability initiatives. Insights on the complexities and potential dysfunctional consequences of the integration process are also offered. The paper concludes with some avenues for future research.

Ditillo, A., Lisi, I. E., Exploring Sustainability Control Systems' Integration: The Relevance of Sustainability Orientation, <<JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH>>, 2016; 28 (2): 125-148. [doi:http://dx.doi.org/10.2308/jmar-51469] [http://hdl.handle.net/10807/75226]

Exploring Sustainability Control Systems' Integration: The Relevance of Sustainability Orientation

Lisi, Irene Eleonora
Secondo
2016

Abstract

We know very little about management control for sustainability. The objective of this paper is to overcome this void and to explain why and how sustainability control mechanisms vary in relation to firms' sustainability initiatives. In particular, we investigate how the integration of Sustainability Control Systems (SCSs) with the more traditional Management Control Systems (MCSs) is affected by managerial sustainability orientation. The empirical evidence based on a multiple-case design suggests that the nature of a firm's sustainability orientation represents the key trigger in explaining variations in SCSs' integration, and that this integration is facilitated by other potential enablers creating a positive environment supportive of sustainability initiatives. Insights on the complexities and potential dysfunctional consequences of the integration process are also offered. The paper concludes with some avenues for future research.
Inglese
Ditillo, A., Lisi, I. E., Exploring Sustainability Control Systems' Integration: The Relevance of Sustainability Orientation, <<JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH>>, 2016; 28 (2): 125-148. [doi:http://dx.doi.org/10.2308/jmar-51469] [http://hdl.handle.net/10807/75226]
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/75226
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