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

Irene Eleonora Lisi, Angelo Ditillo

Risultato della ricerca: Contributo in rivistaArticolo in rivista

12 Citazioni (Scopus)

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.
Lingua originaleEnglish
pagine (da-a)125-148
Numero di pagine24
RivistaJournal of Management Accounting Research
Volume28
DOI
Stato di pubblicazionePubblicato - 2016

Keywords

  • Sustainability, Control, Integration

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