Breaking the institutional logic or going under - Controllers and sustainability

Jennifer Kunz, Johanna Oltmann and Felix Weinhart

Accounting, Auditing & Accountability Journal, 2024, vol. 38, issue 1, 115-142

Abstract: Purpose - The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles. Design/methodology/approach - The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction. Findings - We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession. Originality/value - The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

Keywords: Institutional logics; Accounting; Sustainability; Corporate social responsibility; Management controls; Controlling (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-11-2022-6116

DOI: 10.1108/AAAJ-11-2022-6116

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