Controlling for sustainability strategies: findings from research and directions for the future

Biswaraj Ghosh, Christian Herzig and Musa Mangena ()
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Biswaraj Ghosh: Nottingham Trent University
Christian Herzig: University of Kassel
Musa Mangena: University of Essex

Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 2019, vol. 30, issue 1, No 2, 5-24

Abstract: Abstract Over the past decade the focus of sustainability researchers has broadened to explore management controls for sustainable business practice. This paper contributes to the emerging area of interest on understanding the roles management controls play by presenting a review of the literature that specifically focuses on the relationship between management controls and sustainability strategies. The paper shows that the current literature predominantly focuses on exploring controls from a management control design perspective, mostly informed through the case study based approach while concentrating primarily on large firms. Nine key themes arising out of the review of the literature are presented. The limitations of current research are subsequently addressed and avenues for further research are presented and discussed.

Keywords: Sustainability strategy; Management controls; Literature review (search for similar items in EconPapers)
JEL-codes: G32 G34 M10 M14 M19 M40 M41 M49 Q56 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (12)

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DOI: 10.1007/s00187-019-00279-8

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