The relationship of organizational culture with management control systems and environmental management control systems

Stefanie Einhorn (), Bernhard Fietz (), Thomas W. Guenther () and Edeltraud Guenther ()
Additional contact information
Stefanie Einhorn: Technische Universität Dresden
Bernhard Fietz: Technische Universität Dresden
Thomas W. Guenther: Technische Universität Dresden
Edeltraud Guenther: United Nations University

Review of Managerial Science, 2024, vol. 18, issue 8, No 6, 2371 pages

Abstract: Abstract This paper expands upon examinations of the flexibility–stability continuum of organizational culture in the extant literature by identifying how the four culture types of the competing values framework are associated with the emphasis on management control systems (MCS) and environmental management control systems (EMCS). By analyzing data drawn from a dyadic survey addressing both heads of management accounting and heads of sustainability or environmental management, this paper provides empirical evidence for multiple direct associations of different culture types, specifically, adhocracy, bureaucracy, clan, and market cultures, with a set of environmental and general management controls, specifically, action, cultural, personnel, and results controls. For instance, bureaucracy cultures are positively associated with action, personnel, and results controls for MCS and cultural controls for EMCS, while clan cultures are positively associated with cultural and personnel controls for MCS but negatively associated with action and results controls for EMCS. According to our findings, firms cannot transfer their emphasis on general MCS to specific EMCS because different organizational cultures are associated with MCS and EMCS in different ways. This disentanglement of organizational culture facilitates a deeper understanding of environmental controls at the organizational level.

Keywords: Organizational culture; Competing values framework; Management control systems; Environmental management control systems (search for similar items in EconPapers)
JEL-codes: M10 M14 Q50 Q56 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://link.springer.com/10.1007/s11846-023-00687-0 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:rvmgts:v:18:y:2024:i:8:d:10.1007_s11846-023-00687-0

Ordering information: This journal article can be ordered from
http://www.springer.com/business/journal/11846

DOI: 10.1007/s11846-023-00687-0

Access Statistics for this article

Review of Managerial Science is currently edited by R. Ewert and W. Kürsten

More articles in Review of Managerial Science from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().