Management-control-driven dialogues as enablers for transforming strategic sustainability agendas into management control change

Matti Skoog and Mathias Cöster

Chapter 10 in Research Handbook on Accounting and Organizational Change, 2025, pp 253-269 from Edward Elgar Publishing

Abstract: In this chapter, a case study on a management group in a public organisation that uses a management control tool in dialogues on sustainability is presented and discussed based on the following research question: how can management-control-driven dialogues in a public organisation enable integration of strategic sustainability ambitions? The research is based on an exploratory case study with clear collaborative characteristics. In total, the research process lasted for approximately two years, with different activities at different stages, including presentations, workshops, interviews, and discussions. The findings indicate that management-control-driven dialogues can enable sustainability aspects to be considered strategically, tactically, and operationally by emphasising both functional and contextual processes.

Keywords: Management control; Sustainability; Dialogues; Integration; Change (search for similar items in EconPapers)
Date: 2025
ISBN: 9781803928906
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