EconPapers    
Economics at your fingertips  
 

Management accounting and control for sustainability - management control as a moderator when transforming sustainability ambitions into actions in a public organisation

Matti Skoog and Mathias Cöster

Chapter 8 in Research Handbook on Sustainability Reporting, 2024, pp 130-143 from Edward Elgar Publishing

Abstract: This chapter is based on the findings from an action research project within a public organisation in Sweden. For several years it has had substantial sustainability orientation in its strategic ambitions and included several sustainability aspects into the long-range planning documents. The transformation of these strategical ambitions and plans into tactical and operational organisational action has, however, been a challenge. Research on management control and sustainability repeatedly highlights that unless organisations make efforts to enforce them, sustainability goals may only become good intentions. The findings of this chapter indicate that the management control system and processes may play different moderating roles in the transformation process from sustainability ambitions into organisational action. There are also several integrative challenges included, linked to these moderating roles, that challenge management traditions and worked-up routines.

Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.elgaronline.com/doi/10.4337/9781035316267.00017 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

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:elg:eechap:22525_8

Ordering information: This item can be ordered from
http://www.e-elgar.com

Access Statistics for this chapter

More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla ().

 
Page updated 2025-03-31
Handle: RePEc:elg:eechap:22525_8