Exploring different perspectives of management control for sustainability

Chiara Crovini, Sirle Bürkland and Frederik Zachariassen

Chapter 9 in Research Handbook on Sustainability Reporting, 2024, pp 144-158 from Edward Elgar Publishing

Abstract: Accounting has a prominent role in governing modern societies, influencing the operations of institutions and markets, and the ways social, economic, and environmental responsibilities of individuals and organizations are formed. As such, it has great potential in addressing environmental, social and governance (ESG) concerns and influencing how organizations and societies operate. This chapter suggests perspectives for management control systems, delineating different ways sustainability agendas materialize in management and reporting practices. The chapter looks at three perspectives, namely the compliance, critical, and managerial perspectives, through which accounting for sustainability has been studied and motivated within organizations. These involve different starting points for the narratives of sustainability and management control practices within organizations. Arguments are put forward for how these perspectives influence the ways sustainability agendas materialize in accounting practices and how they shape managerial reporting and sustainable development in general.

Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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