CORPORATE SUSTAINABILITY, STRATEGY AND ACCOUNTING CONTROLS: AN EXPLORATION OF CORPORATE PRACTICES

Nathalie Crutzen
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Nathalie Crutzen: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique

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Abstract: The accounting and management control literature demonstrates the key role of management control to support strategy implementation. However, despite several calls in the social and environmental accounting research (Parker, 2000; Chung and Parker, 2008), to date, very few studies have explored how management controls support the implementation of a sustainability strategy in practice. With reference to Malmi and Brown framework (2008), this paper explores the existence of a selection of accounting-based controls (planning, cybernetic control as well as reward and compensation systems) to support sustainability strategy deployment. Concretely, based on the qualitative analysis of seven cases, it investigates what kind of accounting-based management controls exists in multinational corporations to support the implementation of an explicit sustainability strategy.

Keywords: sustainability; strategy implementation; management control; accounting-based control mechanisms; durabilité; implémentation stratégique; contrôle de gestion; mécanismes de contrôle comptables (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00996790
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Published in Comptabilité sans Frontières..The French Connection, May 2013, France. pp.cd-rom

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