Environmentally driven mode of business development: A management control perspective

Scandinavian Journal of Management

Volumn 16, Issue 3, 2000, Pages 305-333

  Jansson, Åse ^a,b   Nilsson, Fredrik ^b,c   Rapp, Birger ^b  

^a Deloitte and Touche   (Sweden)

^b LINKÖPING INSTITUTE OF TECHNOLOGY   (Sweden)

^c Deloitte Consulting   (Sweden)

Author keywords

Business strategy; Corporate strategy; Environmental management systems; Environmentally driven mode of business development; Management control systems

Indexed keywords

EID: 0034260041     PISSN: 09565221     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0956-5221(99)00022-6     Document Type: Article

References (76)

1. Åhsbom, K. (1995). Miljöstandarder - System för implementering av ständiga miljöförbättringar. GRI Student Paper 1995:4. Göteborg: GRI.
2. Andersson, T., & Wolff, R. (1996). Ecology as a challenge for management research. Scandinavian Journal of Management, 12(3), 223-231.
3. Anthony, R. N., Dearden, J., & Govindarajan, V. (1992). Management Control Systems (7th Ed). Homewood: Irwin.
4. Argyris, C. (1977). Organizational learning and management information systems. Accounting, Organizations and Society, 2(2), 113-123.
5. Azzone, G., & Bertelè, U. (1994). Exploiting green strategies for competitive advantage. Long Range Planning, 27(6), 69-81.
6. Azzone, G., Bertelè, U., & Noci, G. (1997). At last we are creating environmental strategies which work. Long Range Planning, 30(4), 562-571.
7. BCSD (1993). Getting eco-efficient. Report of the Business Council for Sustainable Development, First Antwerp Eco-efficiency Workshop. November 1993. London: International Institute for Environment and Development.
8. Belz, F., & Strannegård, L. (1996). Environmental Management in Sweden and Switzerland - Empirical Results of A Comparative Study. GRI-Rapport 1996:1. Göteborg: GRI.
9. Belz, F., & Strannegård, L. (1997). International Business Environmental Barometer. Oslo: Cappelen Akademisk Förlag.
10. Biddle, D. (1993). Recycling for profit: The new green business frontier. Harvard Business Review, 71, 145-156.
11. Biggadike, R. (1979). The risky business of diversification. Harvard Business Review, 57, 103-111.
12. Bromwich, M., & Bhimani, A. (1994). Management Accounting: Pathways to Progress. London: CIMA.
13. Bruggeman, W., & Van der Stede, W. (1993). Fitting management control systems to competitive advantage. British Journal of Management, 4, 205-218.
14. Buchholz, R. A. (1993). Principles of Environmental Management: The Greening of Business. Englewood Cliffs: Prentice Hall.
15. Chapman, C. S. (1997). Reflections on a contingent view of accounting. Accounting, Organizations and Society, 22(2), 189-205.
16. Cyert, R. M., & March, J. G. (1963). A Behavioral Theory of the Firm. Englewood Cliffs: Prentice Hall.
17. Dess, G. G., & Davis, P. S. (1984). Porter's (1980) generic strategies as determinants of strategic group membership and organizational performance. Academy of Management Journal, 27, 467-488.
18. Dixon, J. R., Nanni, A. J., & Vollman, T. E. (1990). The New Performance Challenge - Measuring Operations for World-class Competition. Homewood: Irwin.
19. Dobers, P., & Wolff, R. (1995). Strategiskt miljöledarskap som forskningsutmaning. In P. Dobers, & R. Wolff (Eds.), Miljöstrategier - Ett Företagsekonomiskt Perspektiv (pp. 13-24). Stockholm: Nerenius & Santérus Förlag.
20. Dyllick, T., & Belz, F. (1994). Ökologische unternehmensentwicklung: Die entstehung einer dynamischen perspektive. In H. Kreikebaum, E. Seidel, and H-U. Zabel, (Eds), Unternehmenserfolg Durch Umweltschutz. Rahmenbedingungen, Instrumente, Praxisbeispiele (pp. 53-69), Wiesbaden.
21. Eccles, R. G. (1991). The performance measurement manifesto. Harvard Business Review, 69, 131-137.
22. EEG (1993). Rådets förordning (EEG) nr 1836/93 om frivilligt deltagande för industriföretag i gemenskapens miljöstyrnings- Och miljörevisionsordning. Europeiska Gemenskapernas Officiella Tidning, L 168, 1-18.
23. Epstein, M. J. (1996). Measuring Corporate Environmental Performance. Chicago: Irwin.
24. Espeland, W. N., & Hirsch, P. M. (1990). Ownership changes, accounting practice and the redefinition of the corporation. Accounting, Organizations and Society, 15(1/2), 77-96.
25. Gelber, M., Hanf, B., & Hüther, S. (1997). EMAS implementation at Hipp in Germany. In C. Sheldon (Ed.), ISO 14001 and Beyond. Environmental Management Systems in the Real World (pp. 279-292). Sheffield: Greenleaf Publishing.
26. Goold, M., & Campbell, A. (1987). Strategies and Styles: The Role of the Centre in Managing Diversified Corporations. Oxford: Basil Blackwell.
27. Goold, M., Campbell, A., & Alexander, M. (1994). Corporate-level Strategy. Creating Value in the Multibusiness Company. New York: Wiley.
28. Govindarajan, V. (1988). A contingency approach to strategy implementation at the business-unit level: Integrating administrative mechanisms with strategy. Academy of Management Journal, 31(4), 828-853.
29. Gummesson, E. (1993). Quality Management in Service Organizations. New York: ISQA.
30. Gupta, A. K., & Govindarajan, V. (1991). Knowledge flows and the structure of control within multinational corporations. Academy of Management Journal, 16(4), 768-792.
31. Hall, D. J., & Saias, M. A. (1980). Strategy follows structure! Strategic Management Journal, 1, 149-163.
32. Hart, S. L. (1997). Beyond greening: Strategies for a sustainable world. Harvard Business Review, 75, 67-76.
33. Hayes, R. H., & Wheelwright, S. G. (1979). The dynamics of process-product life cycles. Harvard Business Review, 57, 127-136.
34. Hedberg, B., & Jönsson, S. (1978). Designing semi-confusing information systems for organizations in changing environments. Accounting, Organizations and Society, 3(1), 47-64.
35. den Hertog, J.F. (1978). The role of information and control systems in the process of organizational renewal: Roadblock or road bridge? Accounting, Organizations and Society, 3(1), 29-45
36. Hofer, C. W., & Schendel, D. (1978). Strategy Formulation. Analytical Concepts. St Paul: West Publishing.
37. Hopwood, A. G. (1983). On trying to study accounting in the contexts in which it operates. Accounting, Organizations and Society, 8(2/3), 287-305.
38. Hortensius, D., & Barthel, M. (1997). Beyond 14001. An introduction to the ISO 14000 series. In C. Sheldon (Ed.), ISO 14001 and Beyond. Environmental Management Systems in the Real World (pp. 19-44). Sheffield: Greenleaf Publishing.
39. Hutchinson, C. (1996). Integrating environmental policy with business strategy. Long Range Planning, 29(1), 11-23.
40. ISO (1996). ISO 14001:1996 Environmental Management Systems - Specification with Guidance for Use. Geneve: International Organization for Standardization.
41. IVA (1995). Miljödriven Affärsutveckling - Från Myndighetskrav Till Strategiska Möjligheter. Stockholm: Ingenjörsvetenskapsakademien.
42. Jaffe, A. B., & Palmer, K. (1996). Environmental Regulation and Innovation: A Panel Data Study. Cambridge: National Bureau of Economic Research.
43. Jansson, Å. (1998). Miljöhänsyn - En del I Företags Styrning. Lic. Thesis. Economic Information Systems, Department of Computer and Information Science, Linköping University.
44. Johnson, H. T., & Kaplan, R. S. (1987). Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press.
45. Jönsson, S. (1980). Att ta ansvar och låta sig samordnas! In A. Malmberg (Ed.), Decentraliseringen Och Den Ekonomiska Uppföljningen I Företaget - Om Möjligheterna Till Självständighet Och Behovet Av Samordning (pp. 38-49). Stockholm: Svenska Arbetsgivareföreningen.
46. Jönsson, S. (1995). Miljöredovisning - Maning till teoretisk forskning? In P. Dobers, & R. Wolff (Eds.), Miljöstrategier - Ett Företagsekonomiskt Perspektiv (pp. 193-200). Stockholm: Nerenius & Santérus Förlag.
47. Jönsson, S., & Grönlund, A. (1988). Life with a sub-contractor: New technology and management accounting. Accounting, Organizations and Society, 13(5), 512-532.
48. Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press.
49. Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), 207-232.
50. Lothian, N. (1987). Measuring Corporate Performance. London: CIMA.
51. Lynch, R. L., & Cross, K. F. (1991). Measure Up! Yardsticks for Continuous Improvement. Cambridge: Blackwell Publishers.
52. Maxwell, J., Rothenberg, S., Briscoe, F., & Marcus, A. (1997). Green schemes: Corporate environmental strategies and their implementation. California Management Review, 39(3), 118-134.
53. Miller, D. (1988). Relating Porter's business strategies to environment and structure: Analysis and performance implications. Academy of Management Journal, 31, 280-308.
54. Miller, J., & Szekely, F. (1995). What is green? European Management Journal, 13(3), 322-333.
55. Nilsson, F. (1994). Strategi Och Ekonomisk Styrning - En Studie Av Sandviks Förvärv Av Bahco Verktyg. Lic. Thesis. Economic Information Systems, Department of Computer and Information Science, Linköping University.
56. Nilsson, F. (1997). Strategi Och Ekonomisk Styrning - En Studie Av Hur Ekonomiska Styrsystem Utformas Och Används Efter Företagsförvärv. Ph.D. Thesis. Economic Information Systems, Department of Computer and Information Science, Linköping University.
57. Nilsson, F., & Rapp, B. (1999). Implementing business unit strategies: The role of management control systems. Scandinavian Journal of Management, 15, 65-88.
58. OECD (1998). Eco-efficiency. Paris: Organisation for Economic Co-operation and Development.
59. Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413-428.
60. Porter, M. E. (1980). Competitive Strategy. New York: The Free Press.
61. Porter, M. E. (1985). Competitive Advantage. New York: The Free Press.
62. Porter, M. E. (1987). From competitive advantage to corporate strategy. Harvard Business Review, 65, 43-59.
63. Porter, M. E., & van der Linde, C. (1995). Green and competitive. Harvard Business Review, 73, 120-134.
64. Rothenberg, S., & Maxwell, J. (1996). Extending the umbrella of social concern: Volvo's strategic approach to environmental management. Corporate Environmental Strategy, 3(2), 5-16 .
65. Rumelt, R. P. (1974). Strategy, Structure, and Economic Performance. Cambridge: Harvard University Press.
66. Samuelson, L. A. (1992). Ekonomistyrning - En översikt. In L. Samuelson (Ed.), Controllerhandboken (pp. 15-45). Stockholm: Förlags AB Industrilitteratur.
67. Shank, J. K., & Govindarajan, V. (1993). Strategic Cost Management. The New Tool for Competitive Advantage. New York: The Free Press.
68. Simons, R. (1995). Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard Business School Press.
69. Starik, M., Throop, G. M., Doody, J. R., & Joyce, M. -E. (1996). Growing an environmental strategy. Business Strategy and the Environment, 5, 12-21.
70. Strannegård, L., Wolff, R., & Agri, J. (1996). Forskningsstrategi För Affärsdrivet Miljöarbete. GRI-Rapport 1996:2. Göteborg: GRI.
71. Terrvik, E. (1995a). Svenska miljöbarometern företag 1993 - En studie av trender i de svenska börsföretagens miljöbeteende. In P. Dobers, & R. Wolff (Eds.), Miljöstrategier - Ett Företagsekonomiskt Perspektiv (pp. 25-44). Stockholm: Nerenius & Santérus Förlag.
72. Terrvik, E. (1995b). Implementering av miljöstrategi genom eget miljövarumärke - Fallet änglamark. In P. Dobers, & R. Wolff (Eds.), Miljöstrategier - Ett Företagsekonomiskt Perspektiv (pp. 109-128). Stockholm: Nerenius & Santérus Förlag.
73. Terrvik, E. (1997). Svenska miljöbarometern 1995-1996 - En studie av trender i de svenska företagens miljöbeteende. In P. Dobers, & R. Wolff (Eds.), Miljöstrategier - Ett Företagsekonomiskt Perspektiv (pp. 25-44). Stockholm: Nerenius & Santérus Förlag.
74. Walley, N., & Whitehead, B. (1994). It's not easy being green. Harvard Business Review, 72, 46-52.
75. Vandermerwe, S., & Oliff, M. (1990). Customers drive corporations green. Long Range Planning, 23(6), 10-16.
76. Willits, S. D., & Giuntini, R. (1994). Helping your company go green. Management Accounting (US), February, 43-47