The use of management control systems to manage CSR strategy: A levers of control perspective

Management Accounting Research

Volumn 24, Issue 4, 2013, Pages 284-300

  Arjaliès, Diane Laure ^a   Mundy, Julia ^b  

^a HEC PARIS   (France)

^b UNIVERSITY OF GREENWICH   (United Kingdom)

Author keywords

Corporate Social Responsibility; CSR strategy; Levers of control; Management control systems; Sustainability

Indexed keywords

EID: 84888436036     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.mar.2013.06.003     Document Type: Article

References (50)

1. Abernethy M.A., Brownell P. The role of budgets in organizations facing strategic change: an exploratory study. Accounting, Organizations and Society 1999, 24:189-204.
2. Abernethy M.A., Lillis A.M. The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society 1995, 20:241-258.
3. Adams C.A., McNicholas P. Making a difference - sustainability reporting, accountability and organisational change. Accounting, Auditing & Accountability Journal 2007, 20:382-402.
4. Ahrens T., Chapman C.C. Accounting for flexibility and efficiency: a field study of management control systems in a restaurant chain. Contemporary Accounting Research 2004, 21:271-301.
5. 2 emissions. CSR: From Compliance to Opportunity 2010, Editions de l'Ecole Polytechnique, Palaiseau. P. Crifo, J.-P. Ponssard (Eds.).
6. Bartolomeo M., Bennett M., Bouma J.J., Heydkamp P., James P., Wolters T. Environmental management accounting in Europe: current practice and future potential. European Accounting Review 2000, 9:31-52.
7. Bhimani A., Langfield-Smith K. Structure, formality and the importance of financial and non-financial information in strategy development and implementation. Management Accounting Research 2007, 18:3-31.
8. Binder A. For love and money: organizations' creative responses to multiple environmental logics. Theory and Society 2007, 36:547-571.
9. Bisbe J., Otley D. The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society 2004, 29:709-734.
10. Blumberg B., Cooper D., Schindler P. Business Research Methods 2005, McGraw Hill Education, Maidenhead.
11. Bruining H., Bonnet M., Wright M. Management control systems and strategy change in buyouts. Management Accounting Research 2004, 15:155-177.
12. Bruntland G. Our Common Future: The World Commission on Environment and Development 1987, Oxford University Press, Oxford.
13. Burnett R.D., Hansen D.R. Ecoefficiency: defining a role for environmental cost management. Accounting, Organizations and Society 2008, 33:551-581.
14. Byrch C., Kearins K., Milne M., Morgan R. Sustainable "what"? A cognitive approach to understanding sustainable development. Qualitative Research in Accounting & Management 2007, 4:26-52.
15. Crutzen N., Herzig C. Sustainability, strategy and management control: a review of the literature. Paper presented at the 2012 CSEAR Conference 2012.
16. Delbard O. CSR legislation in france and the european regulatory paradox: an analysis of EU CSR policy and sustainability reporting practice. Corporate Governance 2008, 8:397-405.
17. European Commission Promoting a European Framework for Corporate Social Responsibility - Green Paper 2001, Office for Official Publications of the European Communities, Luxembourg.
18. Ferreira A., Moulang C., Hendro B. Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal 2010, 23:920-948.
19. Frow N., Margison D., Ogden S. Encouraging strategic behaviour while maintaining management control: multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises. Management Accounting Research 2005, 16:269-292.
20. Gond J.-P., Grubnic S., Herzig C., Moon J. Configuring management control systems: theorizing the integration of strategy and sustainability. Management Accounting Research 2012, 23:205-223.
21. Gray R. Is accounting for sustainability actually accounting for sustainability. And how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society 2010, 35:47-62.
22. Henri J.-F. Management control systems and strategy: a resource-based perspective. Accounting, Organizations and Society 2006, 31:529-558.
23. Henri J.-F., Journeaut M. Eco-control: the influence of management control systems on environmental and economic performance. Accounting, Organizations and Society 2010, 63-80.
24. Hopwood A.G. Accounting and the environment. Accounting, Organizations and Society 2009, 34:433-439.
25. Ittner C.D., Larcker D.F. Coming up short on nonfinancial performance measurement. Harvard Business Review 2003, (November):88-93.
26. Kober R., Ng J., Byron P.J. The interrelationship between management control mechanisms and strategy. Management Accounting Research 2007, 18:425-452.
27. Langley A. Strategies for theorizing from process data. Academy of Management Review 1999, 24:691-710.
28. Larrinaga-Gonzales C., Bebbington J. Accounting change or institutional appropriation? - A case study of the implementation of environmental accounting. Critical Perspectives on Accounting 2001, 12:269-292.
29. Lillis A.M. Managing multiple dimensions of manufacturing performance - an exploratory study. Accounting, Organizations and Society 2002, 27:497-529.
30. Miles M.P., Munilla L.S., Darroch J. The role of strategic conversations with stakeholders in the formation of corporate social responsibility strategy. Journal of Business Ethics 2006, 69:195-205.
31. Milne M.J., Kearins K., Walton S. Creating adventures in wonderland: the journey metaphor and environmental sustainability. Organization 2006, 13:801-839.
32. Moon J. The contribution of corporate social responsibility to sustainable development. Sustainable Development 2007, 15:296-306.
33. Mundy J. Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations and Society 2010, 35:449-523.
34. O'Dwyer B. Managerial perceptions of corporate social disclosure - an Irish story. Accounting, Auditing & Accountability Journal 2002, 13:406-436.
35. O'Dwyer B. The construction of a social account: a case study in an overseas aid agency. Accounting, Organizations and Society 2005, 30:279-296.
36. Perego P., Hartmann F. Aligning performance measurement systems with strategy: the case of environmental strategy. Abacus 2009, 45:397-428.
37. Perez E.A., Correa Ruiz C., Carrasco Fenech F. Environmental management systems as an embedding mechanism: a research note. Accounting, Auditing & Accountability Journal 2007, 20:403-422.
38. Porter M.E., Kramer M.R. Strategy and society - the link between competitive advantage and corporate social responsibility. Harvard Business Review 2006, 84:78-92.
39. Porter M.E., Kramer M.R. Creating shared value: how to reinvent capitalism - and unleash a wave of innovation and growth. Harvard Business Review 2011, 2011(January-February):63-77.
40. Porter M.E., van der Linde C. Toward a new conception of the environment-competiveness relationship. Journal of Economic Perspectives 1995, 9:97-118.
41. Samy M., Odemilin G., Bampton R. Corporate social responsibility: a strategy for sustainable business success, an analysis of 20 selected British companies. Corporate Governance 2010, 10:203-217.
42. Sarre R., Doig M., Fiedler B. Reducing the risk of corporate irresponsibility: the trend to corporate social responsibility. Accounting Forum 2001, 25:300-317.
43. Schaltegger S., Burritt R.L. Sustainability accounting for companies. Catchphrase or decision support for business leaders?. Journal of World Business 2010, 45:375-384.
44. Simons R. Levers of Control: How Managers use Innovative Control Systems to Drive Strategic Renewal 1995, Harvard Business School Press, Boston.
45. Skærbæk P., Tryggestad K. The role of accounting devices in performing corporate strategy. Accounting, Organizations and Society 2010, 33:108-124.
46. Tessier S., Otley D. A conceptual development of Simons' levers of control framework. Management Accounting Research 2012, 23:171-185.
47. Tuemola T.-S. The interplay of different levers of control: a case-study of introducing a new performance measurement system. Management Accounting Research 2005, 16:293-320.
48. Wade M. Good company citizenship: does governance change the role of companies in society?. Governance and Sustainability: New Challenges for States, Companies and Societies 2005, 186-199. Greenleaf, Sheffield. U. Petschow, J. Rosenau, E.U. von Weizsacker (Eds.).
49. Widener S.K. An empirical analysis of the levers of control framework. Accounting, Organizations and Society 2007, 32:757-788.
50. World Commission for Environment and Development Our Common Future 1987, Oxford University Press, Oxford.