IDEAS home Printed from https://ideas.repec.org/a/eee/bushor/v53yi4p385-395.html
   My bibliography  Save this article

Greening the balanced scorecard

Author

Listed:
  • Länsiluoto, Aapo
  • Järvenpää, Marko

Abstract

Environmental management issues have received an increased amount of attention in recent years, as have various performance measurement systems (PMS) such as the balanced scorecard (BSC). However, implementation of these systems is challenging due to the differences found amongst the companies and users of PMS. This study investigates how the presence of particular supporting factors served to facilitate a PMS change that incorporated environmental measures. Utilization of extant change models enables us to investigate different change factors like advancing and hindering forces, momentum, and the leaders of change. We found two models appropriate for investigating environmental management accounting change, even though the change factors can be either dynamic or static. The study also proposes that company culture should be carefully taken into account when companies are changing their PMS. Technical changes to PMS are far easier to accomplish than are changes to a dominant culture. Finally, we suggest that utilizing the BSC for the purposes of environmental management is a worthwhile pursuit.

Suggested Citation

  • Länsiluoto, Aapo & Järvenpää, Marko, 2010. "Greening the balanced scorecard," Business Horizons, Elsevier, vol. 53(4), pages 385-395, July.
    • Handle: RePEc:eee:bushor:v:53:y::i:4:p:385-395
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0007-6813(10)00037-6
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Chenhall, Robert H. & Euske, K.J., 2007. "The role of management control systems in planned organizational change: An analysis of two organizations," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 601-637.
    2. Frank Figge & Tobias Hahn & Stefan Schaltegger & Marcus Wagner, 2002. "The Sustainability Balanced Scorecard – linking sustainability management to business strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 11(5), pages 269-284, September.
    3. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
    4. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    5. I. Callens & L. Wolters, 1998. "Factors of unsustainability: Identification, links and hierarchy," Business Strategy and the Environment, Wiley Blackwell, vol. 7(1), pages 32-42, February.
    6. Verbeeten, Frank H.M. & Boons, Arnick N.A.M., 2009. "Strategic priorities, performance measures and performance: an empirical analysis in Dutch firms," European Management Journal, Elsevier, vol. 27(2), pages 113-128, April.
    7. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    8. Idalina Dias‐Sardinha & Lucas Reijnders, 2005. "Evaluating environmental and social performance of large Portuguese companies: a balanced scorecard approach," Business Strategy and the Environment, Wiley Blackwell, vol. 14(2), pages 73-91, March.
    9. Maria Masanet-Llodra, 2006. "Environmental Management Accounting: A Case Study Research on Innovative Strategy," Journal of Business Ethics, Springer, vol. 68(4), pages 393-408, November.
    10. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    11. Stefan Schaltegger & Marcus Wagner, 2006. "Integrative management of sustainability performance, measurement and reporting," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 3(1), pages 1-19.
    12. Pihlanto, Pekka, 2003. "The role of the individual actor in different accounting research perspectives. The holistic individual image as a tool for analysis," Scandinavian Journal of Management, Elsevier, vol. 19(2), pages 153-172, June.
    13. Aapo Länsiluoto & Marko Järvenpää, 2008. "Environmental and performance management forces," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(3), pages 184-206, October.
    14. Choi, David Y. & Gray, Edmund R., 2008. "Socially responsible entrepreneurs: What do they do to create and build their companies?," Business Horizons, Elsevier, vol. 51(4), pages 341-352.
    15. Graham Hubbard, 2009. "Measuring organizational performance: beyond the triple bottom line," Business Strategy and the Environment, Wiley Blackwell, vol. 18(3), pages 177-191, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    2. Erik G. Hansen & Stefan Schaltegger, 2016. "The Sustainability Balanced Scorecard: A Systematic Review of Architectures," Journal of Business Ethics, Springer, vol. 133(2), pages 193-221, January.
    3. Andrea Urbinati & Davide Chiaroni & Paolo Maccarrone & Antonio Messeni Petruzzelli & Federico Frattini, 2022. "A multidimensional scorecard of KPIs for retrofit measures of buildings: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 1968-1979, November.
    4. Chiara Mio & Antonio Costantini & Silvia Panfilo, 2022. "Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 367-384, March.
    5. Ivo Hristov & Antonio Chirico & Francesco Ranalli & Riccardo Camilli, 2022. "La pianificazione della sostenibilit? nelle aziende familiari: il ruolo dei key value drivers," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 109-134.
    6. Erik G. Hansen & Martin Sextl & Ralf Reichwald, 2010. "Managing strategic alliances through a community‐enabled balanced scorecard: The case of Merck Ltd, Thailand," Business Strategy and the Environment, Wiley Blackwell, vol. 19(6), pages 387-399, September.
    7. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    8. Kaveh Asiaei & Nick Bontis & Omid Barani & Ruzita Jusoh, 2021. "Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(1), pages 85-126, March.
    9. Binh Bui & Muhammad Nurul Houqe & Muhammad Kaleem Zahir-ul-Hassan, 2022. "Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(4), pages 483-524, December.
    10. Cory Searcy, 2012. "Corporate Sustainability Performance Measurement Systems: A Review and Research Agenda," Journal of Business Ethics, Springer, vol. 107(3), pages 239-253, May.
    11. Biswaraj Ghosh & Christian Herzig & Musa Mangena, 2019. "Controlling for sustainability strategies: findings from research and directions for the future," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 5-24, April.
    12. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
    13. Rowe, Casey & Shields, Michael D. & Birnberg, Jacob G., 2012. "Hardening soft accounting information: Games for planning organizational change," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 260-279.
    14. Masahiro Hosoda & Kenichi Suzuki, 2015. "Using Management Control Systems to Implement CSR Activities: An Empirical Analysis of 12 Japanese Companies," Business Strategy and the Environment, Wiley Blackwell, vol. 24(7), pages 628-642, November.
    15. Ilse Svensson de Jong, 2021. "When Wrong Is Right: Leaving Room for Error in Innovation Measurement," JRFM, MDPI, vol. 14(7), pages 1-14, July.
    16. Christophe Herriau & Lionel Touchais, 2012. "Changement et système de contrôle : une perspective dynamique," Post-Print hal-01737425, HAL.
    17. Tuomas Korhonen & Teemu Laine & Petri Suomala, 2013. "Understanding performance measurement dynamism: a case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 35-58, February.
    18. Chavatip Chindavijak & Kongkiti Phusavat & Pekka Kess & Suparerk Sooksamarn, 2016. "Transformation to Enterprise Sustainability Case Studies of Manufacturing and Service Enterprise in Thailand," Managing Innovation and Diversity in Knowledge Society Through Turbulent Time: Proceedings of the MakeLearn and TIIM Joint International Conference 2016,, ToKnowPress.
    19. W. Eric Lee & Amy M. Hageman, 2018. "Talk the Talk or Walk the Walk? An Examination of Sustainability Accounting Implementation," Journal of Business Ethics, Springer, vol. 152(3), pages 725-739, October.
    20. Robert Huber & Bernhard Hirsch, 2017. "Behavioral Effects of Sustainability‐Oriented Incentive Systems," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 163-181, February.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bushor:v:53:y::i:4:p:385-395. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/bushor .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.