IDEAS home Printed from https://ideas.repec.org/p/zbw/esconf/331326.html

Integrating Sustainability into Decision-Making: An Analysis of Different Types of Management Control Systems

Author

Listed:
  • Meyer, Anna Katharina
  • Weißenberger, Barbara E.
  • Isaak, Andrew J.

Abstract

No abstract is available for this item.

Suggested Citation

  • Meyer, Anna Katharina & Weißenberger, Barbara E. & Isaak, Andrew J., 2023. "Integrating Sustainability into Decision-Making: An Analysis of Different Types of Management Control Systems," EconStor Conference Papers 331326, ZBW - Leibniz Information Centre for Economics.
    • Handle: RePEc:zbw:esconf:331326
    DOI: 10.1007/978-3-031-24892-4_16
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/331326/1/Integrating-Sustainability-into-Decision-Making.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.1007/978-3-031-24892-4_16?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Garima Sharma & Anand Kumar Jaiswal, 2018. "Unsustainability of Sustainability: Cognitive Frames and Tensions in Bottom of the Pyramid Projects," Journal of Business Ethics, Springer, vol. 148(2), pages 291-307, March.
    2. repec:eme:aaaj00:aaaj-02-2013-1231 is not listed on IDEAS
    3. repec:eme:aaaj00:09513571011080144 is not listed on IDEAS
    4. Robert Simons, 1994. "How new top managers use control systems as levers of strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 15(3), pages 169-189, March.
    5. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    6. Busch, Timo, 2011. "Organizational adaptation to disruptions in the natural environment: The case of climate change," Scandinavian Journal of Management, Elsevier, vol. 27(4), pages 389-404.
    7. S. Marquet-Pondeville & V. Swaen & Y. de Ronge, 2013. "Environmental management control systems: The role of contextual and strategic factors," Post-Print hal-00846969, HAL.
    8. Volker H. Hoffmann & Thomas Trautmann & Jens Hamprecht, 2009. "Regulatory Uncertainty: A Reason to Postpone Investments? Not Necessarily," Journal of Management Studies, Wiley Blackwell, vol. 46(7), pages 1227-1253, November.
    9. Thomas Cuckston, 2013. "Bringing tropical forest biodiversity conservation into financial accounting calculation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 688-714, June.
    10. Stefan Schaltegger, 2018. "Linking Environmental Management Accounting: A Reflection on (Missing) Links to Sustainability and Planetary Boundaries," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 38(1), pages 19-29, January.
    11. Frank Hartmann & Paolo Perego & Anna Young, 2013. "Carbon Accounting: Challenges for Research in Management Control and Performance Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 539-563, December.
    12. Stefan Schaltegger & Florian Lüdeke-Freund & Erik G. Hansen, 2012. "Business cases for sustainability: the role of business model innovation for corporate sustainability," International Journal of Innovation and Sustainable Development, Inderscience Enterprises Ltd, vol. 6(2), pages 95-119.
    13. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    14. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.
    15. Manuel Siegrist & Gary Bowman & Evelyn Mervine & Colette Southam, 2020. "Embedding environment and sustainability into corporate financial decision‐making," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(1), pages 129-147, March.
    16. Spence, Crawford & Husillos, Javier & Correa-Ruiz, Carmen, 2010. "Cargo cult science and the death of politics: A critical review of social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 76-89.
    17. 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.
    18. Souâd Taïbi & Nicolas Antheaume & Delphine Gibassier, 2020. "Accounting for strong sustainability: an intervention-research based approach," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 11(7), pages 1213-1243, February.
    19. Thomas Cuckston, 2013. "Bringing tropical forest biodiversity conservation into financial accounting calculation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 688-714, June.
    20. Souâd Taïbi & Nicolas Antheaume & Delphine Gibassier, 2020. "Accounting for strong sustainability: an intervention-research based approach," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 11(7), pages 1213-1243, February.
    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. Aliu, Shekerta & Traxler, Albert Anton & Greiling, Dorothea, 2025. "How do European Union electric utilities contribute to the Sustainable Development Goals? Empirical insights on reporting and management control practices," Utilities Policy, Elsevier, vol. 96(C).
    2. Nicoletta Fadda & Gianfranco Pischedda & Ludovico Marin? & katia Corsi, 2021. "Sustainable-oriented management come fattore di resilienza organizzativa. Un caso di studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 39-60.
    3. Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
    4. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.
    5. Irene Eleonora Lisi, 2018. "Determinants and Performance Effects of Social Performance Measurement Systems," Journal of Business Ethics, Springer, vol. 152(1), pages 225-251, September.
    6. 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.
    7. Postaire, Maxence & Jerman, Lambert & Alcouffe, Simon, 2024. "“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 100(C).
    8. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.
    9. Erik G. Hansen & Stefan Schaltegger, 2018. "Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood?," Journal of Business Ethics, Springer, vol. 150(4), pages 937-952, July.
    10. Florentina Moisescu, 2025. "Sustainability and Financial Performance: Exploring the Interconnections Through the Accounting Perspective in Romania," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 250-257.
    11. Natalia Semenova, 2021. "Management control systems in response to social and environmental risk in large Nordic companies," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-11, December.
    12. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
    13. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    14. Madeleine Feder & Barbara E. Weißenberger, 2019. "Understanding the behavioral gap: Why would managers (not) engage in CSR-related activities?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 95-126, April.
    15. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
    16. Max M. Weber & Burkhard Pedell & Peter G. Rötzel, 2024. "Resilience-oriented management control systems: a systematic review of the relationships between organizational resilience and management control systems," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(4), pages 563-620, December.
    17. José M. Moneva & Sabina Scarpellini & Alfonso Aranda‐Usón & Igor Alvarez Etxeberria, 2023. "Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1336-1347, May.
    18. Kaveh Asiaei & Ruzita Jusoh & Omid Barani & Arash Asiaei, 2022. "How does green intellectual capital boost performance? The mediating role of environmental performance measurement systems," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1587-1606, May.
    19. Kameleddine B. Benameur & Mohamed M. Mostafa & Ahmed Hassanein & Mohammed Z. Shariff & Wasim Al-Shattarat, 2024. "Sustainability reporting scholarly research: a bibliometric review and a future research agenda," Management Review Quarterly, Springer, vol. 74(2), pages 823-866, June.
    20. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • O52 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Europe
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

    Statistics

    Access and download statistics

    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:zbw:esconf:331326. 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: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/zbwkide.html .

    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.