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Journal of Management Control

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10.04.2019 | Original Paper

Controlling for sustainability strategies: findings from research and directions for the future

verfasst von: Biswaraj Ghosh, Christian Herzig, Musa Mangena

Erschienen in: Journal of Management Control | Ausgabe 1/2019

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Abstract

Over the past decade the focus of sustainability researchers has broadened to explore management controls for sustainable business practice. This paper contributes to the emerging area of interest on understanding the roles management controls play by presenting a review of the literature that specifically focuses on the relationship between management controls and sustainability strategies. The paper shows that the current literature predominantly focuses on exploring controls from a management control design perspective, mostly informed through the case study based approach while concentrating primarily on large firms. Nine key themes arising out of the review of the literature are presented. The limitations of current research are subsequently addressed and avenues for further research are presented and discussed.

Vorheriger Artikel Management accounting and control for sustainability and strategic decision making

Nächster Artikel Theorising and conceptualising the sustainability control system for effective sustainability management

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Titel: Controlling for sustainability strategies: findings from research and directions for the future
verfasst von: Biswaraj Ghosh
Christian Herzig
Musa Mangena
Publikationsdatum: 10.04.2019
Verlag: Springer Berlin Heidelberg
Erschienen in: Journal of Management Control / Ausgabe 1/2019
Print ISSN: 2191-4761
Elektronische ISSN: 2191-477X
DOI: https://doi.org/10.1007/s00187-019-00279-8

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