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Journal of Business Ethics

Erschienen in:

10.02.2018 | Original Paper

The Contribution of Management Control Systems to Environmental Capabilities

verfasst von: Elisabeth Albertini

Erschienen in: Journal of Business Ethics | Ausgabe 4/2019

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Abstract

A growing number of companies are implementing proactive environmental strategies with the objective of gaining competitive advantage through an enhanced reputation, the reduction in production costs, and a first-mover advantage in the green product market. Yet according to the natural-resource-based view, the development and maintenance of unique and valuable environmental capabilities are the central elements allowing companies to gain financial benefit from their proactive environmental strategy. In this context, management control systems can contribute to the development of environmental capabilities by focusing attention on strategic priorities and stimulating dialogue. Through a single case study, and building on Simons’ (Levers of control: how Managers use innovative control systems to drive strategic renewal, Harvard Business School Press, Boston, 1995) four levers of control, we propose a conceptual framework of management control levers that show how companies can enhance (1) stakeholder integration capability through the joint use of belief, boundary, and diagnostic control systems; (2) shared vision capability through the joint use of the belief and boundary systems; (3) organizational learning capability through the use of interactive control systems and to a lesser extent diagnostic control systems; and (4) continuous innovation capability through the use of interactive control systems, belief systems and to a lesser extent diagnostic control systems.

Vorheriger Artikel Environmental Strategy, Institutional Force, and Innovation Capability: A Managerial Cognition Perspective

Nächster Artikel Business’ Environmental Obligations and Reasoned Public Discourse: A Kantian Foundation for Analysis

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Titel: The Contribution of Management Control Systems to Environmental Capabilities
verfasst von: Elisabeth Albertini
Publikationsdatum: 10.02.2018
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 4/2019
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-018-3810-9

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