Integrating management control systems, mindfulness and sustainability: an occupational health and safety perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Wahab Shahbaz ◽  
Aymen Sajjad
Keyword(s):  
Occupational Health ◽  
Control Systems ◽  
Organizational Context ◽  
Health And Safety ◽  
Occupational Health And Safety ◽  
Management Control ◽  
Management Control Systems ◽  
Content Type ◽  
Corporate Social

Purpose The purpose of this paper is to integrate the notions of management control systems (MCS), mindfulness and sustainability, and introduce a framework demonstrating how sustainability outcomes – specifically occupational health and safety (OHS) improvements – can be accomplished by incorporating mindfulness-based interventions (or mindfulness-based training) as an effective MCS enabler. Design/methodology/approach The authors have conducted an integrative literature review to synthesize the knowledge of the mindfulness, sustainability and MCS literatures with a specific focus on OHS. Findings The findings revealed that there is a dearth of research that has investigated the potential linkages between mindfulness, MCS and sustainability. While some studies have explored the role of MCS in promoting sustainability and corporate social responsibility concepts, as well as the linkages between mindfulness and sustainability, this paper specifically looked at how mindfulness-based interventions can be applied in the organizational context to enhance OHS sustainability outcomes. Research limitations/implications This paper introduces a framework that shows how mindfulness-based interventions, as a means of MCS, can be used to enhance desired OHS sustainability outcomes. Originality/value This paper extends the sustainability, mindfulness and MCS literature by explicating how mindfulness-based interventions can be used as one of the key MCS enablers that support sustainability and OHS outcomes. Accordingly, the authors argue that this is one of the few early review papers that have investigated the potential connections between mindfulness, sustainability and MCS in the OHS context.

Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ralph Kober ◽  
Paul J. Thambar
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Short Term ◽  
Content Type ◽  
Strategic Objectives ◽  
Paradox Theory ◽  
Practical Implications

PurposeThis paper presents paradox theory as a useful theoretical lens for researchers exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that paradox theory, which emphasizes a “both/and” as opposed to an “either/or” approach, is ideally suited for management control systems (MCS) research on crises.Design/methodology/approachThe authors adopt a revelatory case approach to provide empirical examples of the insights that paradox theory can provide.FindingsThis paper highlights how MCS can be used to simultaneously manage short-term/operational and long-term/strategic objectives to navigate a crisis. Furthermore, it highlights how MCS can be mobilized during crises to identify and embrace opportunities.Practical implicationsThis paper illustrates the importance of MCS focusing on not just the short-term, but also the long-term, and managing multiple objectives in assisting organizations to survive crisis.Originality/valueThis paper highlights the benefits of using paradox theory to understand the role of MCS in helping organizations manage crises and to use a crisis as a source of opportunity.

Employee happiness and corporate social responsibility: the role of organizational culture

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francisco Espasandín-Bustelo ◽  
Juan Ganaza-Vargas ◽  
Rosalia Diaz-Carrion
Keyword(s):  
Organizational Culture ◽  
Corporate Social Responsibility ◽  
Occupational Health ◽  
Social Responsibility ◽  
Health And Safety ◽  
Cross Cultural ◽  
Content Type ◽  
Corporate Social ◽  
Employee Happiness

PurposeThis research explores how does the organizational culture influence internal corporate social responsibility (CSR) actions and the effect of these actions on the level of happiness of employees.Design/methodology/approachThe study adopts an employee perspective since the perception of employees is the unit of analysis. By relying on a sample of 921 workers of firms from different sectors and sizes headquartered in Spain, the empirical analysis is performed using partial least squares.FindingsThe findings evidence that clan and adhocracy cultures highly foster internal CSR practices and that internal CSR activities enhance employees' happiness. The mediating role of internal CSR in the relationship between organizational culture and employee happiness is also found. These results suggest that managers could play a proactive role in fostering internal CSR by designing the organizational culture according to features of clan and adhocracy cultures such as flexibility, innovation, creativity, autonomy, communication, training and support of supervisors.Research limitations/implicationsThe research focuses on a single country, which makes it difficult to generalize the results and guides future research into cross-cultural analysis. Including countries that present differences in their cultural and institutional context would allow to explore the influence of the national context on the business culture, on internal CSR and on employee happiness. This work is also limited in time, as the data used are of a cross-cultural nature.Practical implicationsA greater effort in internal CSR by companies translates into a higher level of happiness for their workers. Specifically, occupational health and safety practices have the greatest influence on employee happiness. Hence, organizations must develop cultures that contribute to promote internal CSR—adhocracy and clan—since this would enhance employees' happiness if the values and beliefs that characterize these cultural configurations are translated into internal CSR practices such as occupational health and safety, work–life balance and equal opportunities.Social implicationsThe improvement of employee happiness creates social value and can be enhanced through an organizational culture that promotes CSR. The research findings might be useful when defining institutional policies to promote job quality, as encouraged by the social policy agenda of the United Nations embodied in the Sustainable Development Goals.Originality/valuePromoting internal CSR through organizational culture will have positive effects for companies internally by enhancing employees' happiness. Therefore, the article contributes to overcome the lack of evidence about the antecedents of internal CSR and its relationship with employees' happiness, an emerging variable in the management literature.

Implementing CSR activities through management control systems

2019 ◽  
Vol 32 (2) ◽  
pp. 531-555 ◽  
Author(s):  
Lamia Laguir ◽  
Issam Laguir ◽  
Emmanuel Tchemeni
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Structured Interviews ◽  
Content Type ◽  
Global Standards ◽  
Strategic Csr ◽  
Multiple Case ◽  
Corporate Social ◽  
Cross Case Analysis

Purpose The purpose of this paper is to take into account Simons’ (1994) formal levers of control framework and more informal processes to examine how organizations implement and manage corporate social responsibility (CSR) activities through management control systems (MCSs). Design/methodology/approach A multiple-case study was conducted in ten large French organizations. Qualitative data were collected during in-depth semi-structured interviews with the managers who were best informed on CSR practices and MCSs. The authors then performed within-case and cross-case analysis. Findings The study shows that organizations use different MCSs to manage CSR activities directed toward their salient stakeholders – that is, employees, customers, suppliers and community. Specifically, the authors found that social MCSs are used to communicate CSR values, manage risk, evaluate CSR activities, and identify opportunities and threats. In addition, the use of MCSs to implement CSR activities is mainly driven by the need to satisfy salient stakeholder demands, manage legitimacy and reputation issues, and meet top management expectations and enhance their commitment. Last, the use of social MCSs is hindered by a lack of clear strategic CSR objectives and action plans, a lack of global standards and measurement processes for CSR, and a lack of time and financial resources. Originality/value The study addresses recent calls in the literature for research into the ways formal and informal control systems are used to implement CSR activities and provides insight that may stimulate further research.

scholarly journals Integrating environmental management control systems to translate environmental strategy into managerial performance

2019 ◽  
Vol 15 (4) ◽  
pp. 626-653 ◽  
Author(s):  
Peter G. Rötzel ◽  
Alexander Stehle ◽  
Burkhard Pedell ◽  
Katrin Hummel
Keyword(s):  
Environmental Management ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Organizational Level ◽  
Environmental Strategy ◽  
Managerial Performance ◽  
Content Type ◽  
The Relationship

Purpose This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. Design/methodology/approach Based on survey data from 218 firms, the authors test a structural equation model. Findings The results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration between regular and environmental management control systems significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role. Research limitations/implications The typical shortcomings of survey-based research apply to this study. Originality/value While previous research focuses primarily on environmental performance at the organizational level, this study addresses individual managerial performance with regard to environmental outcomes. In addition, the authors investigate how the level of integration between regular and environmental management control systems influences the relationship between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems.

The role of management control systems in situations of institutional complexity

2015 ◽  
Vol 12 (4) ◽  
pp. 395-424 ◽  
Author(s):  
Utz Schäffer ◽  
Erik Strauss ◽  
Christina Zecher
Keyword(s):  
Control Systems ◽  
Radical Change ◽  
Institutional Logics ◽  
Management Control ◽  
Management Control Systems ◽  
Institutional Complexity ◽  
Content Type ◽  
Ex Post ◽  
Structural Responses

Purpose – This study investigates in depth how decision-making of different organisational members is shaped by various management control systems (MCSs) that reflect different institutional logics, how the entire organisation deals with the arising institutional complexity and which role different management controls as a system play in such situations. Design/methodology/approach – A case study was conducted on a German Mittelstand firm whose MCSs were shaped by three different logics over time: a family logic, a stakeholder logic and a shareholder logic. Findings – This paper shows how different actors of an organisation confronted with institutional complexity used selective coupling of different MCS components and compartmentalizing MCS components to deal with clashing institutional logics. Thereby, it was possible for the actors to balance different sub-communities within the firm that were shaped by conflicting but yet complementary logics that were required for organisational survival. Research limitations/implications – This study contributes to the understanding of how an MCS can be exploited for organisational structural responses to multiple logics. Due to this research design, the present study deals with challenges of ex post rationalization. Practical implications – The results show options for organisational leaders to deal with different kind of worldviews (i.e. logics) that shape employees’ behaviour. Particularly, this paper explains how leaders can restructure their MCSs to influence human behaviour in times of radical change. Originality/value – This paper contributes to the literature on MCSs by showing what role MCSs play in structural responses to institutional complexity.

Empowering middle managers in social services using management control systems

2020 ◽  
Vol 32 (2) ◽  
pp. 267-289 ◽  
Author(s):  
Per Nikolaj Bukh ◽  
Anne Kirstine Svanholt
Keyword(s):  
Control Systems ◽  
Social Services ◽  
Middle Managers ◽  
Quality Care ◽  
Management Control ◽  
Management Control Systems ◽  
Top Management ◽  
Content Type ◽  
Conflicting Objectives

PurposeThis paper examines how a public sector organization combined management control systems (MCS) to comply with increased uncertainty and conflicting objectives of tight budget control, flexibility, and quality care simultaneously. It also analyzes how middle managers interpret management control intentions and manage conflicting objectives, and how locally developed MCS are coupled with top management goals.Design/methodology/approachThis paper uses a case-study approach, based on interviews with top and middle managements, as well as document studies conducted at a medium-sized Danish municipality.FindingsBoth constraining and enabling control systems empower middle managers and facilitate tight budget controls. Furthermore, middle managers play a crucial role in the use of MCS, develop local control systems, adjust existing control systems and influence the decisions and strategies of top management.Research limitations/implicationsThis paper is context-specific, and the role of accounting in professional work varies due to the specific techniques involved.Practical implicationsThis paper shows how MCS, including budgeting and planning systems, can be applied in social services to help middle managements obtain tight budget controls while also improving service quality.Originality/valueThis paper adds to the limited extant research on the role of middle management in a control framework and demonstrates how MCS can balance conflicting goals in social services when uncertainty increases. Furthermore, this paper shows how the vertical coupling of MCS is tight when budgeting is employed for planning purposes.

Management control systems and corporate social responsibility: perspectives from a Japanese small company

2018 ◽  
Vol 18 (1) ◽  
pp. 68-80 ◽  
Author(s):  
Masahiro Hosoda
Keyword(s):  
Corporate Social Responsibility ◽  
Control System ◽  
Social Responsibility ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Informal Control ◽  
Content Type ◽  
Formal Control ◽  
Corporate Social

Purpose Corporate social responsibility (CSR) has become part of daily business for small- and medium-sized enterprises (SMEs) in Japan. The purpose of this study is to explore how management control systems (MCSs) can support the translation of activities into CSR actions using a case study of a SME in Japan. Design/methodology/approach The case is based on an interview with a CEO of a SME in Japan. The paper contributes to the discussion on CSR and MCSs and investigates the integration of CSR activities in SMEs in Japan through MCSs. Findings The case company’s formal control systems incorporate environmental and social aspects that are reflected in its top-down, stakeholder-centered approach into CSR through a formal CSR policy. An informal control system is evident and reflected in the CEO’s emphasis on creating shared value by implementing CSR. An interactive control system, a type of formal control system, is useful in the interactions between CEOs and employees and in translating the opinions of stakeholders into CSR actions. Formal control systems can be supported by informal control systems in the implementation of CSR activities. Originality/value This research contributes to the management accounting literature by showing that formal and informal control systems can support the motivation of employees and the integration of stakeholders’ opinions on the implementation of SMEs CSR activities in Japan. The MCS approach also contributes to SMEs in Japan that seek to address the demographic and economic challenges.

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