scholarly journals Core values as a management control in the construction of “sustainable development”

2015 ◽  
Vol 12 (2) ◽  
pp. 127-152 ◽  
Author(s):  
Stephen Jollands ◽  
Chris Akroyd ◽  
Norio Sawabe
Keyword(s):  
Sustainable Development ◽  
Actor Network Theory ◽  
Active Role ◽  
Core Values ◽  
Management Control ◽  
Future Research ◽  
Senior Managers ◽  
Case Study Methodology ◽  
Content Type ◽  
Core Value

Purpose – This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions. Design/methodology/approach – A case study methodology carried out at a multinational organisation is used. This analysis was informed by an actor-network theory which allowed placing the organisation’s sustainability focused core value at the centre of this research. Findings – It was found that management control, in the form of a sustainability-focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. It is shown how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit-seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity. Research limitations/implications – These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development. Originality/value – This paper shows the active role a management control, a sustainability focused core value, took within an organisation. This builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values.

Paradoxical puzzles of control and circuits of power

2015 ◽  
Vol 12 (4) ◽  
pp. 425-451 ◽  
Author(s):  
João Oliveira ◽  
Stewart Clegg
Keyword(s):  
Enterprise Resource Planning ◽  
Power Relations ◽  
Single Case ◽  
Value Added ◽  
Actor Network Theory ◽  
Resource Planning ◽  
Management Control ◽  
Future Research ◽  
Content Type ◽  
Erp System

Purpose – This paper aims to clarify a paradox in an organisation: in the past, formally powerful “central” actors confronted important limitations in their relations with formally less powerful actors. However, three innovations – the financial accounting module of an enterprise resource planning (ERP) system, a corporate centre (CC) and a shared services centre (SSC) – substantially changed and re-centred network power relations. The authors adopt a critical discourse to explain this paradox, contributing to the emerging literature on SSCs and bridging the management control and power literatures. Design/methodology/approach – An in-depth, processual, actor-network theory-inspired three-year case study of a large Portuguese manufacturer. Findings – As the intertwined accounting-related innovations were (re)mobilised by actors, dynamically adjusting to unfolding repercussions, control and power effects emerged, enabling enhanced organisational steering. Research limitations/implications – Based on a single case, this paper highlights effects of managerial technologies, in particular ERPs and SSCs, on control and power relations, and refines Clegg’s model for future research. Practical implications – The transactional, low value-added activities typically performed by SSCs should not lead to underestimating their potentially profound organisational consequences. However, the surrounding socio-technical network is decisive for the emerging, inter-related repercussions. Originality/value – This paper explains the relative capacity of actors to influence the practices and configuration of the organisational network structurally, fixing power relations within the socio-technical network through innovations in the accounting area, in particular ERPs and SSCs. By revising Clegg’s circuits of power framework, this paper contributes to understanding possibilities and limits of accounting techniques in management control procedures.

The identity crisis of sustainable development

2014 ◽  
Vol 11 (1) ◽  
pp. 4-15 ◽  
Author(s):  
Catalin Ratiu ◽  
Beverlee B. Anderson
Keyword(s):  
Sustainable Development ◽  
Design Methodology ◽  
Identity Crisis ◽  
Primary Data ◽  
Future Research ◽  
Clear Understanding ◽  
Content Type ◽  
The Public ◽  
Larger Sample ◽  
Practical Implications

Purpose – There are many different conceptualizations to sustainable development and these different approaches may have led to confusion amongst the public. The purpose of this paper is to explore the identities of the term and how the confused identity may be leading to problems for sustainable development efforts. Design/methodology/approach – The design is exploratory, using both secondary and primary data to understand the different sustainable development concepts. Findings – There is no consistent understanding or use of the term “sustainable development” among various groups. Research limitations/implications – Future research should include a larger sample that is more representative of people from different backgrounds and geographical areas. Practical implications – The public is generally willing to support only projects that it understands. Without a clear understanding of sustainable development, the public will be less inclined to support these efforts. Originality/value – This study examines the perceptions and understandings of the term by the general public representing different generations.

The fate of the balanced scorecard: alternative problematization and competing networks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tharusha N. Gooneratne ◽  
Zahirul Hoque
Keyword(s):  
Control Systems ◽  
Balanced Scorecard ◽  
Actor Network Theory ◽  
Management Control ◽  
Sri Lankan ◽  
Specific System ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Study Approach ◽  
System Data

Purpose This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization. Design/methodology/approach Building on actor-network theory and using a qualitative case study approach, this study analyses how across time certain actors attempted to build a competing network in the organization to gain support for their underlying rationales for replacing the BSC with a budgeting system. Data were collected using interviews, observations and archival data from a Sri Lankan commercial bank. Findings This paper finds that despite the enthusiastic journey with all its potentials to be a sustainable accounting innovation, the attraction towards the BSC innovation by the organization appeared to be temporary because the BSC knowledge claims that were advanced by its promoters had not been widely accepted by those involved in the practice. Such a consequence of innovation diffusion appeared to be the result of the failure of the innovation promoters in coordinating the heterogeneous interests of various actors involved in the practice. This study concludes that the BSC failed to be sustained, amid varying ideologies and interests of powerful actors across time and opponent actors’ perceived deficiencies in its adapted design attributes. Research limitations/implications Although the findings relate to a Sri Lankan case, they offer important insight into how parallel, competing networks advocating different control systems may exist in an organization, and that the sustainability of a specific system may depend upon the efforts and the relative power of the advocators of that system. Practical implications This paper sheds useful insights for practitioners on the effective implementation of accounting innovations and managing management control systems in organizations amid tensions associated with competing networks. Originality/value The outcomes enhance the knowledge of how multiple networks operating in an organization could compete with one another, with the result that one network may fall apart while another network gains prominence in the corporate landscape across time, amid varying interests of key actors, their actions and interessement devices used.

Responsible entrepreneurship: outlining the contingencies

2019 ◽  
Vol 25 (3) ◽  
pp. 538-553 ◽  
Author(s):  
Christine Vallaster ◽  
Sascha Kraus ◽  
Norbert Kailer ◽  
Brooke Baldwin
Keyword(s):  
Sustainable Development ◽  
Literature Review ◽  
Value Creation ◽  
Business Models ◽  
Responsible Innovation ◽  
Future Research ◽  
Business Practices ◽  
Sustainable Business ◽  
Society Business ◽  
Content Type

PurposeThe purpose of this paper is to give an up-to-date assessment of key topics and methods discussed in the current literature on responsible entrepreneurship. In the past years, sustainable development itself has become a more popular and important topic in the academic literature and hence the field of sustainable entrepreneurship has become a greater topic of interest and opportunity for solution. Therefore, a systematic literature review is conducted to assess new contributions to the field and its potential for the future of sustainable development, with a focus on responsible innovation.Design/methodology/approachSystematic, evidence-informed literature review following Tranfieldet al.(2003).FindingsBased on a conceptual literature review, five streams of research that responsible entrepreneurs distinguish from purely for-profit entrepreneurs are identified and discussed: walking the line between profit creation and value creation for society; business models of responsible entrepreneurs; their role in transforming society; getting ready to innovate responsibly; and the role of market incentives to foster sustainable business practices.Originality/valueThe structured literature review allows to identify future research paths. In detail, ideas as regards the management of upcoming tensions when trying to combine profit creation and value creation for society, and finally, the way innovation processes need to be rethought when innovating responsibly are discussed and outlined.

The response of German business schools to international accreditation in global competition

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hongmei Sziegat
Keyword(s):  
Sustainable Development ◽  
Good Governance ◽  
Business Schools ◽  
Mutual Recognition ◽  
Core Values ◽  
Strategic Decision ◽  
Content Type ◽  
Beauty Contests ◽  
Strategic Goals ◽  
Institutional Strategies

Purpose This study aims to reflect how German business schools respond to the diffusion of the triple accreditation: AACSB (Association to Advance Collegiate Schools of Business), EQUIS (European Quality Improvement System), and AMBA (Association of MBAs). Design/methodology/approach This study applies a multiple case study to conduct a qualitative analysis of perceived drivers, value and limitations of AACSB, EQUIS and AMBA accreditation in German business schools. Findings International accreditation is a seal of excellence for business schools to enhance international competitiveness and global networking, providing evidence of quality, performativity, transparency and accountability for stakeholders. International accreditation offers business schools international comparability and compatibility. International accreditation adds value and benefits to business schools. However, business schools may prioritize institutional strategies and resources to meet the requirements of international accreditations rather than a broader concept of good governance. Business schools should critically review their decisions on international accreditations in line with institutional strategic goals, mission, vision, core values and sustainable development. Research limitations/implications This study only focuses on international accreditations of German business schools. Further studies may focus on comparisons of national and international accreditations, impacts of international accreditation and perceptions of international accreditation from policymakers, accreditation bodies, academics and students. Practical implications This study offers guidance for the strategic decision-making of business schools on international accreditations, valuable feedback to international accreditation agencies and a reference for quality assurance practitioners, policymakers and accreditation bodies. Social implications This study discusses the social-cultural impacts of international accreditation and accreditation discrimination arising from the selectivity and the exclusivity of international accreditation. International accreditation may further enlarge their comparative advantages over non-accredited schools. International accreditation adds value and benefits to accredited business schools but puts non-accredited business schools in disadvantageous positions. Originality/value Business schools need to critically review their institutional strategies and decisions on international accreditation in line with institutional strategic goals, mission, vision, core values and sustainable development. The rational decision of business schools to adopt international accreditation should consider drivers, value, benefits, limitations, organizational effectiveness, transparency, social responsibility and accountability for all stakeholders. Business schools need to take effective strategies to ensure a higher quality of management education through high-quality teaching and good governance. When single accreditation is sufficient, promoting mutual recognition is advisable rather than the “beauty contests” of multiple accreditations at the national and international levels.

In the field of tension between creativity and efficiency: a systematic literature review of management control systems for innovation activities

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Philipp Lill ◽  
Andreas Wald ◽  
Jan Christoph Munck
Keyword(s):  
Systematic Review ◽  
Control Systems ◽  
Systems Design ◽  
Management Control ◽  
Management Control Systems ◽  
Future Research ◽  
Content Type ◽  
Innovation Activities ◽  
Body Of Knowledge ◽  
Control Systems Design

PurposeThe number of theoretical and empirical research on management control of innovation activities has significantly increased. Existing studies in this field are characterized by a wide dispersion and a multitude of different definitions. The purpose of this article is to provide a systematic review of the literature on management control of innovation activities and to synthesize the current body of knowledge.Design/methodology/approachFollowing a systematic review approach, this article reviews 79 articles on management control for innovation activities from 1959 to 2019 and inductively derives a multi-dimensional framework.FindingsThe review of existing studies advances the debate about the detrimental versus beneficial character of management control systems for innovation, showing that the repressing character of control is not inherent to control itself, but emanates from the design of the respective management control system.Research limitations/implicationsThe multi-dimensional framework connects and combines existing research and thus synthesizes the current state of knowledge in this field. Additionally, the framework can guide practitioners to systematically assess context factors and consequences of their management control systems design, and it shows avenues for future research.Originality/valueThe scientific and practical value of this paper is the convergence of the current body of knowledge consisting of various definitions and conceptualizations and the identification of avenues for future research.

scholarly journals Road block(chain): bit(coin)s for tourism sustainable development goals?

2020 ◽  
Vol 11 (2) ◽  
pp. 203-222 ◽  
Author(s):  
Aaron Tham ◽  
Marianna Sigala
Keyword(s):  
Sustainable Development ◽  
Sustainable Tourism ◽  
Tourism Development ◽  
Future Research ◽  
Economic Systems ◽  
Content Type ◽  
Economic Relations ◽  
Sustainable Tourism Development ◽  
Development Goals ◽  
Relational Capabilities

Purpose The purpose of this paper is to discuss the disrupting usage and impacts of blockchains and cryptocurrencies and advocate their role as enablers of sustainable tourism development goals. Design/methodology/approach Literature on blockchains and cryptocurrencies is critically synthesized, debated and expanded to identify and discuss their implications toward sustainable tourism futures. Findings As a distributive digital ledger, blockchains have the potential to create a more inclusive tourism future to address debates around tourism as a vehicle for sustainable development that alludes to value accruing to only certain providers and consumers. Blockchains and their cryptocurrencies (as a financial transaction capability) elevate trust and relational capabilities in an expedited and holistic manner, democratize participation in economic systems and re-distribute power and economic relations amongst actors by influencing the way data (the currency of the digital economy and the lifeblood of tourism) is collected, stored, exchange, owned and traded for co-creating value. Research limitations/implications The paper is conceptual and speculative by identifying ways in which blockchain and cryptocurrencies can support sustainable tourism development goals. Directions for future research are provided for further elaborating and collecting primary evidence on whether the premise and applications of these technologies can deliver the acclaimed sustainable impacts. Originality/value The paper contributes to the emerging but controversial literature about the trajectories between technology and sustainability by critically debating on how blockchains, through cryptocurrency economies, can be positioned to facilitate sustainable tourism futures.

The role of spinoffs and tradeoffs of business-driven sustainable development in the marketplace

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Göran Svensson ◽  
Carmen Padin
Keyword(s):  
Sustainable Development ◽  
Raw Material ◽  
Case Study Methodology ◽  
Content Type ◽  
Business Sustainability ◽  
Synergy Effects ◽  
Ultimate Outcome ◽  
Study Methodology ◽  
Agricultural Industries

Purpose The purpose of this study is to examine the role of spinoffs and tradeoffs in business-driven sustainable development in the marketplace based on environmental, economic and social constituents. It is based on the insights gathered from a company’s business-driven sustainable development. It can therefore be used as a teaching case. Design/methodology/approach An inductive approach based on case study methodology is applied to describe a company’s spinoffs and tradeoffs of business-driven sustainable development in the marketplace. Findings The study reports how raw material residuals can be recycled and reused in spinoff processes, and tradeoffs done, to optimize the outcome of business-driven sustainable development in the marketplace. Research limitations/implications The study reveals that spinoffs and tradeoffs between constituents and related sub-constituents enable to improve the ultimate outcome of business-driven sustainable development in the marketplace. The study also illustrates how environmental, social and economic constituents and related sub-constituents connect and reconnect to each other as a whole through spinoffs and tradeoffs, to optimize business-driven sustainable development in marketplace. Practical implications Business-driven sustainable development requires corporate considerations to connect and reconnect the economic, social and environmental constituents and related sub-constituents. It illustrates the pioneering actions of combining existing solutions of business sustainability in conjunction and gaining synergy effects to optimize business-driven sustainable development. Originality/value Contribution is based on the actions of combining existing solutions of business sustainability in conjunction and gaining synergy effects to optimize business-driven sustainable development. This study also makes a contribution illustrating a framework based on a company’s business-driven sustainable development fostering CO2 neutrality and fossil-free fuel in the food and agricultural industries. In addition, it makes a contribution illustrating how raw material residuals are recycled and reused in spinoff processes, so as to optimize the business-driven sustainable development. Furthermore, it makes a contribution illustrating that business-driven sustainable development in the marketplace is neither simplistic nor straightforward, but requires that tradeoffs between constituents and related sub-constituents be made to optimize the ultimate outcome.

Audit roles and the review process: workpaper preparers’ and reviewers’ differing perspectives

2019 ◽  
Vol 34 (4) ◽  
pp. 438-461 ◽  
Author(s):  
Brandon Ater ◽  
Christine Gimbar ◽  
J. Gregory Jenkins ◽  
Gabriel Saucedo ◽  
Nicole S. Wright
Keyword(s):  
Review Process ◽  
Future Research ◽  
Senior Managers ◽  
Data Set ◽  
Accounting Firms ◽  
Content Type ◽  
Face To Face ◽  
Process Characteristics ◽  
Workpaper Review ◽  
The Face

Purpose This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s defined role leads to perceived differences in what initiates the workpaper review process, the preferred methods for performing reviews and the stylization or framing of communicated review comments. Design/methodology/approach A survey was administered in which practicing auditors were asked about workpaper review process prompts, methods and preferences. The survey was completed by 215 auditors from each of the Big 4 accounting firms and one additional international firm. The final data set consists of quantitative and qualitative responses from 25 audit partners, 33 senior managers, 30 managers, 75 in-charge auditors/seniors and 52 staff auditors. Findings Findings indicate reviewers and preparers differ in their perceptions of the review process based on their defined roles. First, reviewers and preparers differ in their perspectives on which factors initiate the review process. Second, the majority of reviewers and preparers prefer face-to-face communication when discussing review notes. Reviewers, however, are more likely to believe the face-to-face method is an effective way to discuss review notes and to facilitate learning, whereas preparers prefer the method primarily because it reduces back-and-forth communication. Finally, reviewers believe they predominantly provide conclusion-based review notes, whereas preparers perceive review notes as having both conclusion- and documentation-based messages. Research limitations/implications This paper advances the academic literature by providing a unique perspective on the review process. Instead of investigating a single staff level, it examines the workpaper review process on a broader scale. By obtaining views from professionals across all levels, this work intends to inspire future research directed at reconciling differences and filling gaps in the review process literature. The finding that reviewers and preparers engage in role conformity that leads to incongruent perceptions of the review process should encourage the consideration of mechanisms, with the potential to be tested experimentally, by which to reconcile the incongruities. Practical implications Results support recent regulator concerns that there are breakdowns in the workpaper review process, and the findings provide some insight into why these breakdowns are occurring. Incongruent perceptions of review process characteristics may be the drivers of these identified regulatory concerns. Originality/value This is the first study to examine current workpaper review processes at the largest accounting firms from the perspective of both preparers and reviewers. From this unique data set, one key interpretation of the findings is that workpaper preparers do not appear to recognize a primary goal of the review process: to ensure that subordinates receive appropriate coaching, learning and development. However, workpaper reviewers do, in fact, attempt to support preparers and work to create a supportive team environment.

Energy efficiency in logistics through service modularity: the case of household waste

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jessica Wehner ◽  
Ceren Altuntas Vural ◽  
Árni Halldórsson
Keyword(s):  
Energy Efficiency ◽  
Sustainable Development ◽  
Service Providers ◽  
Service Design ◽  
Household Waste ◽  
Waste Collection ◽  
Case Study Methodology ◽  
Content Type ◽  
Logistics Service ◽  
Logistics Services

PurposeService modularity promotes efficiency at the provider end of the supply chain and customisation at the customer end. The purpose of this paper is to investigate how logistics service modularity contributes to sustainable development through the means of energy efficiency. This is analysed in the context of logistics services for household waste collection.Design/methodology/approachA single case study methodology with embedded units is adopted where semi-structured interviews were conducted with a waste service provider (WSP) and buyers (municipalities) in Sweden, focussing on five types of logistics services for waste collection: collection of food and residual waste at apartments and one-family houses, as well as collection of gardening waste. Service modules are identified and analysed by blueprinting the service.FindingsThe findings show different service modules – standardised or customised – and their contribution to sustainable development operationalised through energy efficiency. Principles for an energy-centric service design are proposed.Research limitations/implicationsThe research is limited to Swedish household waste collection setting. Promising efficiency through standardisation, logistics service modularity has a potential to improve energy efficiency as well. This neglected link between sustainability and service modularity offers fruitful research avenues.Practical implicationsThis research is of practical relevance to waste logistics service providers and the municipality by suggesting principles for energy-centric service design. The service blueprint enables using logistics service modularity for improving energy efficiency in different logistics service settings.Originality/valueThis research incorporates an environmentally sustainable development perspective into logistics service modularity and contributes to the literature by exploring how energy efficiency is improved by modular design of logistics services. Furthermore, the study is one of the first to use service blueprinting to analyse logistics service modularity, providing a methodological contribution to that field in general and logistics in particular.

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