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Management Control ...
Management Control and Multiple Objectives: Varieties in integration
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- Cäker, Mikael, 1972 (författare)
- Gothenburg University,Göteborgs universitet,Centrum för global HRM,Företagsekonomiska institutionen, Redovisning,Centre for Global Human Resource Management,Department of Business Administration, Accounting
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- Hartmann, Berit (författare)
- Gothenburg University,Göteborgs universitet,Företagsekonomiska institutionen, Redovisning,Department of Business Administration, Accounting
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(creator_code:org_t)
- 2023
- 2023
- Engelska.
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Ingår i: 13th European Network for Research in Organisational & Accounting Change (ENROAC) 2023, Mälardalen University, Vesterås, Sweden.
- Relaterad länk:
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https://gup.ub.gu.se...
Abstract
Ämnesord
Stäng
- Given the increasing interest from organizations to include sustainability related objectives, it is of no surprise that the management control literature has paid more interest towards how organizations may balance between financial and sustainability related performance. Consequently, calls have been made for a higher degree of integration of sustainability control into management control systems. Based on a study of one Swedish Saving Bank, we find that that overlapping and interdependent objectives, that still conflict on some occasions, can be controlled by different forms of control. In line with traditional management accounting literature, we conclude that different activities are suitable to control with different controls. Integration is downplayed and occurs when learning is needed.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Publikations- och innehållstyp
- ref (ämneskategori)
- kon (ämneskategori)