Management Control and Multiple Objectives: Varieties in integration

Cäker, Mikael,1972Gothenburg University,Göteborgs universitet,Centrum för global HRM,Företagsekonomiska institutionen, Redovisning,Centre for Global Human Resource Management,Department of Business Administration, Accounting (författare)

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.

Hartmann, BeritGothenburg University,Göteborgs universitet,Företagsekonomiska institutionen, Redovisning,Department of Business Administration, Accounting(Swepub:gu)xhartb (författare)
Göteborgs universitetCentrum för global HRM (creator_code:org_t)

Ingår i:13th European Network for Research in Organisational & Accounting Change (ENROAC) 2023, Mälardalen University, Vesterås, Sweden

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