Theorising and Modelling Social Control in Environmental Management Accounting Research
- 2 January 2018
- journal article
- research article
- Published by Taylor & Francis Ltd in Social and Environmental Accountability Journal
- Vol. 38 (1), 30-48
- https://doi.org/10.1080/0969160x.2017.1422778
Abstract
This systematic review of empirical environmental management accounting literature contributes by asking how social controls – as components of environmental management control systems (EMCS) – have been presented, developing understandings of informal elements of control as vital for extending the field and ultimately the sustainability plight. By using Luft and Shields’ (Luft, J., and M. D. Shields. 2003. ‘Mapping management accounting: graphics and guidelines for theory-consistent empirical research.’ Accounting, Organizations and Society 28 (2): 169–249) framework for theory-consistent empirical research as an analytical mapping tool, it establishes the thematic properties of social control as: (1) knowledge about environmental issues; (2) commitment to environmental issues; (3) communication via interaction, dialogue and transparency of environmental issues; and (4) a corporate culture that fosters education, training and awareness of environmental issues; determined under the condition of available resources. Taken together, these properties are considered instrumental for systemic EMCS packages, allowing the development of future studies by defining and refining the theoretical properties of social control, contributing to the environmental management accounting and control literature. Moreover, the properties are also considered useful for managers to positively affect sustainability performance. Nevertheless, it remains unclear whether social control should be treated as part of the EMCS or external to it.Keywords
Funding Information
- Jan Wallander and Tom Hedelius Foundation
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