Research Repository

Controlling for Sustainability Strategies: Findings from Research and Directions for the Future

Ghosh, Biswaraj and Herzig, Christian and Mangena, Musa (2019) 'Controlling for Sustainability Strategies: Findings from Research and Directions for the Future.' Journal of Management Control, 30 (1). pp. 5-24. ISSN 2191-477X

Manuscript JMAC-D-18-00026.pdf - Accepted Version

Download (204kB) | Preview


Over the past decade the focus of sustainability researchers has broadened to explore management controls for sustainable business practice. This paper contributes to the emerging area of interest on understanding the roles management controls play by presenting a review of the literature that specifically focuses on the relationship between management controls and sustainability strategies. The paper shows that the current literature predominantly focuses on exploring controls from a management control design perspective, mostly informed through the case study based approach while concentrating primarily on large firms. Nine key themes arising out of the review of the literature are presented. The limitations of current research are subsequently addressed and avenues for further research are presented and discussed.

Item Type: Article
Uncontrolled Keywords: Sustainability Strategy; Management Controls; Literature Review
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences
Faculty of Social Sciences > Essex Business School
SWORD Depositor: Elements
Depositing User: Elements
Date Deposited: 01 Apr 2019 15:44
Last Modified: 06 Jan 2022 13:59

Actions (login required)

View Item View Item