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Implementing strategies through management control systems: the case of sustainability

机译：通过管理控制系统实施战略：可持续发展的案例

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摘要

Purpose - This paper aims to explore if and how management control sysems (MCS) have a role inrnimplementing sustainable strategies. In particular, the paper aims to investigate how MCS work inrnorder to translate these strategies into action and how they should be modified when a strategicrnchange in a sustainable direction occurs.rnDesign/methodology/approach - The research relies upon a deeply conducted case study,rndrawing evidence from documentary research and field research.rnFindings - Relying upon the case of Procter & Gamble (P&G), the paper finds that integration withrnthe traditional planning and monitoring systems, combination of both formal and informal controls,rncoordination across business units and decentralized structures are key-factors for successfulrnimplementation of sustainability-oriented strategies.rnOriginality/value - From a theoretical point of view, it has been observed that research in the fieldrnof social and environmental accounting has been mainly focused on social and environmentalrnreporting, disclosure initiatives and their linkages to other attributes of performance, such as economicrnor financial outcomes. The paper contributes to developing a debate on the potential of MCS inrnembracing social and environmental issues as well as in producing social and environmentalrninformation useful for internal users in decision-making processes.
机译：目的-本文旨在探讨管理控制系统（MCS）是否以及如何在实施可持续战略中发挥作用。特别是，本文旨在研究MCS如何有效地将这些策略转化为行动，以及在发生可持续发展方向的战略变化时应如何对其进行修改。设计/方法论/方法-该研究依赖于深入进行的案例研究，绘图研究结果-依靠宝洁（P＆G）的案例，本文发现与传统计划和监控系统的整合，正式和非正式控制的结合，跨业务部门的协调以及分散结构是成功实施可持续发展战略的关键因素。原创性/价值-从理论的角度，已经观察到，在实地社会和环境会计领域的研究主要集中在社会和环境报告，披露计划及其与环境的联系上。绩效的其他属性，例如经济财务成果不佳。本文有助于就MCS体现社会和环境问题的潜力以及产生对内部用户在决策过程中有用的社会和环境信息进行辩论。

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