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Implementing strategies through management control systems: the case of sustainability

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  • Angelo Riccaboni
  • Emilia Luisa Leone

Abstract

Purpose - This paper aims to explore if and how management control sysems (MCS) have a role in implementing sustainable strategies. In particular, the paper aims to investigate how MCS work in order to translate these strategies into action and how they should be modified when a strategic change in a sustainable direction occurs. Design/methodology/approach - The research relies upon a deeply conducted case study, drawing evidence from documentary research and field research. Findings - Relying upon the case of Procter & Gamble (P&G), the paper finds that integration with the traditional planning and monitoring systems, combination of both formal and informal controls, coordination across business units and decentralized structures are key‐factors for successful implementation of sustainability‐oriented strategies. Originality/value - From a theoretical point of view, it has been observed that research in the field of social and environmental accounting has been mainly focused on social and environmental reporting, disclosure initiatives and their linkages to other attributes of performance, such as economic or financial outcomes. The paper contributes to developing a debate on the potential of MCS in embracing social and environmental issues as well as in producing social and environmental information useful for internal users in decision‐making processes.

Suggested Citation

  • Angelo Riccaboni & Emilia Luisa Leone, 2010. "Implementing strategies through management control systems: the case of sustainability," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 59(2), pages 130-144, January.
    • Handle: RePEc:eme:ijppmp:v:59:y:2010:i:2:p:130-144
    DOI: 10.1108/17410401011014221
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    Citations

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    Cited by:

    1. Fabio Caputo & Stefania Veltri & Andrea Venturelli, 2017. "Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study," Sustainability, MDPI, vol. 9(6), pages 1-23, June.
    2. Walid Cheffi & Ahmed Abdel-Maksoud & Muhammad Omer Farooq, 2021. "CSR initiatives, organizational performance and the mediating role of integrating CSR into management control systems: Testing an inclusive model within SMEs in an emerging economy," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 333-367, September.
    3. Jean‐Pierre Imbrogiano & Elizabeth Nichols, 2021. "How to serve sustainability performance in businesses? An appetizing recipe to link practices to performance in business sustainability research," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1610-1622, May.
    4. Siti-Nabiha A. K. & Zubir Azhar & Mohd-Aatif Ali-Mokhtar, 2018. "Management Control for Microfinance: An Examination of the Belief System of a Malaysian Microfinance Provider," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 14(1), pages 185-208.
    5. Heggen, Campbell, 2019. "The role of value systems in translating environmental planning into performance," The British Accounting Review, Elsevier, vol. 51(2), pages 130-147.
    6. Cheffi, Walid & Kaleem Zahir-ul-Hassan, Muhammad & Omer Farooq, Muhammad & Baqrain, Abdelrahman & Mohamed Habib Mansour, Mourad, 2023. "Ethical leadership, management control systems and circular economy in SMEs in an emerging economy, the UAE," Journal of Business Research, Elsevier, vol. 156(C).
    7. Biswaraj Ghosh & Christian Herzig & Musa Mangena, 2019. "Controlling for sustainability strategies: findings from research and directions for the future," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 5-24, April.
    8. Domenico Raucci & Lara Tarquinio, 2020. "Sustainability Performance Indicators and Non-Financial Information Reporting. Evidence from the Italian Case," Administrative Sciences, MDPI, vol. 10(1), pages 1-17, February.
    9. Elaine Harris & Christian Herzig & Ivo Loo & Melina Manochin, 2019. "Management accounting and control for sustainability and strategic decision making," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 1-4, April.
    10. Fabio Caputo & Stefania Veltri & Andrea Venturelli, 2017. "A Conceptual Model of Forces Driving the Introduction of a Sustainability Report in SMEs: Evidence from a Case Study," International Business Research, Canadian Center of Science and Education, vol. 10(5), pages 39-50, May.
    11. Matteo Molinari & Maria Pia Maraghini & Angelo Riccaboni, 2021. "Reporting di Sostenibilit? e Controllo Manageriale: L?esperienza di Edison S.p.A," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 61-86.
    12. Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
    13. Anca Băndoi & Claudiu George Bocean & Mara Del Baldo & Lucian Mandache & Leonardo Geo Mănescu & Cătălina Soriana Sitnikov, 2021. "Including Sustainable Reporting Practices in Corporate Management Reports: Assessing the Impact of Transparency on Economic Performance," Sustainability, MDPI, vol. 13(2), pages 1-20, January.
    14. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    15. Paola Demartini & Mauro Paoloni & Paola Paoloni & Cristiana Bernardi, 2014. "Managerial Integrated Reporting Evidence from practice," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(3), pages 37-58.
    16. Giacomo Fabietti & Francesca Trovarelli, 2016. "The role of Eco-control in the implementation of Sustainable Business Models," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 141-172.
    17. Fotis Kitsios & Maria Kamariotou & Michael A. Talias, 2020. "Corporate Sustainability Strategies and Decision Support Methods: A Bibliometric Analysis," Sustainability, MDPI, vol. 12(2), pages 1-21, January.
    18. Federico Barnabè & Sarfraz Nazir, 2022. "Conceptualizing and enabling circular economy through integrated thinking," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 448-468, March.
    19. Masahiro Hosoda & Kenichi Suzuki, 2015. "Using Management Control Systems to Implement CSR Activities: An Empirical Analysis of 12 Japanese Companies," Business Strategy and the Environment, Wiley Blackwell, vol. 24(7), pages 628-642, November.
    20. Faruk Bhuiyan & Kevin Baird & Rahat Munir, 2022. "The associations between management control systems, market orientation and CSR use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(1), pages 27-79, March.
    21. Giuseppe D?Onza, 2022. "L?orientamento delle aziende ad uno sviluppo sostenibile: quale contributo da parte dei sistemi di management e controllo?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(1), pages 5-15.
    22. Gianluca Vitale & Sebastiano Cupertino & Loredana Rinaldi & Angelo Riccaboni, 2019. "Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study," Sustainability, MDPI, vol. 11(5), pages 1-26, February.
    23. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.

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