Management accounting and control for sustainability - management control as a moderator when transforming sustainability ambitions into actions in a public organisation

This chapter is based on the findings from an action research project within a public organisation in Sweden. For several years it has had substantial sustainability orientation in its strategic ambitions and included several sustainability aspects into the long-range planning documents. The transformation of these strategical ambitions and plans into tactical and operational organisational action has, however, been a challenge. Research on management control and sustainability repeatedly highlights that unless organisations make efforts to enforce them, sustainability goals may only become good intentions. The findings of this chapter indicate that the management control system and processes may play different moderating roles in the transformation process from sustainability ambitions into organisational action. There are also several integrative challenges included, linked to these moderating roles, that challenge management traditions and worked-up routines.