Environmental management control systems: a conceptualization and a review of the empirical evidence

Guenther, Edeltraud; Endrikat, Jan; Guenther, Thomas W.

doi:10.1016/j.jclepro.2016.02.043

Cited by 145 publications

(191 citation statements)

References 147 publications

Supporting

Mentioning

149

Contrasting

Unclassified

Order By: Relevance

“…Namely, it includes more detailed categories than the alternative frameworks by Simons (1995), Tessier and Otley (2012) or Ouchi (1979Ouchi ( , 1980. Moreover, the Malmi and Brown framework has already proven useful in similar review papers on management control phenomena (e.g., Guenther et al 2016;Hiebl 2014). Thus, the bottom line is that their typology also seems appropriate for our categorization and analysis of the various types of management control examined in the identified papers on organizational ambidexterity and management control.…”

Section: Organizational Ambidexterity and Management Controlmentioning

confidence: 98%

Management control systems and organizational ambidexterity

Gschwantner

Hiebl

2016

J Manag Control

View full text Add to dashboard Cite

In recent years, the management literature has increasingly investigated organizational ambidexterity-the ability to balance exploitative and explorative activities-as an important antecedent to firm survival and performance. Some recent studies indicate that management control systems may be able to foster organizational ambidexterity. The aim of the present short survey paper is to provide an overview of the current literature on organizational ambidexterity and management control systems. Overall, the results of the review show that rather than a single specific management control system, a package of management control systems and various forms of using such systems may be necessary to successfully achieve and manage organizational ambidexterity. In line with this notion, some of the included papers even find a complementary effect of the combined use of opposing management controls to support the achievement of organizational ambidexterity. The paper concludes with several specific ideas for further research.

show abstract

Section: Organizational Ambidexterity and Management Controlmentioning

confidence: 98%

Management control systems and organizational ambidexterity

Gschwantner

Hiebl

2016

J Manag Control

View full text Add to dashboard Cite

show abstract

“…Much of the research that examines the problem of how to achieve alignment appears in the management, strategy, and management control systems literatures (Chenhall 2005;Guenther et al 2016;Otley 1999;Reich and Benbasat 2000). This literature recognizes the need to examine both structural and socio-cultural aspects of management to understand processes that structure organizational activity and ways to improve strategic integration.…”

Section: Structural and Socio-cultural Characteristics Of Alignmentmentioning

confidence: 99%

“…There are relatively few applications of the alignment concept to aspects of values-driven business. Recent literature (Maon et al 2010;Bondy et al 2012;Guenther et al 2016) has started to unpack the structural and socio-cultural sub-systems of management, at vertical corporate, strategic and operational levels. An implicit assumption is that alignment within these various levels can be and needs to be improved, and that doing so will yield positive results.…”

Section: Introductionmentioning

confidence: 99%

Sharing Vocabularies: Towards Horizontal Alignment of Values-Driven Business Functions

et al. 2018

View full text Add to dashboard Cite

This paper highlights the emergence of different 'vocabularies' that describe various values-driven business functions within large organizations and argues for improved horizontal alignment between them. We investigate two established functions that have long-standing organizational histories: Ethics and Compliance (E&C) and Corporate Social Responsibility (CSR). By drawing upon research on organizational alignment, we explain both the need for and the potential benefit of greater alignment between these values-driven functions. We then examine the structural and socio-cultural dimensions of organizational systems through which E&C and CSR horizontal alignment can be coordinated to improve synergies, address tensions, and generate insight to inform future research and practice in the field of Business and Society. The paper concludes with research questions that can inform future scholarly research and a practical model to guide organizations' efforts towards inter-functional, horizontal alignment of values-driven organizational practice.

show abstract

“…The concept of "green controlling" discussed in the present paper is based on general 'controlling' conceptualizations that are widely spread and accepted in German-speaking countries (Guenther et al, 2016). However, due to different traditions, practices, and language barriers, the Anglo-American scholarly community conceptualizes "environmental management control systems" or "environmental management accounting", concepts which partly overlap with the "green controlling" that builds the focus of our research.…”

Section: The Concept Of Environmental Management Accountingmentioning

confidence: 99%

“…With respect to environmental management accounting, examples of instruments are (Guenther, Endrikat, and Guenther, 2016): direct costing, break-even-analyses and variance analyses for cost issues or material flow cost accounting (MFCA), life cycle costing (LCC) for environmental issues, carbon accounting, environmental budgeting. Such instruments are all intended to support managerial decision-making.…”

Section: Instruments Of Green Controllingmentioning

confidence: 99%