Management control and sustainable performance: a conceptual framework under institutional logic
DOI:
https://doi.org/10.52292/j.eca.2024.4265Keywords:
accounting change, management control, sustainable development, institutional theory, institutional logicAbstract
The institutional logic approach has recently been recognised for its potential to interpret the couplings and decouplings between management accounting and performance measurement systems towards sustainability and decision-making. However, there are still gaps in the literature for understanding this process. This article proposes a conceptual framework to describe how management accounting and control can play a catalytic role in incorporating sustainability into management decisions and supporting the implementation of sustainable strategies, under institutional logic. A theoretical essay that considers the complementarity of different approaches and links levels of analysis is developed: supra-organizational, organizational and managerial, through a literature review based on Google Scholar and Scopus searches. The main contribution is a multi-level approach to management control to limit the risk of restricting sustainability to declarative, philanthropic or greenwashing.
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