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The use of management control systems to manage CSR strategy: A levers of control perspective

The use of management control systems to manage CSR strategy: A levers of control perspective

Arjaliès, Diane-Laure and Mundy, Julia (2013) The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24 (4). pp. 284-300. ISSN 1044-5005 (doi:10.1016/j.mar.2013.06.003)

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Abstract

Little is known about the role of management control systems (MCS) in managing the strategic processes that underpin Corporate Social Responsibility (CSR). To enhance our understanding of this phenomenon, this study employs Simons’ (1995) levers of control framework to explore how organizations leverage MCS in different ways in order to drive strategic renewal and trigger organizational change while simultaneously supporting society’s broader sustainability agenda. Drawing on data gathered from France’s largest listed companies – members of the CAC 40 – we provide insights into the structures and processes that companies employ to design, implement and monitor their CSR strategy. In doing so, we provide evidence of the way that organizations seek to attain their CSR objectives, and ofthe relationship between the management of CSR and other business processes. Of particular interest is the role of the levers of control in enabling managers to identify and manage threats and opportunities associated with CSR strategy, thus forming risk management processes that support organizations in their attainment of strategic objectives. Furthermore, the study provides evidence suggesting the use of MCS has the potential to contribute tosociety’s broader sustainability agenda through processes that enable innovation, communication, reporting, and the identification of threats and opportunities.

Item Type: Article
Additional Information: [1] First published online: 10 July 2013. [2] Published in print: December 2013. [3] Published as: Management Accounting Research, (2013), Vol. 24, (4), pp. 284–300.
Uncontrolled Keywords: Corporate Social Responsibility, CSR strategy, levers of control, management control systems, sustainability
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Faculty / Department / Research Group: Faculty of Business > Centre for Governance, Risk & Accountability (GRA)
Faculty of Business > Department of Accounting & Finance
Related URLs:
Last Modified: 14 Oct 2016 09:23
Selected for GREAT 2016: None
Selected for GREAT 2017: None
Selected for GREAT 2018: None
URI: http://gala.gre.ac.uk/id/eprint/9420

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