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How the drivers behind reporting affect the relationship between management control systems and sustainability reporting: An empirical study

Buik, Marissa Margaretha Geertruida LU and Prophitius, Lydia Fransiska LU (2021) BUSN79 20211
Department of Business Administration
Abstract (Swedish)
The aim of this study is to provide empirical evidence on how the
drivers behind SR affect the relationship between MCS and SR. The theoretical framework addresses literature on sustainability reporting and management control systems. We adopted the framework by Malmi and Brown (2008) to define the management control systems. Furthermore, three theoretical perspectives are presented to categorize the drivers behind SR. Based on the literature findings, four propositions were developed. Information was collected through semi-structured interviews with eight organizations. In addition, we gathered data from the organizations’ sustainability- or integrated reports to complement the fieldwork findings. Findings The empirical findings suggest... (More)
The aim of this study is to provide empirical evidence on how the
drivers behind SR affect the relationship between MCS and SR. The theoretical framework addresses literature on sustainability reporting and management control systems. We adopted the framework by Malmi and Brown (2008) to define the management control systems. Furthermore, three theoretical perspectives are presented to categorize the drivers behind SR. Based on the literature findings, four propositions were developed. Information was collected through semi-structured interviews with eight organizations. In addition, we gathered data from the organizations’ sustainability- or integrated reports to complement the fieldwork findings. Findings The empirical findings suggest that the drivers behind SR do have an effect on the relationship between SR and MCS. Yet, the extent to which these drivers influence the interplay was not consistent with all of the propositions. This study contributes to existing literature by providing empirical insights on how the drivers behind reporting affect the relationship between MCS and SR. Moreover, prior research focused on a few elements of internal control systems. The package of controls framework by Malmi and Brown (2008) allowed us to provide a more
complete overview of the organizations’ MCS. (Less)
Please use this url to cite or link to this publication:
author
Buik, Marissa Margaretha Geertruida LU and Prophitius, Lydia Fransiska LU
supervisor
organization
course
BUSN79 20211
year
type
H1 - Master's Degree (One Year)
subject
keywords
Management control systems, sustainability reporting, sustainable development, package of controls, triple bottom line
language
English
id
9054278
date added to LUP
2021-09-08 17:04:49
date last changed
2021-09-08 17:04:49
@misc{9054278,
  abstract     = {{The aim of this study is to provide empirical evidence on how the 
drivers behind SR affect the relationship between MCS and SR. The theoretical framework addresses literature on sustainability reporting and management control systems. We adopted the framework by Malmi and Brown (2008) to define the management control systems. Furthermore, three theoretical perspectives are presented to categorize the drivers behind SR. Based on the literature findings, four propositions were developed. Information was collected through semi-structured interviews with eight organizations. In addition, we gathered data from the organizations’ sustainability- or integrated reports to complement the fieldwork findings. Findings The empirical findings suggest that the drivers behind SR do have an effect on the relationship between SR and MCS. Yet, the extent to which these drivers influence the interplay was not consistent with all of the propositions. This study contributes to existing literature by providing empirical insights on how the drivers behind reporting affect the relationship between MCS and SR. Moreover, prior research focused on a few elements of internal control systems. The package of controls framework by Malmi and Brown (2008) allowed us to provide a more 
complete overview of the organizations’ MCS.}},
  author       = {{Buik, Marissa Margaretha Geertruida and Prophitius, Lydia Fransiska}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{How the drivers behind reporting affect the relationship between management control systems and sustainability reporting: An empirical study}},
  year         = {{2021}},
}