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Insights into the Integration of MCS and Sustainability

Tan, Zhanghui LU and Jelvehgar, Pegah LU (2019) BUSN79 20191
Department of Business Administration
Abstract
This thesis focuses on the integration of management control system (MCS) and sustainability in companies. Some literatures showed a disconnection between the efficiency of sustainability as a success strategy and management control systems. To research this, we aim at answer two questions. What are the challenges that the companies were faced with when they tried to integrate MCS and sustainability? Are there any achievable methods to help companies to better deal with the challenges identified in the first question? Our research foundation is the MCS package framework by Malmi & Brown.
For this purpose, we conducted a multistage literature study about empirical research to identify what challenges that companies were faced with under... (More)
This thesis focuses on the integration of management control system (MCS) and sustainability in companies. Some literatures showed a disconnection between the efficiency of sustainability as a success strategy and management control systems. To research this, we aim at answer two questions. What are the challenges that the companies were faced with when they tried to integrate MCS and sustainability? Are there any achievable methods to help companies to better deal with the challenges identified in the first question? Our research foundation is the MCS package framework by Malmi & Brown.
For this purpose, we conducted a multistage literature study about empirical research to identify what challenges that companies were faced with under each control system in the package framework, like cybernetic control system. Next, we tried to find achievable methods to help companies better face the challenges. In the end, we found out 16 typical challenges that companies were faced with and worked out achievable methods for 15 of them.
Our main contributions are twofold. One is that the challenges we have identified can provide a certain company with an insight into the process of integration of MCS and sustainability, especially for a company which newly decides to become sustainable. The other is that the achievable methods that we have come up with can help companies better face the challenges at practical level. (Less)
Please use this url to cite or link to this publication:
author
Tan, Zhanghui LU and Jelvehgar, Pegah LU
supervisor
organization
course
BUSN79 20191
year
type
H1 - Master's Degree (One Year)
subject
keywords
Sustainability, Integration, Management Control System, Empirical research
language
English
id
8988466
date added to LUP
2019-07-09 12:14:55
date last changed
2019-07-09 12:14:55
@misc{8988466,
  abstract     = {{This thesis focuses on the integration of management control system (MCS) and sustainability in companies. Some literatures showed a disconnection between the efficiency of sustainability as a success strategy and management control systems. To research this, we aim at answer two questions. What are the challenges that the companies were faced with when they tried to integrate MCS and sustainability? Are there any achievable methods to help companies to better deal with the challenges identified in the first question? Our research foundation is the MCS package framework by Malmi & Brown.
For this purpose, we conducted a multistage literature study about empirical research to identify what challenges that companies were faced with under each control system in the package framework, like cybernetic control system. Next, we tried to find achievable methods to help companies better face the challenges. In the end, we found out 16 typical challenges that companies were faced with and worked out achievable methods for 15 of them.
Our main contributions are twofold. One is that the challenges we have identified can provide a certain company with an insight into the process of integration of MCS and sustainability, especially for a company which newly decides to become sustainable. The other is that the achievable methods that we have come up with can help companies better face the challenges at practical level.}},
  author       = {{Tan, Zhanghui and Jelvehgar, Pegah}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Insights into the Integration of MCS and Sustainability}},
  year         = {{2019}},
}