How the drivers behind reporting affect the relationship between management control systems and sustainability reporting: An empirical study
(2021) BUSN79 20211Department 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:
http://lup.lub.lu.se/student-papers/record/9054278
- author
- Buik, Marissa Margaretha Geertruida LU and Prophitius, Lydia Fransiska LU
- supervisor
- organization
- course
- BUSN79 20211
- year
- 2021
- 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}}, }