From Green Dreams to Budget Schemes
(2025) BUSN79 20251Department of Business Administration
- Abstract
- Seminar date: June 2, 2025
Course: BUSN79, Business Administration: Degree Project in Accounting and Finance, 15 Credits.
Authors: Ebba Flaten Jonsson and Julia Krusell
Supervisor: Anna Häger Glenngård
Examiner: Johan Dergård
Five key words: Strategic Investment Decisions, Pre-Decision Control, Sustainability Strategic Investment Decisions, Judgement, Strategic Fit
Purpose: The purpose of this paper is to explore how companies pursuing a sustainability strategy are controlling their sustainability Strategic Investment decisions in terms of pre-decision controls.
Methodology: An exploratory and comparative case study research has been conducted to answer the research questions. Through a qualitative research design,... (More) - Seminar date: June 2, 2025
Course: BUSN79, Business Administration: Degree Project in Accounting and Finance, 15 Credits.
Authors: Ebba Flaten Jonsson and Julia Krusell
Supervisor: Anna Häger Glenngård
Examiner: Johan Dergård
Five key words: Strategic Investment Decisions, Pre-Decision Control, Sustainability Strategic Investment Decisions, Judgement, Strategic Fit
Purpose: The purpose of this paper is to explore how companies pursuing a sustainability strategy are controlling their sustainability Strategic Investment decisions in terms of pre-decision controls.
Methodology: An exploratory and comparative case study research has been conducted to answer the research questions. Through a qualitative research design, semi-structured interviews were conducted with professionals from two case companies.
Theoretical perspectives: The theoretical framework is built on Alkaraan and Northcott’s (2007) framework on the SID process. This provides the outline of identifying pre-decision controls. From that standpoint, the approach to control along with contextual factors is what provides the foundation of the thesis.
Empirical foundation: The empirical material was collected from six interviews in total, stemming from two different companies with a sustainability agenda. Additional data has been collected from internal and external documents to validate and provide additional information.
Conclusions: This research shows that the use of pre-decision controls in sustainability SIDs is shaped by contextual factors and organizational objectives. While enabling control might promote flexibility and learning, it does not necessarily mean coercive controls are ineffective in controlling sustainability SIDs. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9208190
- author
- Krusell, Julia LU and Flaten Jonsson, Ebba LU
- supervisor
- organization
- alternative title
- A Comparative Exploratory Case Study of How Companies Control Sustainability Investments
- course
- BUSN79 20251
- year
- 2025
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Strategic Investment Decisions, Pre-Decision Control, Sustainability Strategic Investment Decisions, Judgement, Strategic Fit
- language
- English
- id
- 9208190
- date added to LUP
- 2025-07-07 09:04:40
- date last changed
- 2025-07-07 09:04:40
@misc{9208190,
abstract = {{Seminar date: June 2, 2025
Course: BUSN79, Business Administration: Degree Project in Accounting and Finance, 15 Credits.
Authors: Ebba Flaten Jonsson and Julia Krusell
Supervisor: Anna Häger Glenngård
Examiner: Johan Dergård
Five key words: Strategic Investment Decisions, Pre-Decision Control, Sustainability Strategic Investment Decisions, Judgement, Strategic Fit
Purpose: The purpose of this paper is to explore how companies pursuing a sustainability strategy are controlling their sustainability Strategic Investment decisions in terms of pre-decision controls.
Methodology: An exploratory and comparative case study research has been conducted to answer the research questions. Through a qualitative research design, semi-structured interviews were conducted with professionals from two case companies.
Theoretical perspectives: The theoretical framework is built on Alkaraan and Northcott’s (2007) framework on the SID process. This provides the outline of identifying pre-decision controls. From that standpoint, the approach to control along with contextual factors is what provides the foundation of the thesis.
Empirical foundation: The empirical material was collected from six interviews in total, stemming from two different companies with a sustainability agenda. Additional data has been collected from internal and external documents to validate and provide additional information.
Conclusions: This research shows that the use of pre-decision controls in sustainability SIDs is shaped by contextual factors and organizational objectives. While enabling control might promote flexibility and learning, it does not necessarily mean coercive controls are ineffective in controlling sustainability SIDs.}},
author = {{Krusell, Julia and Flaten Jonsson, Ebba}},
language = {{eng}},
note = {{Student Paper}},
title = {{From Green Dreams to Budget Schemes}},
year = {{2025}},
}