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Enabling levers of control (LOC) practices for sustainability

Paper i proceeding
Författare Peter Beusch
Magnus Rosén
William Dilla
Elisabeth Frisk
Publicerad i 42 EAA Annual Congress, Paphos, Cyprus, May 29th to May 31st, 2019.
Publiceringsår 2019
Publicerad vid Företagsekonomiska institutionen
Företagsekonomiska institutionen, Redovisning
Centre for Business in Society
Språk en
Ämnesord Management control practice changes Sustainability Strategic management Control Integration Management control systems Sustainability control systems Levers of control
Ämneskategorier Ekonomi och näringsliv


Sustainability has become to be a key issue in many companies but managers struggle to enact sustainability strategies into real action. Research that explores the process whereby the integration of management control systems (MCS) and sustainability control systems (SCS) support this activity in organizations is starting to emerge. This longitudinal study contributes to this line of research by examining the efforts of a large industrial firm to align all control systems (MCS and SCS) to support the implementation of its sustainability strategy. The study explores and discusses interdependencies among Simons’ (1994) Levers of Control (LOC) that are relevant for that alignment, identifies challenges to full integration of the systems and expands elements of Gond et al.’s (2012) approach to the integration and uses of MCS and SCSs in supporting a sustainability strategy. Results suggest a need for an expanded understanding of the notion of integration and what this means in terms of control system design and use. They also indicate that not only the presence but also the properties and use of the LOC’s at certain stages is important to supporting the implementation of a sustainability strategy. Finally, the paper addresses the issue of whether or not radical changes in management control practices are needed to promote real corporate sustainability.

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