THE RELATION BETWEEN MANAGEMENT CONTROL SYSTEMS AND SUSTAINABILITY

Simple item page
dc.contributor.advisorWagensveld, J.
dc.contributor.advisorVisser, Max
dc.contributor.authorGaal, Maud van
dc.date.issued2021-08-21
dc.description.abstractThis study provides both scientifically and societally relevant insights into the relation between Management Control Systems and sustainability. Little is currently known about the exact role of MCSs in managing an organisation’s sustainable strategy (Crutzen & Herzig, 2013; Maas et al., 2016; Joshi & Li, 2016). In this study, the concept of Management Control Systems focuses predominantly on the framework of Malmi and Brown (2008), which assumes Management Control Systems as interrelated packages of control. The concept of sustainability is based on Elkington’s (1994) Triple Bottom Line, in which three crucial P’s – People, Profit, and Planet – are formulated. By conducting a qualitative, single case study at Deloitte Netherlands, an in-depth understanding is obtained in the role Management Control Systems, both formal and informal, play in managing the sustainable strategy of Deloitte Netherlands (Yin, 2014). Thereby, an interpretivist research paradigm is adopted. The results of this study indicate that Deloitte Netherlands uses all five typologies of control systems in the framework of Malmi and Brown (2008) for the management of her sustainable strategy. Within Deloitte Netherlands, both cultural controls and cybernetic controls are the most crucial typologies of controls (Malmi & Brown, 2008). Deloitte Netherlands uses these five typologies of control as an interrelated package of controls, where these typologies are highly interdependent and mutually reinforcing (Malmi & Brown, 2008). Furthermore, formal management controls and informal management controls are used in a complementary way. Keywords:en_US
dc.embargo.lift10000-01-01
dc.embargo.typePermanent embargoen_US
dc.identifier.urihttps://theses.ubn.ru.nl/handle/123456789/11351
dc.language.isoenen_US
dc.thesis.facultyFaculteit der Managementwetenschappenen_US
dc.thesis.specialisationAccounting & Controlen_US
dc.thesis.studyprogrammeMaster Economicsen_US
dc.thesis.typeMasteren_US
dc.titleTHE RELATION BETWEEN MANAGEMENT CONTROL SYSTEMS AND SUSTAINABILITYen_US
Files
Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
MTHEC RU Maud van Gaal s4605489 - Master's Thesis-1338344.pdf
Size:
964.68 KB
Format:
Adobe Portable Document Format
Description:
Scriptietekst
Download
Collections
Faculteit der Managementwetenschappen