Core values as a management control in the construction of "sustainable development"

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dc.contributor.authorJollands S
dc.contributor.authorSawabe N
dc.contributor.authorAkroyd, Chris
dc.date.accessioned2022-04-14T02:33:04Z
dc.date.available2022-04-14T02:33:04Z
dc.date.issued2015en
dc.date.updated2022-01-11T03:40:23Z
dc.description.abstractPurpose - This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions. Design/methodology/approach - A case study methodology carried out at a multinational organisation is used. This analysis was informed by an actor-network theory which allowed placing the organisation's sustainability focused core value at the centre of this research. Findings - It was found that management control, in the form of a sustainability-focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. It is shown how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit-seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity. Research limitations/implications - These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development. Originality/value - This paper shows the active role a management control, a sustainability focused core value, took within an organisation. This builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values.en
dc.identifier.citationJollands S, Akroyd C, Sawabe N (2015). Core values as a management control in the construction of "sustainable development". Qualitative Research in Accounting and Management. 12(2). 127-152.en
dc.identifier.doihttp://doi.org/10.1108/QRAM-04-2015-0040
dc.identifier.issn1176-6093
dc.identifier.urihttps://hdl.handle.net/10092/103555
dc.languageen
dc.language.isoenen
dc.publisherEmeralden
dc.rightsAll rights reserved unless otherwise stateden
dc.rights.urihttp://hdl.handle.net/10092/17651en
dc.subjectcore valuesen
dc.subjectmanagement controlen
dc.subjectsustainabilityen
dc.subjectsustainable developmenten
dc.subjectactor network theoryen
dc.subject.anzsrc1501 Accounting, Auditing and Accountabilityen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accountingen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350107 - Sustainability accounting and reportingen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350701 - Corporate governanceen
dc.subject.anzsrcFields of Research::50 - Philosophy and religious studies::5001 - Applied ethics::500102 - Business ethicsen
dc.titleCore values as a management control in the construction of "sustainable development"en
dc.typeJournal Articleen
uc.collegeService Unit
uc.departmentDepartment of Accounting and Information Systems
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