Over time several streams of research emerged and enriched the notion of management accounting and control systems alongside the development of management accounting tools and the growing awareness of the key role played by management control systems in supporting both strategic and operational processes. With the recent evolution of sustainability concepts and practices, since the seminal Brundtland Report, companies have been progressively called to manage their sustainability information and performance not only for external aims, but also for internal ones. During the last decade, several authors have focused their attention on the relationship between management accounting and control systems and sustainability issues, calling for further inquiry on the integration of sustainability elements into existing or innovative systems able to consider the multidimensional nature of sustainable development and the interdependencies of management accounting and control systems and tools. Against this background, the purpose of this thesis is to investigate how SDGs, as expression of the last edge of corporate sustainability, are embedded in management accounting and control systems and which levers and barriers companies need to consider when implementing SDGs. To achieve this aim, the thesis relies upon a multiple case study of three Italian companies operating in the manufacturing, mobility and textile sectors, respectively, as well as on the theoretical lenses offered by the new institutional theory. In detail, the thesis adopts the institutional “toolkit”, theorized by Lounsbury (1997) and advanced by Ball & Craig (2010) in the context of social and environmental accounting, as a useful analytical lens for interpreting the empirical evidence. Findings demonstrate how current practices are reflected in response to macro-social factors concerning the sustainability agenda. Specifically, legislative requirements, stakeholders and industry pressures drive the process of defining sustainability-oriented strategies and institutionalizing sustainability practices. From a micro level perspective, the sustainability function in each organization implies different influences on organizational responses to a social and environmental agenda. Other sustainability business elements can be considered important sources of institutionalization and are identified in processes and practices, capabilities, offerings and impacts on sustainable development. Finally, the thesis argues that companies demonstrated to have a greater external perspective to sustainability in line with the outside-in approach and that there is a need to consider the diversities due to the different paths in their SDGs journey. By combining the empirical evidence with theoretical insights, the thesis offers multiple contributions. It contributes to prior literature concerning management accounting and control for sustainability by providing a comprehensive view on how organizations adapt management accounting and controls systems when integrating sustainability elements in existing organizational practices. Then, this study contributes to SDGs-related accounting literature by providing some insights on how the companies are implementing some aspects of the SDGs and which opportunities and limits companies face in advancing the Agenda 2030 at an entity-level.
Nel corso degli anni, diversi filoni di ricerca hanno arricchito la nozione di management accounting e dei sistemi di controllo parallelamente allo sviluppo di strumenti di management accounting e alla crescente consapevolezza del ruolo chiave svolto dai sistemi di controllo a supporto dei processi strategici e operativi. Con la recente evoluzione dei concetti e delle pratiche di sostenibilità, a partire dal Rapporto Brundtland, le aziende sono state progressivamente chiamate a gestire le proprie informazioni e performance di sostenibilità non solo per finalità esterne, ma anche per quelle interne. Nell'ultimo decennio, diversi autori hanno focalizzato l'attenzione sulla relazione tra i sistemi di management accounting e sistemi di controllo e le tematiche relative alla sostenibilità, sollecitando ulteriori approfondimenti sull'integrazione degli elementi di sostenibilità nei sistemi aziendali interni che siano in grado di considerare la natura multidimensionale dello sviluppo sostenibile e le interdipendenze tra sistemi e strumenti di management accounting e sistemi di controllo. In questo contesto, lo scopo della tesi è quello di indagare come gli SDGs, in quanto espressione dell'ultima frontiera della sostenibilità aziendale, siano incorporati nei sistemi di management accounting e nei sistemi controllo e quali leve e barriere le aziende debbano considerare nell'implementazione degli SDGs. Per raggiungere questo obiettivo, la tesi si basa su un caso di studio multiplo composto da tre aziende italiane operanti rispettivamente nei settori manifatturiero, mobilità e tessile, nonché sulle lenti teoriche offerte dalla nuova teoria istituzionalista. In particolare, la tesi adotta il "toolkit" istituzionale, teorizzato da Lounsbury (1997) e avanzato da Ball & Craig (2010) nel contesto dell’accounting sociale e ambientale, come lente analitica per interpretare le evidenze empiriche. I risultati dimostrano come le pratiche attuali siano attuate in risposta a fattori macro sociali riguardanti la sostenibilità. In particolare, i requisiti legislativi, le pressioni esercitate dagli stakeholder e dai settori di appartenenza guidano il processo di definizione di strategie orientate alla sostenibilità e di istituzionalizzazione delle pratiche di sostenibilità. Da un punto di vista micro, la funzione di sostenibilità in ogni organizzazione influenza in modo diverso le risposte organizzative sui temi sociali e ambientali. Altri elementi aziendali di sostenibilità possono essere considerati fonti importanti di istituzionalizzazione e sono identificati nei processi e nelle pratiche, nelle capacità, nelle offerte e negli impatti sullo sviluppo sostenibile. Infine, la tesi sostiene che le aziende hanno dimostrato di avere una maggiore prospettiva esterna verso la sostenibilità, in linea con l'approccio outside-in, e che è necessario considerare le differenze dovute ai diversi percorsi nel loro cammino verso gli SDGs. Combinando le evidenze empiriche con le lenti teoriche utilizzate, la tesi offre molteplici contributi. Contribuisce alla precedente letteratura sui sistemi di management accounting e sistemi di controllo orientati verso la sostenibilità, fornendo una visione completa di come le organizzazioni adattano tali sistemi quando integrano elementi di sostenibilità nelle pratiche organizzative esistenti. Lo studio contribuisce poi alla letteratura relativa all’ SDGs accounting, fornendo alcuni spunti su come le aziende stanno implementando alcuni aspetti degli SDGs e su quali opportunità e limiti affrontano per il raggiungimento degli obiettivi dell'Agenda 2030.
Integrating SDGs into Management Accounting and Control Systems: a multiple case study / Corrado, Miriam. - (2022 Nov 29).
Integrating SDGs into Management Accounting and Control Systems: a multiple case study
CORRADO, MIRIAM
2022-11-29
Abstract
Over time several streams of research emerged and enriched the notion of management accounting and control systems alongside the development of management accounting tools and the growing awareness of the key role played by management control systems in supporting both strategic and operational processes. With the recent evolution of sustainability concepts and practices, since the seminal Brundtland Report, companies have been progressively called to manage their sustainability information and performance not only for external aims, but also for internal ones. During the last decade, several authors have focused their attention on the relationship between management accounting and control systems and sustainability issues, calling for further inquiry on the integration of sustainability elements into existing or innovative systems able to consider the multidimensional nature of sustainable development and the interdependencies of management accounting and control systems and tools. Against this background, the purpose of this thesis is to investigate how SDGs, as expression of the last edge of corporate sustainability, are embedded in management accounting and control systems and which levers and barriers companies need to consider when implementing SDGs. To achieve this aim, the thesis relies upon a multiple case study of three Italian companies operating in the manufacturing, mobility and textile sectors, respectively, as well as on the theoretical lenses offered by the new institutional theory. In detail, the thesis adopts the institutional “toolkit”, theorized by Lounsbury (1997) and advanced by Ball & Craig (2010) in the context of social and environmental accounting, as a useful analytical lens for interpreting the empirical evidence. Findings demonstrate how current practices are reflected in response to macro-social factors concerning the sustainability agenda. Specifically, legislative requirements, stakeholders and industry pressures drive the process of defining sustainability-oriented strategies and institutionalizing sustainability practices. From a micro level perspective, the sustainability function in each organization implies different influences on organizational responses to a social and environmental agenda. Other sustainability business elements can be considered important sources of institutionalization and are identified in processes and practices, capabilities, offerings and impacts on sustainable development. Finally, the thesis argues that companies demonstrated to have a greater external perspective to sustainability in line with the outside-in approach and that there is a need to consider the diversities due to the different paths in their SDGs journey. By combining the empirical evidence with theoretical insights, the thesis offers multiple contributions. It contributes to prior literature concerning management accounting and control for sustainability by providing a comprehensive view on how organizations adapt management accounting and controls systems when integrating sustainability elements in existing organizational practices. Then, this study contributes to SDGs-related accounting literature by providing some insights on how the companies are implementing some aspects of the SDGs and which opportunities and limits companies face in advancing the Agenda 2030 at an entity-level.File | Dimensione | Formato | |
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