Implementing strategies through management control systems: the case of sustainability

Angelo Riccaboni (University of Siena, Siena, Italy)
Emilia Luisa Leone (University of Siena, Siena, Italy)

International Journal of Productivity and Performance Management

ISSN: 1741-0401

Publication date: 19 January 2010



This paper aims to explore if and how management control sysems (MCS) have a role in implementing sustainable strategies. In particular, the paper aims to investigate how MCS work in order to translate these strategies into action and how they should be modified when a strategic change in a sustainable direction occurs.


The research relies upon a deeply conducted case study, drawing evidence from documentary research and field research.


Relying upon the case of Procter & Gamble (P&G), the paper finds that integration with the traditional planning and monitoring systems, combination of both formal and informal controls, coordination across business units and decentralized structures are key‐factors for successful implementation of sustainability‐oriented strategies.


From a theoretical point of view, it has been observed that research in the field of social and environmental accounting has been mainly focused on social and environmental reporting, disclosure initiatives and their linkages to other attributes of performance, such as economic or financial outcomes. The paper contributes to developing a debate on the potential of MCS in embracing social and environmental issues as well as in producing social and environmental information useful for internal users in decision‐making processes.



Angelo Riccaboni and Emilia Luisa Leone (2010) "Implementing strategies through management control systems: the case of sustainability", International Journal of Productivity and Performance Management, Vol. 59 No. 2, pp. 130-144

Download as .RIS





Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.
To rent this content from Deepdyve, please click the button.