Breaking the institutional logic or going under - Controllers and sustainability
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 8 March 2024
Abstract
Purpose
The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.
Design/methodology/approach
The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.
Findings
We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.
Originality/value
The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.
Keywords
Acknowledgements
We thank the anonymous reviewers for their helpful recommendations.
Citation
Kunz, J., Oltmann, J. and Weinhart, F. (2024), "Breaking the institutional logic or going under - Controllers and sustainability", Accounting, Auditing & Accountability Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AAAJ-11-2022-6116
Publisher
:Emerald Publishing Limited
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