Search results

1 – 3 of 3
Book part
Publication date: 16 October 2014

Angelo Ditillo and Irene Eleonora Lisi

Although companies are increasingly embracing the sustainability discourse in their external reporting and disclosures, little is known about how management control systems…

Abstract

Although companies are increasingly embracing the sustainability discourse in their external reporting and disclosures, little is known about how management control systems support sustainability within organizations. This is unfortunate, given the important role that properly designed Sustainability Control Systems (SCS) may play in helping firms to better face their social and environmental responsibilities. Starting from these premises, the aim of this essay is twofold. On the one hand, we present a review of the emerging stream of research on sustainability and management control mechanisms, in order to identify and discuss the link between the two. On the other hand, we try to illustrate the main unaddressed issues in this literature as a premise to exploring one possible way to advance research in this area. Specifically, we make a call for a more holistic approach to the study of SCS, which considers also their organizational and cultural dimensions in addition to their technical properties. A framework for informing future work on the topic is proposed, based on the concept of ‘control package’ (Malmi & Brown, 2008; Sandelin, 2008) complemented with notions from the complementarity-based approach developed in organizational economics (Grandori & Furnari, 2008; Milgrom & Roberts, 1995). By enhancing our understanding on how SCS operate as a package, the application of our framework should allow researchers to develop better theory of how to design a range of controls to support organizational sustainability objectives, control sustainability activities, and drive sustainability performance.

Details

Accounting for the Environment: More Talk and Little Progress
Type: Book
ISBN: 978-1-78190-303-2

Keywords

Book part
Publication date: 21 November 2022

Judie Gannon, Sally Bonneywell, Colleen Harding and Sally Jackson

This chapter aims to examine the ways coaching and mentoring are currently leveraged to deliver leadership development in higher education institutions. By exploring the variety…

Abstract

This chapter aims to examine the ways coaching and mentoring are currently leveraged to deliver leadership development in higher education institutions. By exploring the variety of coaching and mentoring approaches and their deployment at different levels and across different institutions we are able to indicate opportunities for further enhancing leadership development in the sector through coaching and mentoring. The chapter examines peer-reviewed articles, sector reports and insights from key informants crafted into mini case studies. Mentoring emerges as a default approach to leadership development, in particular at early career stages and where inclusivity and diversity feature as part of leadership development programmes. Coaching is evident at the senior levels and offers a wider range of individual leader, senior team and organisational leadership development opportunities. Our cases highlight the range of responses and sophistication of coaching approaches and practices, from the highly embedded to other more piecemeal examples. The findings emphasise the importance of empirical research in this area to better understand and inform the sector of the wider benefits and opportunities of coaching and mentoring in supporting leadership development. Opportunities to support greater inclusivity and diversity in leadership should consider coaching approaches and practices too. This exploration of coaching and mentoring identifies why shifts towards coaching may be evident. It challenges those in the sector – researchers, people management and organisational developers, as well as senior leaders – to adopt more integrated and embedded coaching and mentoring initiatives to support the sector in addressing its current challenges.

Details

International Perspectives on Leadership in Higher Education
Type: Book
ISBN: 978-1-80262-305-5

Keywords

Book part
Publication date: 10 February 2010

Jane Cote and Claire Kamm Latham

Building on prior research linking stakeholder relationship quality with financial performance, we explore interorganizational engagement from a bilateral perspective, more fully…

Abstract

Building on prior research linking stakeholder relationship quality with financial performance, we explore interorganizational engagement from a bilateral perspective, more fully representing the dynamics within an alliance. Interorganizational relationship quality and stakeholder management theory in healthcare and in accounting research provide the foundation for these insights.

While the study's findings demonstrate consistent views regarding the importance of relationship management and patient care, the two stakeholder groups hold divergent perspectives on how to accomplish these goals. Insurance executives take a population perspective, whereas physician practices focus their decision making at the patient level. The relative power and size between stakeholders was instrumental in how insurers chose to develop relationships with individual physician practices. These findings provide the nucleus for understanding reported frictions.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-84950-755-4

Access

Year

Content type

Book part (3)
1 – 3 of 3