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Article
Publication date: 15 April 2022

Caterina Cavicchi, Chiara Oppi and Emidia Vagnoni

The extent to which sustainability is integrated into conventional accounting practices, in the light of a more integrated thinking perspective, requires further exploration. This…

Abstract

Purpose

The extent to which sustainability is integrated into conventional accounting practices, in the light of a more integrated thinking perspective, requires further exploration. This paper aims to investigate how management control systems (MCSs) and sustainability-specific control systems (SCSs) are mobilised and how they interact to support the environmental sustainability strategy of a small- and medium-sized entity (SME).

Design/methodology/approach

Through a case study in a waste disposal firm, this paper examines the influence of cognitive, organisational and technical factors on the interaction and integration of MCSs and SCSs to bolster an environmental sustainability strategy.

Findings

The MCSs that are mobilised vary according to the type of strategy that is pursued. Even though the technical integration of MCSs with SCSs was not achieved, interaction between them supported strategic decision-making and the pursuit of environmental performance in the light of a more integrated thinking perspective. The role of multidisciplinary teams formed by accountants and environmental scientists to support sustainability management control at the SME also enabled interaction and provided steps for integrated thinking.

Practical implications

Although based on single case study, this research offers practitioners useful knowledge about the potential levers and obstacles relating to the mobilisation of MCSs when a sustainability strategy is conceived and its impact on the development of integrated thinking.

Originality/value

The paper provides insight into how SMEs can mobilise their MCSs to support an environmental sustainability strategy, shedding light on the factors that enhance interaction among MCSs and SCSs.

Details

Meditari Accountancy Research, vol. 31 no. 4
Type: Research Article
ISSN: 2049-372X

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