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Sustainability is one of the newer topics in the accounting courses taught in university teaching programs. The active learning assignment as described in this paper was developed for use in an accounting course in an undergraduate program. The aim was to enhance teaching about sustainability within such a course. The purpose of this paper is to offer experience-based guidance to faculty members around the world who would like to include sustainability in their courses.

This paper describes the introduction of sustainability in an accounting course via an active learning approach. The assignment that was developed formed part of a management accounting course for 450 business students. In the assignment, the students were asked to propose a sustainable solution for the university organization. Several tools were provided to the students to support them in obtaining an insight into the financial and societal consequences of the proposed solution.

The encouraging experiences with the assignment at the university where it was designed show that it effectively improved students’ understanding of sustainability issues. Furthermore, the assignment provided insight into how management accounting can play a role in enhancing sustainability in an organization. Additionally, the experiences with the assignment show that it can be used to make courses more lively and attractive to students.

As yet, textbooks have not offered much support in how to incorporate sustainability into the field of accounting. The assignment represents a novel use of management accounting concepts in the study of sustainability and is relevant to educators as an example of an active learning approach on the topic of sustainability.

Relative performance evaluation (RPE) is a widely studied topic in the theoretical and analytical accounting and economics literatures. The empirical literature also addresses this topic, with its main focus on executive compensation. This paper aims to extend the findings of the literature by assessing the extent to which RPE is used at lower organisational levels.

This study uses a purpose-developed survey to gather data from 325 business unit managers.

This study finds that RPE is used to a great extent in the performance evaluation of business unit managers. Additionally, the findings suggest that RPE use increases the informativeness of the performance evaluation through noise reduction. Noise in the performance evaluation is described in literature as the primary antecedent of RPE, but prior research provides only weak empirical support for this claim.

This study hypothesises a causal relation between RPE and noise in performance evaluation. However, the use of cross-sectional survey data only allows testing associations, not causations.

The originality and value of the paper lie in the focus on the business unit level and the use of survey data, which are almost completely absent in this area of research that almost exclusively uses archival data at the executive level.

The purpose of this paper is to show that local management control systems within supply chain organisations and the governance of supply chains are intertwined and that local control systems and governance structure have an important effect on the functioning of the supply chain.

The paper reports on a case study of a supply chain and examines how local management control systems within the participating organisations affect cooperation between the organisations in the supply chain. In the case study, a supply chain, including eight food manufacturers, two logistic service providers, and two retailers, is investigated.

The behaviour of several entities in the chain is explained by examining the present local management control systems. The main conclusion is that these systems call for behaviour that is not congruent with the broad supply chain objective.

The research is based on a case study in one supply chain that has mainly a cost‐minimisation objective. Further in‐depth studies could be undertaken in supply chains with other objectives to further validate the findings.

The paper demonstrates that the local management control systems may hinder the achievement of the supply chain objective. Possible design implications for both local management control systems and governance structures in the supply chain are outlined.

The paper focuses on local information sharing concerns and on local performance measurement and incentive issues at the intra‐organisational level but within a supply chain context.

The purpose of this paper is to examine how management control (MC) within governmental departments is used in times of austerity, and how insights from agency and stewardship theory can enhance the understanding of this issue.

The authors distinguish two types of MC (constraining and facilitating) based on their different assumptions regarding human behavior (agent-like and steward-like). The authors empirically analyze changes in the use of these types of MC in four cases located in two municipalities. The collected data consists of 51 semi-structured interviews, desk research and multiple field observations.

The authors find that MC at the departmental level becomes more constraining in times of austerity. The authors suggest that an overemphasis on constraining MC has negative consequences. It can, for instance, evoke agent-like, opportunistic behavior while it disregards potential steward-like behavior. These negative consequences are less prevalent when there is a simultaneous increase in emphasis on the use of facilitating MC elements.

The authors acknowledge “human ambivalence,” i.e. an employee’s recurring choice between agent-like and steward-like behavior, and illustrate the dangers of overly relying on constraining types of MC. The authors also contemplate alternative strategic managerial responses to austerity in a public sector context.

The purpose of this paper is to address the impact of a multidivisional structure on the implementation of lean manufacturing. It investigates how the controls employed by the corporate level impact the local implementation of lean manufacturing.

The paper reports on case studies in three subsidiaries in different multidivisional organisations.

The paper finds that lean manufacturing can be severely constrained by the accounting-based controls which are commonly in place in a multidivisional structure. Depending on the degree of centralisation, subsidiaries may be restricted to implementing lean tools in a fragmented way, rather than acting according to a coherent set of principles.

Companies may have to accept that being part of a multidivisional organisation can imply that their lean implementation is more gradual and piecemeal than they prefer. The paper proposes several ways to mitigate the constraints that may arise from incompatibilities between accounting-based controls and lean controls.

This study contributes to the literature about external constraints on production innovations, such as lean manufacturing. It highlights how the organisational context creates local conditions that may be detrimental to the implementation of lean manufacturing.

While prior control studies typically focus on organizations with an instrumental approach to corporate sustainability, this study concentrates on organizations with an integrative approach, as the latter is needed to address the grand challenge of sustainable development. As such organizations do not single out the financial objective as the dominant one, they pursue a hybrid mission. This study investigates how a control package can be designed that ensures the persistence of such a hybrid mission.

A case study is undertaken at a luxury hotel chain in which a financial and an environmental objective are continuously balanced. Self-determination theory is used to substantiate insights into how psychological need-supportive controls can be designed at all organizational levels.

This study highlights how controls are not only needed to direct staff behaviour towards the environmental objective but also to ensure that staff at all organizational levels prioritize the objectives in such way that the hybrid mission can be sustained. Besides structural differentiation and centralization of decision-making, the case organization designed need-supportive controls to foster staff's internalization of the environmental objective and value as well as of the integrative approach.

As the need-supportive socialization process fostered staff's integration of the environmental value, this study highlights the transformational potential of controls.

This study provides a unique account of a control package directing staff behaviour towards the balancing of multiple objectives.

Distance universities are of great importance for establishing sustainability literacy, as they operate as multipliers for thousands of students. However, despite several advantages of e-learning environments compared to traditional class-teaching, there are still challenges regarding suitable e-learning tools and didactical models. The purpose of this paper is to evaluate the effectiveness of several e-learning tools on students’ knowledge and skills growth and to compare two learning paths, synchronous vs asynchronous, exploring how each affects the level of students’ knowledge achievement and skills acquisition.

The empirical analysis is based on an online course “Participatory processes in environmental politics”. International MSc and PhD students who enrolled in the course were from FernUniversität in Hagen (Germany) and Aberta University (Portugal). The course was designed as the flipped classroom, applying different e-learning tools and activities, some synchronous and others asynchronous. A pre- and post-evaluation questionnaire was applied to evaluate students’ knowledge and skills. Descriptive statistical analyses were carried out on this data.

Results showed that in the synchronous group, knowledge about theoretical approaches to citizen participation and sustainable environmental governance improved to a greater extent, whereas the asynchronous group showed greater improvement in nearly all skills related to intercultural communication and e-learning. Also, in the synchronous path, students enhanced their knowledge on “research application” to a greater extent.

Evaluating the effectiveness of different e-learning tools on students’ sustainability knowledge and information and communication technologies skills is a fundamental issue. The study discusses these issues, contributing to enhancing the use of adequate and grounded e-learning models on sustainable development in higher education.