dc.contributor.author | Jollands, SE | |
dc.contributor.author | Akroyd, C | |
dc.contributor.author | Sawabe, N | |
dc.date.accessioned | 2017-12-13T10:06:21Z | |
dc.date.issued | 2018-10-01 | |
dc.description.abstract | Purpose
Organisations produce effects that go beyond the economic framing within which they operate, referred
to as overflows in this paper. When an organisation comes under pressure to address these overflows
they must decide how to respond. Previous research has placed social and environmental reporting as
an important tool organisations mobilise in their attempts to mediate these pressures and the groups that
give rise to them. However, these reports are typically only released once a year while the pressures
that organisations face can arise at any time, are ongoing and constant. This paper explores situated
organisational practices and examines if and how management controls are mobilised in relation to the
actions of pressure groups.
Design/methodology/approach
This paper takes a case study approach to understand how an organisation attempts to mediate the
pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity.
To undertake this research a performative understanding of management control is utilised. This focuses
the research on if and how management controls are mobilised to assist with attempts to mediate
pressures.
Findings
Analysis of the data shows that many different management controls, beyond just reports, were
mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the
overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure
had been addressed, alleviate the pressure, or to dispute the legitimacy of the pressure.
Originality/value
This paper shows the potential for new connections to be made between the management control and
social and environmental accounting literatures. It demonstrates that future research may gain much
from examining the management controls mobilised within the situated practices that constitute an
organisations response to the pressures it faces. | en_GB |
dc.identifier.citation | Vol. 31 (6), pp. 1644-1667. | en_GB |
dc.identifier.doi | 10.1108/AAAJ-10-2016-2747 | |
dc.identifier.uri | http://hdl.handle.net/10871/30652 | |
dc.language.iso | en | en_GB |
dc.publisher | Emerald | en_GB |
dc.rights | © Emerald Publishing Limited 2018. | |
dc.subject | Social and environmental accounting | en_GB |
dc.subject | Management controls | en_GB |
dc.subject | Pressure groups | en_GB |
dc.subject | Overflows | en_GB |
dc.subject | Situated organisational practices | en_GB |
dc.subject | Case Study | en_GB |
dc.title | Management Controls and Pressure Groups: The Mediation of Overflows | en_GB |
dc.type | Article | en_GB |
dc.identifier.issn | 0951-3574 | |
dc.description | This is the author accepted manuscript. The final version is available from Emerald via the DOI in this record. | en_GB |
dc.identifier.journal | Accounting, Auditing and Accountability Journal | en_GB |