{"id":"https://openalex.org/W3122997166","doi":null,"title":"Configuring Management Control Systems: Theorising the Integration of Strategy and Sustainability","display_name":"Configuring Management Control Systems: Theorising the Integration of Strategy and Sustainability","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W3122997166","mag":"3122997166"},"language":"en","primary_location":{"id":"mag:3122997166","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=2116267","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=2116267","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5045476201","display_name":"Jean\u2010Pascal Gond","orcid":"https://orcid.org/0000-0002-9331-6957","observed_orcids":["https://orcid.org/0000-0002-9331-6957"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jean\u2010Pascal Gond","raw_affiliation_strings":["Cass Business School;"],"raw_orcid":"https://orcid.org/0000-0002-9331-6957","affiliations":[{"raw_affiliation_string":"Cass Business School;","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5043419342","display_name":"Suzana Grubnic","orcid":"https://orcid.org/0000-0003-3984-4430","observed_orcids":["https://orcid.org/0000-0003-3984-4430"]},"institutions":[{"id":"https://openalex.org/I143804889","display_name":"Loughborough University","ror":"https://ror.org/04vg4w365","country_code":"GB","type":"education","lineage":["https://openalex.org/I143804889"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Suzana Grubnic","raw_affiliation_strings":["Loughborough University;"],"raw_orcid":"https://orcid.org/0000-0003-3984-4430","affiliations":[{"raw_affiliation_string":"Loughborough University;","institution_ids":["https://openalex.org/I143804889"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055631782","display_name":"Christian Herzig","orcid":"https://orcid.org/0000-0002-4480-1091","observed_orcids":["https://orcid.org/0000-0002-4480-1091"]},"institutions":[{"id":"https://openalex.org/I142263535","display_name":"University of Nottingham","ror":"https://ror.org/01ee9ar58","country_code":"GB","type":"education","lineage":["https://openalex.org/I142263535"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Christian Herzig","raw_affiliation_strings":["Nottingham Business School; Nottingham Business School"],"raw_orcid":"https://orcid.org/0000-0002-4480-1091","affiliations":[{"raw_affiliation_string":"Nottingham Business School; Nottingham Business School","institution_ids":["https://openalex.org/I142263535"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5029488383","display_name":"Jeremy Moon","orcid":"https://orcid.org/0000-0002-0848-6274","observed_orcids":["https://orcid.org/0000-0002-0848-6274"]},"institutions":[{"id":"https://openalex.org/I142263535","display_name":"University of Nottingham","ror":"https://ror.org/01ee9ar58","country_code":"GB","type":"education","lineage":["https://openalex.org/I142263535"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Jeremy Moon","raw_affiliation_strings":["Nottingham University Business School (NUBS),"],"raw_orcid":"https://orcid.org/0000-0002-0848-6274","affiliations":[{"raw_affiliation_string":"Nottingham University Business School (NUBS),","institution_ids":["https://openalex.org/I142263535"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":7,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":0.9990000128746033},{"id":"https://openalex.org/keywords/sustainability-integration","display_name":"sustainability integration","score":0.7329999804496765},{"id":"https://openalex.org/keywords/organizational-strategy","display_name":"organizational strategy","score":0.9440000057220459},{"id":"https://openalex.org/keywords/organizational-configuration","display_name":"organizational configuration","score":0.6819999814033508},{"id":"https://openalex.org/keywords/levers-of-control","display_name":"levers of control","score":0.7900000214576721},{"id":"https://openalex.org/keywords/triple-bottom-line","display_name":"triple bottom line","score":0.9860000014305115},{"id":"https://openalex.org/keywords/organizational-change","display_name":"organizational change","score":0.460999995470047}],"concepts":[{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.844001829624176},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.6319785714149475},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.6082627773284912},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.5951665639877319},{"id":"https://openalex.org/C6165555","wikidata":"https://www.wikidata.org/wiki/Q1252862","display_name":"Triple bottom line","level":3,"score":0.5545347929000854},{"id":"https://openalex.org/C19527686","wikidata":"https://www.wikidata.org/wiki/Q1665453","display_name":"System integration","level":2,"score":0.4403040409088135},{"id":"https://openalex.org/C2164484","wikidata":"https://www.wikidata.org/wiki/Q5170150","display_name":"Core (optical fiber)","level":2,"score":0.43981197476387024},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.43063879013061523},{"id":"https://openalex.org/C1370556","wikidata":"https://www.wikidata.org/wiki/Q81009","display_name":"Rhetoric","level":2,"score":0.4299159348011017},{"id":"https://openalex.org/C205266134","wikidata":"https://www.wikidata.org/wiki/Q7649559","display_name":"Sustainability organizations","level":3,"score":0.41343969106674194},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.38888680934906006},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3568556606769562},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.09269306063652039},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C76155785","wikidata":"https://www.wikidata.org/wiki/Q418","display_name":"Telecommunications","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3122997166","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=2116267","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:3122997166","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=2116267","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":79,"referenced_works":["https://openalex.org/W15047419","https://openalex.org/W341303774","https://openalex.org/W564158946","https://openalex.org/W602108266","https://openalex.org/W1486837601","https://openalex.org/W1492039495","https://openalex.org/W1506748736","https://openalex.org/W1537984582","https://openalex.org/W1570925034","https://openalex.org/W1594289182","https://openalex.org/W1602149016","https://openalex.org/W1693400088","https://openalex.org/W1964941217","https://openalex.org/W1965278510","https://openalex.org/W1980194109","https://openalex.org/W1984292798","https://openalex.org/W1985944434","https://openalex.org/W1986252779","https://openalex.org/W1990943668","https://openalex.org/W1994621155","https://openalex.org/W1999602567","https://openalex.org/W2003381029","https://openalex.org/W2004776836","https://openalex.org/W2006760876","https://openalex.org/W2007028618","https://openalex.org/W2009416320","https://openalex.org/W2011821717","https://openalex.org/W2013106596","https://openalex.org/W2014883942","https://openalex.org/W2022838122","https://openalex.org/W2028958096","https://openalex.org/W2038631200","https://openalex.org/W2038707768","https://openalex.org/W2049949098","https://openalex.org/W2055013323","https://openalex.org/W2055262634","https://openalex.org/W2055294001","https://openalex.org/W2056718312","https://openalex.org/W2057942117","https://openalex.org/W2059216155","https://openalex.org/W2059285952","https://openalex.org/W2062375271","https://openalex.org/W2067753299","https://openalex.org/W2072612324","https://openalex.org/W2073022112","https://openalex.org/W2075726126","https://openalex.org/W2076057132","https://openalex.org/W2078049569","https://openalex.org/W2083318057","https://openalex.org/W2088375620","https://openalex.org/W2090325320","https://openalex.org/W2098386901","https://openalex.org/W2103847341","https://openalex.org/W2103951518","https://openalex.org/W2104801244","https://openalex.org/W2110528664","https://openalex.org/W2110956468","https://openalex.org/W2117921340","https://openalex.org/W2118865399","https://openalex.org/W2128264241","https://openalex.org/W2135670358","https://openalex.org/W2144623537","https://openalex.org/W2150587481","https://openalex.org/W2153402566","https://openalex.org/W2155866649","https://openalex.org/W2156843631","https://openalex.org/W2159537471","https://openalex.org/W2162574719","https://openalex.org/W2165226145","https://openalex.org/W2165243543","https://openalex.org/W2166268433","https://openalex.org/W2400971666","https://openalex.org/W2404358946","https://openalex.org/W2804597124","https://openalex.org/W2804872359","https://openalex.org/W2986043522","https://openalex.org/W3121733912","https://openalex.org/W3124898060","https://openalex.org/W4245006240"],"related_works":["https://openalex.org/W2044515833","https://openalex.org/W4413242692","https://openalex.org/W7162102124","https://openalex.org/W2337369788","https://openalex.org/W4412955090","https://openalex.org/W7043684258","https://openalex.org/W2980666986","https://openalex.org/W4413872244","https://openalex.org/W2962255825","https://openalex.org/W2903905693"],"abstract_inverted_index":{"Although":[0],"organizations":[1,150],"have":[2],"embraced":[3],"the":[4,17,45,60,97,118,141,183,190],"sustainability":[5,29,55,63,166,193],"rhetoric":[6],"in":[7,59,189],"their":[8,124,138],"discourse":[9],"and":[10,38,47,54,82,89,94,101,130,145,187],"external":[11],"reporting,":[12],"little":[13],"is":[14],"known":[15],"about":[16],"processes":[18],"whereby":[19],"management":[20,50],"control":[21,51,56,72],"systems":[22,52,57],"contribute":[23],"to":[24,43,111,151,156],"a":[25,40,80,83,86],"deeper":[26],"integration":[27,61,127,167,191],"of":[28,49,62,71,79,99,126,128,185,192],"within":[30,64,170,194],"organizational":[31,65,114],"strategy.":[32,66,195],"This":[33],"paper":[34],"addresses":[35],"this":[36],"gap":[37],"mobilizes":[39],"configuration":[41,155],"approach":[42],"theorise":[44],"roles":[46],"uses":[48,78,120],"(MCSs)":[53],"(SCSs)":[58],"Building":[67],"on":[68,106,140,182],"Simons\u2019":[69],"levers":[70],"framework,":[73],"we":[74,95,161,173],"distinguish":[75],"two":[76,108],"possible":[77],"MCS":[81,100,186],"SCS":[84,102,129,188],"\u2014":[85],"diagnostic":[87],"use":[88,92],"an":[90],"interactive":[91],"\u2014,":[93],"specify":[96],"modes":[98,125],"integration.":[103],"We":[104,132],"rely":[105],"these":[107,134],"core":[109],"dimensions":[110],"identify":[112],"eight":[113],"configurations":[115],"that":[116],"reflect":[117],"various":[119,163],"as":[121,123],"well":[122],"MCS.":[131],"characterize":[133],"ideal-type":[135],"configurations,":[136],"explain":[137,174],"impact":[139],"triple":[142],"bottom":[143],"line,":[144],"describe":[146],"which":[147],"mechanisms":[148],"allow":[149],"move":[152],"from":[153],"one":[154],"another.":[157],"In":[158],"so":[159],"doing,":[160],"highlight":[162],"paths":[164],"toward":[165],"or":[168],"marginalization":[169],"organizations.":[171],"Finally,":[172],"how":[175],"our":[176],"framework":[177],"can":[178],"support":[179],"future":[180],"research":[181],"role":[184]},"counts_by_year":[{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2021-02-01T00:00:00"}