lnu.sePublikationer
Ändra sökning
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Management control in circular economy: exploring and theorizing the adaptation of management control to circular business models
Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO). (CMAR)
2019 (Engelska)Ingår i: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 233, s. 390-398Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

A growing body of literature argues that an organization’s management control needs to adapt as an organization changes business model or strategy for the management control to be consistent with the organization’s objectives and strategies. Nevertheless, scepticism has been raised about the role of management controls in promoting sustainability or the circular economy within organizations. Based on the management control framework of Malmi and Brown (2008), this paper explores empirically how organizations work with the circular economy and how management control has adapted to the business model. The results show that the circular economy can be practiced in different ways and that the adaptation and application of the circular economy affects the whole management control package. The paper identifies the importance of cultural control and long-range planning for communicating circular values and spreading a culture based on circular principles. However, regardless of what circular strategies are used, circular work tends to steer attention to the early phases of the product life cycle. For management controls this means that action plans, cost accounting, and investment appraisals must reflect a higher level of detail and a longer time horizon. The paper highlights how this is associated with challenges for traditional management controls.

Ort, förlag, år, upplaga, sidor
Elsevier, 2019. Vol. 233, s. 390-398
Nyckelord [en]
Circular economy, Circular strategy, Management control
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Ekonomi, Ekonomistyrning; Ekonomi, Företagsekonomi
Identifikatorer
URN: urn:nbn:se:lnu:diva-87102DOI: 10.1016/j.jclepro.2019.06.089ISI: 000479025500030Scopus ID: 2-s2.0-85067175300OAI: oai:DiVA.org:lnu-87102DiVA, id: diva2:1340945
Tillgänglig från: 2019-08-07 Skapad: 2019-08-07 Senast uppdaterad: 2019-08-29Bibliografiskt granskad

Open Access i DiVA

Fulltext saknas i DiVA

Övriga länkar

Förlagets fulltextScopus

Personposter BETA

Funck, Elin K.

Sök vidare i DiVA

Av författaren/redaktören
Svensson, NikkiFunck, Elin K.
Av organisationen
Institutionen för ekonomistyrning och logistik (ELO)
I samma tidskrift
Journal of Cleaner Production
Företagsekonomi

Sök vidare utanför DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetricpoäng

doi
urn-nbn
Totalt: 50 träffar
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf