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Management control in circular economy: exploring and theorizing how organizations work with and adopt their management control to circular business models
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (CMAR)
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2018 (English)In: Paper presented at the 14th Asia Pacific Management Accounting Association Annual Conference, Tokyo, Japan, October 29-31, 2018, Asia Pacific Management Accounting Association , 2018, Asia Pacific Management Accounting Association , 2018Conference paper, Published paper (Refereed)
Abstract [en]

A growing body of literature argues than an organizations management control needs to adapt as an organization changes business model or strategy in order for the management control to be consistent with the organizations objectives and strategies. Nevertheless, scepticism has been raised about the role of management controls in practice to promote sustainability or circular economy within organizations. Based on the management control framework of Malmi and Brown (2008), this paper explores empirically how organizations work with circular economy and how management control adapts to the business model. The results show that circular economy can be practiced in different ways and that adaptation and the application of circular economy affect the whole management control package. The paper identify the importance of cultural control and long range planning for communicating circular values and spreading a culture based on circular principles. However, irrespectively of what circular strategies that are used, circular work tends to steer the 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.

Place, publisher, year, edition, pages
Asia Pacific Management Accounting Association , 2018.
Keywords [en]
Circular economy, circular strategy, management control
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-78857OAI: oai:DiVA.org:lnu-78857DiVA, id: diva2:1263703
Conference
The 14th Asia Pacific Management Accounting Association Annual Conference, Tokyo, Japan, October 29-31, 2018
Available from: 2018-11-16 Created: 2018-11-16 Last updated: 2018-11-20Bibliographically approved

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Funck, Elin K.

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf