lnu.sePublications
Change search
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
Management control in circular economy: exploring and theorizing the adaptation of management control to circular business models
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (CMAR)
2019 (English)In: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 233, p. 390-398Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
Elsevier, 2019. Vol. 233, p. 390-398
Keywords [en]
Circular economy, Circular strategy, Management control
National Category
Business Administration
Research subject
Economy, Ekonomistyrning; Economy, Business administration
Identifiers
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
Available from: 2019-08-07 Created: 2019-08-07 Last updated: 2019-08-29Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full textScopus

Authority records BETA

Funck, Elin K.

Search in DiVA

By author/editor
Svensson, NikkiFunck, Elin K.
By organisation
Department of Management Accounting and Logistics
In the same journal
Journal of Cleaner Production
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 8 hits
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