Please use this identifier to cite or link to this item:
http://hdl.handle.net/1942/40453Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | Kuppens, Tom | - |
| dc.contributor.advisor | Crutzen, Nathalie | - |
| dc.contributor.author | RUYSSCHAERT, Benoit | - |
| dc.contributor.author | KUPPENS, Tom | - |
| dc.contributor.author | Crutzen, Nathalie | - |
| dc.date.accessioned | 2023-06-21T09:08:39Z | - |
| dc.date.available | 2023-06-21T09:08:39Z | - |
| dc.date.issued | 2023 | - |
| dc.date.submitted | 2023-06-21T08:38:19Z | - |
| dc.identifier.citation | EURAM 2023 Transforming Business for Good, Dublin, Ireland, 14/06/2023-16/06/2023 | - |
| dc.identifier.uri | http://hdl.handle.net/1942/40453 | - |
| dc.description.abstract | Purpose: The circular economy is increasingly adopted in urban sustainability transition literature because of its potential to decouple economic growth from resource consumption. However, the implementation of the circular economy in local governments remains a key barrier. This study considers how management control (MC), as essential implementation and accounting system, is impacted by the circular economy in local governments. Design: A literature review is performed on related MC research to provide an overview of existing knowledge and to define important directions of future research. The literature is reviewed using the Malmi and Brown (2008) MC as a package framework. Findings: As it is the case for sustainability, a circular economy strategy has a profound impact on the whole MC package. Informal controls are important for the integration of this new strategy. However, the need for formal accounting in local governments remains and holds an important direction of future research to control that circular city strategies truly contribute to the ultimate objective of sustainable development. Implications: This review provides an overview of existing knowledge on adapting MC for the circular economy and using it to implement circular city strategies. Nevertheless, it shows how limited our understanding of this topic is and calls for more research to support local governments in their transition. Originality: This review avoids ignoring existing knowledge of MC for the new sustainability paradigm, that the circular economy is considered to be, but also recognizes its specificities and directions of future research. | - |
| dc.language.iso | en | - |
| dc.title | Sustainability Management in Local Governments: A Literature Review | - |
| dc.type | Conference Material | - |
| local.bibliographicCitation.conferencedate | 14/06/2023-16/06/2023 | - |
| local.bibliographicCitation.conferencename | EURAM 2023 Transforming Business for Good | - |
| local.bibliographicCitation.conferenceplace | Dublin, Ireland | - |
| local.bibliographicCitation.jcat | C2 | - |
| dc.relation.references | Ahlgren, P. C., & Pettersen, I. J. (2015). Local government and management control in inter-organizational settings. Public Money & Management, 35(5), 383–389. https://doi.org/10.1080/09540962.2015.1061183 ▪ Albertini, E. (2019). The Contribution of Management Control Systems to Environmental Capabilities. Journal of Business Ethics, 159. https://doi.org/10.1007/s10551-018-3810-9 ▪ Anthony, R. N. (1965). Planning and control systems: A framework for analysis. ▪ Appiah, B. K., Donghui, Z., Majumder, S. C., & Monaheng, M. P. (2020). Effects of Environmental Strategy, Uncertainty and Top Management Commitment on the Environmental Performance: Role of Environmental Management Accounting and Environmental Management Control System. International Journal of Energy Economics and Policy, 10(1), Article 1. https://www.econjournals.com/index.php/ijeep/article/view/8697 ▪ Battistelli, F., & Ricotta, G. (2005). The Rhetoric of Management Control in Italian Cities: Constructing New Meanings of Public Action. Administration & Society, 36(6), 661–687. https://doi.org/10.1177/0095399704270591 ▪ Beusch, P., Frisk, J. E., Rosén, M., & Dilla, W. (2021). Management control for sustainability: Towards integrated systems. Management Accounting Research, 100777. https://doi.org/10.1016/j.mar.2021.100777 ▪ BMJ. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71 33 ▪ Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2), Article 2. https://doi.org/10.1016/S0361-3682(01)00027-7 ▪ Christis, M., Athanassiadis, A., & Vercalsteren, A. (2019). Implementation at a city level of circular economy strategies and climate change mitigation – the case of Brussels. Journal of Cleaner Production, 218, 511–520. https://doi.org/10.1016/j.jclepro.2019.01.180 ▪ Crutzen, N., Bounazef, D., & Qian, W. (2018). Developing Sustainability Mobility Controls: The Case of Four Belgian Local Governments - Social and Environmental Accountability Journal. Social and Environmental Accountability Journal, 38, 1–26. https://doi.org/10.1080/0969160X.2018.1424644 ▪ Crutzen, N., & Herzig, C. (2013). A Review of the Empirical Research in Management Control, Strategy and Sustainability. Studies in Managerial and Financial Accounting, 26. https://doi.org/10.1108/S1479-3512(2013)0000026005 ▪ Crutzen, N., Zvezdov, D., & Schaltegger, S. (2017). Sustainability and management control. Exploring and theorizing control patterns in large European firms. Journal of Cleaner Production, 143, 1291–1301. https://doi.org/10.1016/j.jclepro.2016.11.135 ▪ Deschamps, C. (2019). Stages of management control in a large public organization: From top to frontline managers. Journal of Management Control, 30(2), 153–184. Scopus. https://doi.org/10.1007/s00187-019-00282-z ▪ Dutta, S. K., Lawson, R. A., & Marcinko, D. J. (2016). A management control system to support corporate sustainability strategies. Advances in Accounting, 32, 10–17. https://doi.org/10.1016/j.adiac.2015.12.001 ▪ Ellen MacArthur Foundation. (2017). Cities in the Circular Economy—An Initial Exploration. https://emf.thirdlight.com/link/6geje0hxj9n1-2aoa77/@/preview/1?o ▪ Epstein, M. J., & Buhovac, A. R. (2010). Solving the sustainability implementation challenge. Organizational Dynamics, 39(4), Article 4. https://doi.org/10.1016/j.orgdyn.2010.07.003 34 ▪ European Commission. (2019). A European Green Deal. https://ec.europa.eu/info/strategy/priorities-2019-2024/european-green-deal_en ▪ European Commission. (2020). A New Circular Economy Action Plan. https://ec.europa.eu/environment/strategy/circular-economy-action-plan_nl ▪ Felício, T., Samagaio, A., & Rodrigues, R. (2021). Adoption of management control systems and performance in public sector organizations. Journal of Business Research, 124, 593–602. https://doi.org/10.1016/j.jbusres.2020.10.069 ▪ Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20, 263–282. https://doi.org/10.1016/j.mar.2009.07.003 ▪ Ferry, L. (2011). A study of management accounting and control in governing the state: Some lessons from a local government waste management service [Ph.D., University of Warwick]. http://wrap.warwick.ac.uk/47373/ ▪ Fratini, C. F., Georg, S., & Jørgensen, M. S. (2019). Exploring circular economy imaginaries in European cities: A research agenda for the governance of urban sustainability transitions. Journal of Cleaner Production, 228, 974–989. Scopus. https://doi.org/10.1016/j.jclepro.2019.04.193 ▪ Fusco Girard, L., & Nocca, F. (2019). Moving Towards the Circular Economy/City Model: Which Tools for Operationalizing This Model? Sustainability, 11(22), Article 22. https://doi.org/10.3390/su11226253 ▪ Guenther, E., Endrikat, J., & Guenther, T. W. (2016). Environmental management control systems: A conceptualization and a review of the empirical evidence. Journal of Cleaner Production, 136, 147–171. https://doi.org/10.1016/j.jclepro.2016.02.043 ▪ Hofstede, G. (1981). Management control of public and not-for-profit activities. Accounting, Organizations and Society, 6(3), Article 3. https://doi.org/10.1016/0361-3682(81)90026-X 35 ▪ Hood, C. (1991). A Public Management for All Seasons? Public Administration, 69(1), 3–19. https://doi.org/10.1111/j.1467-9299.1991.tb00779.x ▪ ICLEI Europe. (2020). Circular City Declaration. https://circularcitiesdeclaration.eu/ ▪ Ignacy, J., & Kopyscianski, T. (2015). The significance of management control in the concept of new public management—Selected theoretical and practical aspects in polish local government units. International Journal of Arts & Sciences, 165–172. http://www.proquest.com/docview/1764368443/fulltextPDF/448BDCBF28264B3EPQ/1?accountid=27889 ▪ Ilias, N., Abdulatiff, N. K., & Nafsiah, M. (2016). Management control system and performance: Accountability attributes in local authorities. International Journal of Economics and Financial Issues, 6, 26–35. ▪ Ilias, N., Abdulatiff, N., Wan Zakaria, W. Z., & Wahab, N. (2016). The Effects of Management Control Systems on Service Quality Performance in Malaysian Local Authorities: Management Perspective. International Review of Management and Marketing, 6, 915–920. ▪ Kirchherr, J., Reike, D., & Hekkert, M. P. (2017). Conceptualizing the circular economy: An analysis of 114 definitions. Resources, Conservation and Recycling, 127, 221–232. https://doi.org/10.1016/j.resconrec.2017.09.005 ▪ Klein, N., Ramos, T. B., & Deutz, P. (2022). Factors and strategies for circularity implementation in the public sector: An organisational change management approach for sustainability. Corporate Social Responsibility and Environmental Management, 29(3), 509–523. Scopus. https://doi.org/10.1002/csr.2215 ▪ Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), Article 2. https://econpapers.repec.org/article/eeeaosoci/v_3a22_3ay_3a1997_3ai_3a2_3ap_3a207-232.htm 36 ▪ Lapsley, I., Miller, P., & Panozzo, F. (2010). Accounting for the city. Accounting, Auditing & Accountability Journal, 23(3), 305–324. https://doi.org/10.1108/09513571011034316 ▪ Lavigne, L. (2020). Management Control in Local Public Administrations in France—Typological Construction and Organizational Determinants—The Case of Large Intermunicipalities. Public Organization Review, 20(3), 563–583. Scopus. https://doi.org/10.1007/s11115-019-00457-1 ▪ Levoso, S. A., Gasol, C. M., Martínez-Blanco, J., Durany, X. G., Lehmann, M., & Gaya, R. F. (2020). Methodological framework for the implementation of circular economy in urban systems. Journal of Cleaner Production, 248, 119227. https://doi.org/10.1016/j.jclepro.2019.119227 ▪ Lueg, R., & Radlach, R. (2016). Managing sustainable development with management control systems: A literature review. European Management Journal, 34(2), Article 2. https://doi.org/10.1016/j.emj.2015.11.005 ▪ Malmi, T., & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management Accounting Research, 19(4), Article 4. https://doi.org/10.1016/j.mar.2008.09.003 ▪ Marin, J., & De Meulder, B. (2018). Interpreting Circularity. Circular City Representations Concealing Transition Drivers. Sustainability, 10(5), Article 5. https://doi.org/10.3390/su10051310 ▪ Merchant, K. A., & Van der Stede, W. A. (2003). Management control systems: Performance measurement, evaluation, and incentives. Financial Times/Prentice-Hall. ▪ Montenegro Navarro, N., & Jonker, J. (2018). Circular City Governance—An explorative research study into current barriers and governance practices in circular city transitions in Europe. ▪ Mormul, K. (2021). Risk Management in the Management Control System in Polish Local Government Units—Assumptions and Practice. Risks, 9(5), Article 5. https://doi.org/10.3390/risks9050092 37 ▪ Muscillo, A., Re, S., Gambacorta, S., Ferrara, G., Tagliafierro, N., Borello, E., Rubino, A., & Facchini, A. (2021). Circular City Index: An Open Data analysis to assess the urban circularity preparedness of cities to address the green transition -- A study on the Italian municipalities. ArXiv:2109.10832 [Econ, q-Fin]. http://arxiv.org/abs/2109.10832 ▪ Nishitani, K., Nguyen, T. B. H., Trinh, T. Q., Wu, Q., & Kokubu, K. (2021). Are corporate environmental activities to meet sustainable development goals (SDGs) simply greenwashing? An empirical study of environmental management control systems in Vietnamese companies from the stakeholder management perspective. Journal of Environmental Management, 296, 113364. https://doi.org/10.1016/j.jenvman.2021.113364 ▪ Nuhu, N. A., Baird, K., & Appuhami, R. (2019). The impact of management control systems on organisational change and performance in the public sector: The role of organisational dynamic capabilities. Journal of Accounting and Organizational Change, 15(3), 473–495. Scopus. https://doi.org/10.1108/JAOC-08-2018-0084 ▪ OECD. (2020). The Circular Economy in Cities and Regions: Synthesis Report. OECD Urban Studies. https://www.oecd.org/regional/the-circular-economy-in-cities-and-regions-10ac6ae4-en.htm ▪ Ouchi, W. G. (1979). A Conceptual Framework for the Design of Organizational Control Mechanisms. ▪ Paiho, S., Mäki, E., Wessberg, N., Paavola, M., Tuominen, P., Antikainen, M., Heikkilä, J., Rozado, C. A., & Jung, N. (2020). Towards circular cities—Conceptualizing core aspects. Sustainable Cities and Society, 59, 102143. https://doi.org/10.1016/j.scs.2020.102143 ▪ Papageorgiou, A., Henrysson, M., Nuur, C., Sinha, R., Sundberg, C., & Vanhuyse, F. (2021). Mapping and assessing indicator-based frameworks for monitoring circular economy development at the city-level. Sustainable Cities and Society, 75, 103378. https://doi.org/10.1016/j.scs.2021.103378 38 ▪ Prendeville, S., Cherim, E., & Bocken, N. (2018). Circular Cities: Mapping Six Cities in Transition. Environmental Innovation and Societal Transitions, 26, 171–194. https://doi.org/10.1016/j.eist.2017.03.002 ▪ Riccaboni, A., & Luisa Leone, E. (2010). Implementing strategies through management control systems: The case of sustainability. International Journal of Productivity and Performance Management, 59(2), 130–144. https://doi.org/10.1108/17410401011014221 ▪ Ruiter, H., De Feijter, F., & Wagensveld, K. (2022). Management control and business model innovation in the context of a circular economy in the dutch construction industry. Sustainability (Switzerland), 14(1). Scopus. https://doi.org/10.3390/su14010366 ▪ Simons, R. (1994). Levers of control: How managers use innovative control systems to drive strategic renewal. ▪ Siverbo, S. (2021). The impact of management controls on public managers’ well-being. Financial Accountability and Management. Scopus. https://doi.org/10.1111/faam.12290 ▪ Spano, A. (2009). Public Value Creation and Management Control Systems. International Journal of Public Administration, 32(3–4), 328–348. https://doi.org/10.1080/01900690902732848 ▪ Sundin, H., & Brown, D. A. (2017). Greening the black box: Integrating the environment and management control systems. Accounting, Auditing & Accountability Journal, 30(3), 620–642. https://doi.org/10.1108/AAAJ-03-2014-1649 ▪ Svensson, N., & Funck, E. K. (2019). Management control in circular economy. Exploring and theorizing the adaptation of management control to circular business models. Journal of Cleaner Production, 233, 390–398. https://doi.org/10.1016/j.jclepro.2019.06.089 ▪ Torraco, R. J. (2005). Writing Integrative Literature Reviews: Guidelines and Examples. Human Resource Development Review, 4(3), 356–367. https://doi.org/10.1177/1534484305278283 39 ▪ Traxler, A. A., Schrack, D., & Greiling, D. (2020). Sustainability reporting and management control – A systematic exploratory literature review. Journal of Cleaner Production, 276, 122725. https://doi.org/10.1016/j.jclepro.2020.122725 ▪ Tucker, B., Thorne, H., & Gurd, B. (2009). Management control systems and strategy: What’s been happening? Journal of Accounting Literature, 28. ▪ Urban Agenda for the EU. (2019). Indicators for circular economy (CE) transition in cities—Issues and mapping papers (version 4). ▪ Van Der Kolk, B. (2019). Management control packages: A literature review and guidelines for public sector research. Public Money & Management, 39(7), Article 7. https://doi.org/10.1080/09540962.2019.1592922 ▪ Van Der Kolk, B., Van Veen-Dirks, P. M. G., & ter Bogt, H. J. (2019). The Impact of Management Control on Employee Motivation and Performance in the Public Sector. European Accounting Review, 28(5), 901–928. Scopus. https://doi.org/10.1080/09638180.2018.1553728 ▪ van Helden, J., & Reichard, C. (2019). Management control and public sector performance management. Baltic Journal of Management, 14(1), 158–176. Scopus. https://doi.org/10.1108/BJM-01-2018-0021 ▪ Verbeeten, F. (2008). Performance Management Practices in Public Sector Organizations: Impact on Performance. Accounting, Auditing & Accountability Journal, 21, 427–454. https://doi.org/10.1108/09513570810863996 ▪ Villiers, C., Rouse, P., & Kerr, J. (2016). A New Conceptual Model of Influences Driving Sustainability Based on Case Evidence of The Integration of Corporate Sustainability Management Control and Reporting. Journal of Cleaner Production, 136. https://doi.org/10.1016/j.jclepro.2016.01.107 ▪ Visser, M. (2016). Management control, accountability, and learning in public sector organizations: A critical analysis. Studies in Public and Non-Profit Governance, 5, 75–93. Scopus. https://doi.org/10.1108/S2051-663020160000005004 40 ▪ Woods, M. (2009). A contingency theory perspective on the risk management control system within Birmingham City Council. Management Accounting Research, 20(1), 69–81. https://doi.org/10.1016/j.mar.2008.10.003 | - |
| local.type.refereed | Refereed | - |
| local.type.specified | Conference Material | - |
| local.provider.type | - | |
| local.uhasselt.international | no | - |
| item.fullcitation | RUYSSCHAERT, Benoit; KUPPENS, Tom & Crutzen, Nathalie (2023) Sustainability Management in Local Governments: A Literature Review. In: EURAM 2023 Transforming Business for Good, Dublin, Ireland, 14/06/2023-16/06/2023. | - |
| item.contributor | RUYSSCHAERT, Benoit | - |
| item.contributor | KUPPENS, Tom | - |
| item.contributor | Crutzen, Nathalie | - |
| item.accessRights | Restricted Access | - |
| item.fulltext | With Fulltext | - |
| Appears in Collections: | Research publications | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Paper_EURAM_2023.pdf Restricted Access | Conference material | 554.18 kB | Adobe PDF | View/Open Request a copy |
Google ScholarTM
Check
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.