13 research outputs found

    Management Controls for Sustainable Development: Evidence from a Thai Manufacturing Organisation

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    This thesis aims to empirically investigate the use of management controls in relation to sustainable development within an established manufacturing organisation in Thailand. Situated within the conflicts between formal motivators (e.g., performance measurement and reward systems) which call for economic rationalism and an informally cognitive responsibility for socio-ecological awareness and commitment (Ball and Milne, 2005; Milne, 1996), the existence of formal and informal management controls to support the sustainable development belief and their interplays are examined. An inductive research approach with Laughlin’s (1991) organisational change framework is drawn upon in the analysis of a single case study. The empirical evidence is collected through semi-structured interviews, non-participant observations and document analysis to investigate the organisation's sustainability discourse. This study makes important contributions to the extant social and environmental accounting literature, especially concerning management controls. Little research directs towards how organisations integrate their management controls with the sustainable development concept (Lueg and Radlach, 2016) due to its subjective and disputable nature (Ball and Milne, 2005; Gray, 2010; Milne, 1996). This research goes further to unveil the change journey in quantifiable and religious-based management controls within a Thai manufacturing organisation that encountered complex sustainability challenges. Furthermore, the sustainability concept has been integrated into corporate strategies, organisational culture and key capabilities for value-added activities and innovation. The internal and external disturbances were managed with proper caution and safeguards. The observed formal and informal management controls worked interdependently in line with the organisation’s core values (i.e., interpretive schemes – Laughlin, 1991). These control tools are shown to be built on “measure what can be managed” or achievable-based outcomes with support from multiple specialist work groups