دانلود رایگان مقاله لاتین حمایت از استراتژی پایداری شرکت از سایت الزویر
عنوان فارسی مقاله:
یک سیستم کنترل مدیریت برای حمایت از استراتژی پایداری شرکت های بزرگ
عنوان انگلیسی مقاله:
A management control system to support corporate sustainability strategies
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مقدمه انگلیسی مقاله:
1. Introduction
As noted by Hartmann, Perego, and Young (2013), there has been insufficient work in the management accounting control literature focused on the development of corporate policy tools that address the misallocation of environmental resources within the firm. The delegation of tasks within a decentralized firm can make it difficult for top management to achieve its sustainability goals. Recent experience at Diageo North America illustrates the difficulty in coming to grips with such organizational challenges. Diageo, one of the world's largest producers of spirits, wine, and beer, has become recognized as a global leader in environmental sustainability. Since 2007, Diageo North America, the company's largest division by volume, has reduced its greenhouse gas emissions by more than 75%, well ahead of its 50% reduction target for 2015, despite a significant increase in production volumes (Winston, 2013). The area of interest in the present paper is how a firm like Diageo communicates its environmental strategy internally, and what management accounting control tools are used to assure compliance throughout a complex decentralized organization. An anecdote from the company's recent experience illustrates the involvement of various levels of management. By 2012, the company's North American division had already made substantial progress against its reduction target. At this point the division's sustainability manager proposed that the company's Canadian distillery enter into contracts to purchase natural gas harvested from a landfill, thereby reducing the carbon footprint for Diageo North America by another 30%. This would increase energy costs by more than $1 million per year, an incremental expense larger than the single plant could justify. A senior manager, the president of Global Supply and Procurement, realized that even though the landfill gas solution would increase operating costs for this one plant, it was actually a relatively cheap way to deliver a large reduction in emissions. He gave the go-ahead and some financial leeway to the plant manager who had to take an annual million-dollar-plus charge to his bottom line. This anecdote has two interesting aspects. First, the management control system adapted to “allow the financial leeway” to the plant manager who was forced to internalize the million dollar cost. The system was required to identify the appropriate amount of leeway to be provided to the plant manager and communicate this information to him/her. Second, the decision process leading to the outcome involved at least three responsibility centers. If such decisions to internalize external costs are to become more widespread and routine, it is important to consider the design of responsibility accounting systems capable of achieving environmental goals at minimum costs.As with Diageo, when decisions affecting environmental performance are made at different levels within an organization, a management accounting information system that transmits information and organizational policy across various levels of management is required (Yakhou & Dorweiler, 2004). Epstein (1996) notes: “The success of an environmental strategy implementation depends on providing information related to corporate environmental impacts to various managers within the corporation. Thus, the development and improvement of these systems is critical.” Dutta, Lawson and Marcinko (2013) develop a variance-based responsibility accounting system to facilitate such internal communication. In this paper we extend that framework to firms where operating divisions are subject to varying technological constraints. We demonstrate that the optimal response to the firm's strategic environmental goals can differ across divisions within a firm, and the information system and the incentive structure must take such differences into account. In doing so, we address the need to develop a single integrated accounting system to support traditional firm goals and environmental management goals (Hartmann et al., 2013). Prior research has considered how the conflict between environmental and business goals has affected the design of management accounting system. Gabel and Gabel and Sinclair-Desgagné (1993) investigate the design of optimal wage contracts to alleviate the kind of environmental moral hazard problems encountered by Diageo. Lothe, Myrtveit, and Trapani (1999) envision a compensation system that features an earnings constraint with bonuses awarded for progress against environmental targets. Based on survey evidence, Lothe and Myrtveit (2003) recommend a compensation system that includes performance measures related to both environmental and earnings goals. Figge, Hahn, Schaltegger, and Wagner (2002) attempt an extension of Kaplan and Norton's (2006) balanced scorecard to assess and reward progress against both environmental and social goals. This paper takes a different approach. We provide a management accounting control mechanism based on traditional responsibility accounting systems to direct attention at appropriate levels of the organization. Using a standard cost system, we demonstrate that variances capable of distinguishing between departures from optimality along both financial and environmental dimensions are sensitive to the technology employed by an operating unit. This approach is beneficial to firms with multiple operating units, each characterized by its own production technology. The cost system also has the capability of assigning responsibility for inefficiencies across various management levels within an organization. Perego and Hartmann (2009) found that the relationship between environmental strategy and the use of environmental performance measures for decision-influencing purposes operated indirectly through systems focused on environmental information quantified in financial terms, which this model provides. The remainder of this paper is organized as follows. In the next section we develop a management control system that can be used to achieve alignment between environmental strategy and performance measurement. Next, the model is illustrated with numerical examples. We then discuss its implications. Finally, we conclude with observations regarding its implementation and significance.
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کلمات کلیدی:
[PDF]Management Control System Guide - London Stock Exchange Group www.lseg.com/documents/02-management-control-system-guide-eng-jul14-pdf The main objective of the management control system .... widespread use of the Decision Support System (DSS), ... 2 The corporate information system can be defined as “the series of the information flows, produced by means of various ... Management Control System – Objective Controls www.objectivecontrols.com/management_control_system.html A management control system is a business tool that can give an indication of ... or policies; A way to assess the performance of internal corporate processes ... Management control system - Wikipedia https://en.wikipedia.org/wiki/Management_control_system A management control system (MCS) is a system which gathers and uses information to evaluate the performance of different organizational resources like ... Research on the Management Control Systems in Different R&D ... www.globalsciencejournals.com/article/10.7603%2Fs40570-015-0001-2 by Y Wang - 2015 - Related articles Apr 20, 2015 - Management control systems (MCS) are fundamental to the progress ... valuable theoretical and empirical evidence to support their R&D activities. ..... Systems in Different R&D Activities − A Field Study of a Listed Company 1 ...
