Sustainable leadership [2]
论文作者:匿名论文属性:短文 essay登出时间:2009-06-07编辑:刘宝玲点击率:30631
论文字数:10000论文编号:org200906071555332443语种:英语 English地区:中国价格:免费论文
关键词:SustainableleadershipManagementcontrolsystems
may immediately appeal and provide a strong sense of commitment, loyalty and identification among managers and employees, it also raises a number of leadership challenges.
This paper bridges two streams of literature with the hope of contributing to an emerging academic debate on how sustainability is integrated into organizational leadership practice. The first stream is the body of research which examines the design and use of management control systems inside organizations. The second stream of literature is the set of studies which examines leadership with a focus on organizational culture.
Management control systems
The literature on management control systems (MCS) takes an instrumental approach to how companies organize and control in order to implement corporate strategies. Management control can be defined as "...the process by which managers influence other members of the organization to implement the organization's strategies" ([3] Anthony and Govindarajan, 2004, p. 7). [3] Anthony and Govindarajan (2004, p. 51) follow on to define the systems used to implement management control as:
Management control systems are tools to implement strategies. Strategies differ between organizations, and controls should be tailored to the requirements of specific strategies. Different strategies require different task priorities, different key success factors, and different skills, perspectives, and behaviors. Thus, a continuing concern in the design of control systems should be whether the behavior induced by the system is the one called for by the strategy.
The extant literature primarily focuses on the design and implementation of management control systems. For example, [8] Bowens and Abernethy (2000) examine how different strategic priorities influence MCS; [7] Bhimani (2003) examines the influence of organizational culture on MCS; [24] Henri (2006) examines the relation between MCS and organizational capabilities; and [14] Davila (2005) examines the evolution of MCS over the lifecycle of firms. In a summary article, [9] Chenhall provides an extensive review of the MCS literature from the last twenty years. Specifically, he summarizes the literature in nine distinct areas: the meaning of MCS, outcomes of MCS, and the role of the seven contextual variables influencing MCS design (external environment, traditional technology, contemporary technology, organizational structure, size, strategy and national culture). Our paper adds to the extant management control system literature by describing how the influence of sustainability as a corporate strategic objective is emedded in one firm's management control systems.
In addition to the literature about MCS in general, there has also been considerable research focusing on specific elements of firms' MCS, including research on external financial and sustainability reporting, and balanced scorecards (all elements of Novo Nordisk's MCS which we discuss below). Our paper adds to these literatures by describing how each of these elements of Novo Nordisk's MCS has been influenced by the corporate objective of sustainability. Furthermore, our paper introduces the concept of "facilitation" which Novo Nordisk has introduced as a means of providing internal control, feedback and consulting to all business units globally.
There is an extensive literature which examines the interaction of external financial reporting and external stakeholders, primarily the capital markets (for a summary of th
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