Little is known about the role of organizational culture regarding management control systems (MCS) that focus on corporate sustainability. To enhance our understanding of this phenomenon, this study of MCS shows how social and technical forms of control can be used to embedded sustainability in the corporate culture. When companies are founded with a sustainable purpose, then sustainability at the core of their endeavors. In these cases, social controls have the main focus and have a substitutive role to technical controls. In contrast, social and technical controls are complementary to effectively embed sustainability in the culture for companies transitioning to sustainability. We empirically inform our study with a multiple exploratory case-study design, using interviews, desk research, and observations, investigating a variety of twenty companies in The Netherlands that aim to corporate sustainability. In this paper, we respond to the need in a literature for further empirical research regarding the design of MCS aimed at sustainability, and the role of culture in particular. We also contribute to the discussion in the literature about complementarity versus substitution of controls. Besides contributing to the academic literature, we believe this paper can also help practitioners design MCS to create sustainable value for their organization.
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USE conference paper.Ever since the mid-1970s a multitude of studies linking corporate sustainability performance (CSP) measures and financial performance measures have been conducted. Until today a plethora of corporate sustainability performance measures heve been developed. A universally accepted CSP definition of construct does not (yet) exist. Since we don't exactley know what CSP entails, CSP measures should (at least) be considered conceptually flawed for that matter. These measures may measure CSP, but it cannot e excluded that other (overarching) phenomena are measured. There are leads suggesting that CSP measures are reflections or representations of corporate culture, suggesting that corporate culture drives FP. If so, managers should not focus on increasing CSP to boost FP, but create a high culture for sustainability If corporate culture drives financial performance, the investment community can also benefit through improving its decision making processes by including CSP measures that reflect corporate culture.
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Abstract Business Process Management (BPM) is an important discipline for organizations to manage their business processes. Research shows that higher BPM-maturity leads to better process performance. However, contextual factors such as culture seem to influence this relationship. The purpose of this paper is to investigate the role of national culture on the relationship between BPM-maturity and process performance. A multiple linear regression analysis is performed based on data from six different countries within Europe. Although the results show a significant relationship between BPM-maturity and process performance, no significant moderation effect of national culture has been found. The cultural dimension long term orientation shows a weak negative correlation with both BPM-maturity and process performance. Through a post-hoc moderation analysis on each dimension of BPM-maturity, we further find that long term orientation negatively moderates the relationship between process improvement and process performance. Three other moderation effects are also discovered. The results of this study contribute to insights into the role of culture in the field of BPM.
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I argue that a governance perspective on corporate social responsibility (CSR) makes it possible to explain why the concept will always be under-defined, is normative and thus political by nature, and is and should be difficult to measure. The perspective also makes it possible to understand the interaction between corporate values and stakeholders values.In processes of dialogue within governance systems and governance structures, changing insights into the principles of CSR can lead to regulation or its adjustment. Power is important in these dialogues. Principles are at least partly shaped within governance systems and governance structures, and they influence the outcomes of corporate policies. Changes within the regulatory framework could also lead to changes in the principles of CSR.Value attunement processes could lead to regulation, which again influences the governance structures and thus the power of stakeholders within the dialogue. The theoretical model provided helps to analyze why CSR is different in companies, cultures and academic traditions.
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Purpose - The purpose of this paper is to develop a research model to investigate corporate visual identity (CVI) management from an organisational perspective. It is assumed that characteristics of the organisation and of the way a CVI is managed will affect consistency of CVI. Design/methodology/approach - The model was tested in a survey carried out among employees in 20 Dutch organisations. Structural equation modelling with AMOS was conducted to get insight into the various influences and relationships. Findings - CVI management characteristics - socialisation processes related to CVI, knowledge of CVI strategy, and CVI tools and support - have a strong impact on the consistency of CVI, and organisational characteristics affect the way CVI is managed. With the exception of the openness and dynamics of an organisation, no supporting evidence was found for a direct relationship between organisational characteristics and CVI consistency. Research limitations/implications - CVI has been measured by the judgement of the respondents, all employees of the organisation concerned. Therefore the measure was the perceived consistency of CVI. Further research could include a visual audit and the perception of external stakeholders towards the visual identity. There was no distinction examined among the main corporate visual identity and sub- or product brands. The study was conducted in the Netherlands, where the Dutch term huisstijl is unambiguous and clearly related to the corporate brand or identity. Future research can take different brands into account or can broaden the concept of CVI (including cultural aspects, language, rituals, myths, etc.). Practical implications - The results indicate that CVI management matters, that CVI management is related to more general organisational characteristics, but that communication managers nevertheless have a considerable amount of freedom in determining the way they manage their CVI. Originality/value - Corporate visual identity has received little attention in research and hardly been studied at all from the perspective of this paper. This paper has value to both researchers in the fields of corporate identity and organisational identity, as well as professionals involved in managing the corporate identity. © Emerald Group Publishing Limited.
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Previous investigations of consumer subcultures in the CCT tradition focused primarily on consumer behaviours, feelings, experiences and meanings of consumption. This paper advocates that in order to deeply understand and interpret a particular subculture, researchers in consumer culture should consider more thoroughly the interaction between consumers and producers in consumption markets. This argument is illustrated with a research project on lifestyle sports. From the results of this study it appears that producers play a vital and interdependent role in meaning and interpretation processes. It is argued that processes in which consumers give meaning to activities can not be isolated from the processes in which producers ascribe meanings to activities, settings and markets. In this 'circuit of culture', production and consumption are not completely separate spheres of existence but rather are mutually constitutive of one another (Du Gay, Hall, Janes, Mackay, & Negus, 1997).
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This paper essentially presents an exploration of the relationship between organizational culture and information systems management. Three contributions are offered namely the findings of a study of the organizational culture and information management competencies of five organizations in the Netherlands, with particular reference to the reliability of the measurements tool that was used, as well as an exploratory study of the relationship between organizational culture and the ability of an organization to manage its information systems. A brief review of the literature reveals that these two concepts in combination have been studied extensively, but that their conceptualization are somewhat fragmented in nature. In an effort to study the relationship using a more inclusive frame of reference the paper then presents a description of two models that were used the foundation for the design of a measurement tool to investigate the topic. The results provides a description of the general culture and information systems management abilities of the organizations and also suggest that the measurement tool is indeed reliable. Further analysis reveals that several variables from within each of the two main concepts, organizational culture and information systems management, are correlated.
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Efforts to understand the background to perceptions and manifestation of corporate social responsibility (CSR) in the developing world need to focus on establishing their link with the challenges of socio-economic governance and societal expectations and cultural traditions. This signifies a departure from a western centric understanding of CSR but also an over-focus on CSR as philanthropy. This study considers the Malawian tourism industry and finds that its colonial legacy, post-colonialism development thinking and the national education system explain the prevalence of a ‘CSR as philanthropy’ agenda. When these factors interact with challenges of socio-economic governance and societal expectations, however, the universality thesis that has often been associated with the theory and implementation CSR can be challenged. These findings therefore suggest a shift from the western centric CSR thinking to a CSR perspective that is strongly grounded in local values and norms and which meets the expectations of the global society. This indicates a way forward if CSR is to be adequately institutionalized in the developing world.
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You enter the supermarket and you can’t find the sugar.They’ve moved it. Again.You look for someone to help you, but all the staff have disappeared. You’re fed up, and it’s the supermarket’s fault.
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