Designing eco-controls for multi-objective organizations

Authored by: Lies Bouten , Sophie Hoozée

Routledge Handbook of Environmental Accounting

Print publication date:  March  2021
Online publication date:  March  2021

Print ISBN: 9780367152338
eBook ISBN: 9780367152369
Adobe ISBN:

10.4324/9780367152369-17

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Abstract

The chapter provides an overview of prior research on eco-controls, which are mechanisms used to align the behaviour of managers and employees with organizations’ environmental objectives and their related strategies. It categorizes eco-control practices and discusses how multi-objective organizations may integrate their eco-control practices into an overall control package. The chapter also illustrates how eco-controls may surpass organizational boundaries. Researchers interested in controls for non-financial objectives are invited to liaise with the motivational psychology literature, in particular, self-determination theory. The chapter closes by offering a number of critical reflections and avenues for future work.

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