Control de gestión y desempeño sustentable: estructura conceptual bajo la lógica institucional

Liliana Scoponi

doi:10.52292/j.eca.2024.4265

Authors

Liliana Scoponi Departamento de Ciencias de la Administración. Universidad Nacional del Sur (DCA-UNS). https://orcid.org/0000-0003-2179-2150

DOI:

https://doi.org/10.52292/j.eca.2024.4265

Keywords:

accounting change, management control, sustainable development, institutional theory, institutional logic

Abstract

The institutional logic approach has recently been recognised for its potential to interpret the couplings and decouplings between management accounting and performance measurement systems towards sustainability and decision-making. However, there are still gaps in the literature for understanding this process. This article proposes a conceptual framework to describe how management accounting and control can play a catalytic role in incorporating sustainability into management decisions and supporting the implementation of sustainable strategies, under institutional logic. A theoretical essay that considers the complementarity of different approaches and links levels of analysis is developed: supra-organizational, organizational and managerial, through a literature review based on Google Scholar and Scopus searches. The main contribution is a multi-level approach to management control to limit the risk of restricting sustainability to declarative, philanthropic or greenwashing.

Downloads

Download data is not yet available.

References

Ahmad, B. y Ercek, M. (2018). Absorptive Capacity and Institutional Theory: A Review and Appraisal of Future Research Agenda. Journal of Economic& Management Perspectives, 12(2), 5-17. https://www.proquest.com/docview/2266933966?pq-origsite=gscholar&fromopenview=true&-sourcetype=Scholarly%20Journals

Alburquerque, A. (2002). Teoría de la Organización y Nuevo Institucionalismo en el Análisis Organizacional. Revista Administración y Organizaciones,8(4), 13-44. https://rayo.xoc.uam.mx/index.php/Rayo/article/view/313

Alford, R. R. y Friedland, R. (1985). Powers of Theory Capitalism, the State and Democracy. CambridgeUniversityPress.

Amat, J. M. (2000). Control de Gestión, una perspectiva de dirección. Gestión 2000.

Anthony, R. y Govindarajan, V. (2008). Sistemas de Control de Gestión. McGrawHill.

Arjaliès, D. L. y Mundy, J. (2013). The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24(4), 284-300. https://doi.org/10.1016/j.mar.2013.06.003

Arroyo, P. (2012). Management accounting change and sustainability: an institutional approach. Journal of Accounting & Organizational Change, 8(3), 286-309. https://doi.org/10.1108/18325911211258317

Atkinson, A., Kaplan, R., Matsumura, E.M. y Young, S. M. (2012). Management Accounting: Information for Decision Making and Strategy Execution. (6th Edition). Pearson.

Aureli, S., Del Baldo, M., Lombardi, R. y Nappo, F. (2020). Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices. Business Strategy and the Environment, 29(6), 2392-2403. https://doi.org/10.1002/bse.2509

Bansal, P. y Song, H. (2017). Similar but not the same: Differentiating corporate sustainability from corporate responsibility. Academy of Management Annals, 11(1), 105-149. https://doi.org/10.5465/annals.2015.0095

Barros, K. S. M. de (2011). Réplica 1 - o que é um ensaio?. Revista de Administração Contemporânea,15(2), 333-337. https://doi.org/10.1590/S1415-65552011000200011

Batie, S. S. (2008). Wicked problems and applied economics. American Journal of Agricultural Economics, 90(5), 1176–1191. https://doi.org/10.1111/j.1467-8276.2008.01202.x

Bertero, C. O. (2011). Réplica 2 - o que é um ensaio teórico? Réplica a Francis Kanashiro Meneghetti. Revista de Administração Contemporânea, 15(2), 338-342. https://doi.org/10.1590/S1415-65552011000200012

Bogt, H. J. ter y Scapens, R. (2019). Institutions, situated rationality and agency in management accounting: a research note extending the Burns and Scapens framework. Accounting, Auditing and Accountability Journal, 32(6), 1801-1825. https://doi.org/10.1108/AAAJ-05-2016-2578

Burns, J. y Scapens, R.W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3-25. https://doi.org/10.1006/mare.1999.0119

Carvalho, C. A. y Vieira, M. M. F. (2003). Contribuições da perspectiva institucional para a análise das organizações: possibilidades teóricas, empíricas e de aplicação. En C. A. Carvalho y M. M. F. Vieira (Eds.), Organizações, cultura e desenvolvimento local: a agenda de pesquisa do Observatório da Realidade Organizacional (pp. 23-40). Ed. UFPE.

Chae, B., Paradice, D.B., Courtney, J.F. y Cagle, C.J. (2005). Incorporating an Ethical Perspective into Decision Support Systems Design. Decision Support Systems, 40(2), 197-212. https://doi.org/10.1016/j.dss.2004.02.002

Cloutier, C. y Langley, A. (2013). The Logic of Institutional Logics: Insights from French Pragmatist Sociology.Journal of Management Inquiry, 22(4), 360-380. https://doi.org/10.1177/1056492612469057

Corsi, K. y Arru, B. (2021). Role and implementation of sustainability management control tools: Critical aspects in the Italian context. Accounting, Auditing and Accountability Journal, 34(9), 29–56. https://doi.org/10.1108/AAAJ-02-2019-3887

Costa, M. C. y Marques de Mello, C. (2012). Mudança e lógicas institucionais: panorama e proposta de conciliação entre três diferentes abordagens institucionalistas [Ponencia]. VII Encontro de Estudos Organizacionais ANPAD. Curitiba, Brasil.

Courtney, J. F. (2001). Decision making and knowledge management in inquiring organizations: Toward a new decision-making paradigm for DSS. Decision Support Systems, 31(1), 17–38. https://doi.org/10.1016/S0167-9236(00)00117-2

Courtney, J. F., Brewer, K. L, Graham, J. C. y Parrish, J. L. (4-7 de enero, 2011). DSS & Knowledge Management in Inquiring Organizations: An Update [Ponencia]. 44th Hawaii International Conference on System Sciences.Hawaii, EstadosUnidos. 10.1109/HICSS.2011.172

Courtney, J. F., Richardson, S. y Paradice, D. (2004). Decision support systems for ecosystems managemnt: A Singerian approach to urban infrastructure decision-making. En M. A.Quaddus y A.B. Siddique, Handbook of Sustainable Development Planning: Studies in Modelling and Decision Support (pp. 271-288). E. Elgar. https://doi.org/10.4337/9781845423544.00027

Crossan, M., Lane, H.W. y White, R.E. (1999). An organisational learning framework: from intuition to institution. Academy of Management Review, 24(3), 522-537. https://doi.org/10.5465/amr.1999.2202135

Daft, R. L. y Weick, K. E. (1984). Toward a model of organizations as interpretive systems.Academy of Management Review, 9(2), 284-295. https://doi.org/10.2307/258441

Damayanthi, S. y Gooneratne, T. (2017). Institutional logics perspective in management control research: A review of extant literature and directions for future research. Journal of Accounting & Organizational Change, 13(4), 520-547. https://doi.org/10.1108/JAOC-01-2017-0002

DiMaggio, P. J. (1988). Interest and agency in institutional theory. En L.G. Zucker (Ed.), Institutional Patterns and Organizations: Culture and Environment (pp. 3-21). Ballinger.

DiMaggio, P. J. y Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48, 147-160.https://doi.org/10.2307/2095101

DiMaggio, P. J., y Powell, W. W. (1999). Introducción. En W. W. Powell y P. J. DiMaggio(Eds.), El nuevo institucionalismo en el análisis organizacional (pp. 33-75). Fondo de Cultura Económica.

Eden, L. y Wagstaff, M. F. (2021). Evidence-based policymaking and the wicked problem of SDG 5 Gender Equality.Journal of International Business Policy, 4, 28–57. https://doi.org/10.1057/s42214-020-00054-w

Elkington, J. (1994). Towards the sustainable corporation: Win-win-win business strategies for sustainable development. California Management Review, 36(2), 90-100. https://dx.doi.org/10.2307/41165746

Friedland, R. y Alford, R. A. (1991). Bringing society back in: Symbols, practices and institutional contradictions. En W. W. Powell y P. J. DiMaggio (Eds.), The New Institutionalism in Organizational Analysis (pp. 232-263). University of Chicago Press.

Giddens, A. (1984). The Constitution of Society. University of California Press.

Gond, J. P., Grubnic, S., Herzig, C. y Moon, J. (2012). Configuring management control systems: theorizing the integration of strategy and sustainability. Management Accounting Research, 23(3), 205-223. https://doi.org/10.1016/j.mar.2012.06.003

Greenwood, R. y Hinings, C. R. (1996). Understanding Radical Organizational Change: Bringing together the Old and the New Institutionalism. The Academy of Management Review, 21(4), 1022–1054. https://doi.org/10.2307/259163

Greenwood, R., Raynard, M., Kodeih, F., Micelotta, E. R. y Lounsbury, M. (2011). Institutional complexity and organizational responses. Academy of Management Annals, 5(1), 317-371. https://doi.org/10.5465/19416520.2011.590299

Guerreiro, R., Pereira, C. A. y Rezende, A. J. (2006). Em busca do entendimento da formação dos hábitos e das rotinas da contabilidade gerencial: um estudo de caso. RAM. Revista de Administração Mackenzie, 7(2), 78-101. https://doi.org/10.1590/1678-69712006/administracao.v7n2p78-101

Haffar, M. y Searcy, C. (2019). How organizational logics shape trade-off decision-making in sustainability. Long Range Planning, 52(6), 1-26. https://doi.org/10.1016/j.lrp.2019.101912

Hall, D., Guo, Y. y Davis, R. A. (2003). Developing a value-based decision-making model for inquiring organizations [Ponencia]. 36th Annual Hawaii International Conference on System Sciences.Hawaii, Estados Unidos. https://ieeexplore.ieee.org/document/1174255

Hernández-Madrigal, M. (2017). Sistemas de control de gestión y de medición del desempeño: conceptos básicos como marco para la investigación. Ciencia y Sociedad, 42(1), 115-128. https://doi.org/10.22206/cys.2017.v42i1.pp115-

Heugens, P. P., y Lander, M. (2007). Testing the strength of the iron cage: A meta-analysis of neo-institutional theory.(ERS-2007-007-ORG). Erasmus Research Institute of Management (ERIM).

Hinings, B. (2012). Connections between institutional logics and organizational culture. Journal of Management Inquiry, 21(1), 98-101.https://doi.org/10.1177/1056492611419798

Järvenpää, M. y Länsiluoto, A. (2016). Collective identity, institutional logic and environmental management accounting change. Journal of Accounting & Organizational Change, 12(2), 152-176. https://doi.org/10.1108/JAOC-11-2013-0094

Kaplan, R. y Norton, D. (2004). Strategy Maps. Converting intangible assets into tangible outcomes. Harvard Business School Publishing Corporation.

Karyawati, G., Subroto, B., Sutrisno, T. ySaraswati, E. (2020). Explaining the complexity relationship of CSR and financial performance using neo-institutional theory. Journal of Asian Business and Economic Studies, 27(3), 227-244. https://doi.org/10.1108/JABES-10-2019-0106

Kaufman, M. y Covaleski, M. A. (2019). Budget formality and informality as a tool for organizing and governance amidst divergent institutional logics. Accounting, Organizations and Society, 75, 40–58. https://doi.org/10.1016/j.aos.2018.10.003

Kraatz, M. y Block, E. (2017). Institutional pluralism revisited. En R. Greenwood, C. Oliver y T. B. Lawrence, The SAGE Handbook of organizational institutionalism (pp. 532-557). SAGE Publications Ltd. https://dx.doi.org/10.4135/9781446280669.n21

Lada, M., Kozarkiewicz, A. y Haslam, J. (2020). Contending institutional logics, illegitimacy risk and management accounting: A case study analysis of study programme calculations in a Polish public university. Accounting, Auditing & Accountability Journal, 33(4), 795-824. https://doi.org/10.1108/AAAJ-08-2018-3640

Lindberg, K. (2014). Performing multiple logics in practice. Scandinavian Journal of Management, 30(4), 485-497. https://doi.org/10.1016/j.scaman.2013.12.007

Lounsbury, M. A. (2007). Tale of Two Cities: Competing Logics and Practice Variation in the Professionalizing of Mutual Fund. The Academy of Management Journal (AMJ),50(2), 289-307. https://doi.org/10.5465/amj.2007.24634436

Lueg, R. y Radlach, R. (2016). Managing sustainable development with management control systems: A literature review. European Management Journal, 34(2), 158-171. https://doi.org/10.1016/j.emj.2015.11.005

Maas, K., Schaltegger, S. y Crutzen, N. (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting. Journal of Cleaner Production, 136(A), 237-248. https://doi.org/10.1016/j.jclepro.2016.05.008

Malmi, T. y Brown, D. A. (2008). Management control systems as a package. Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287-300.https://doi.org/10.1016/j.mar.2008.09.003

Meneghetti, F. K. (2011). O que é um ensaio-teórico? Revista de Administração Contemporânea, 15(2), 320-332. https://doi.org/10.1590/S1415-65552011000200010

Mercês, R. K. M. das, Silva, R. C. y Araújo, M. A. L. de (2017). Sistema de controle gerencial: uma revisão da literatura sobre sua interação com as estratégias de desenvolvimento sustentável. Revista de Contabilidade da UFBA, 11(3), 75–94. https://doi.org/10.9771/rc-ufba.v11i3.22933

Mitroff, I. y Linstone, H. (1993). The Unbounded Mind: Breaking the Chains of Traditional Business Thinking. Oxford University Press.

Olalla,A. (2017). Modelo de sostenibilidad ambientalen las organizaciones. Estudio de la cadena de valor [Tesis Doctoral, Universidad Politécnica de Madrid. Escuela Técnica Superior de Ingenieros de Montes]. https://oa.upm.es/54715/

Oliver, C. (1991). Strategic Responses to InstitutionalProcesses. TheAcademy of Management Review, 16(1), 145–179. https://doi.org/10.2307/258610

Pache, A. C. y Santos, F. (2010). When worlds collide: the internal dynamics of organizational responses to conflicting institutional demands. The Academy of Management Review, 35(3), 455–476. http://www.jstor.org/stable/25682424

Ponte, D. y Pesci, C. (2022). Institutional logics and organizational change: The role of place and time. Journal of Management Governance, 26, 891–924. https://doi.org/10.1007/s10997-021-09578-6

Risi, D., Vigneau, L., Bohn, S. y Wickert, C. (2023). Institutional theory-based research on corporate social responsibility: Bringing values back in. International Journal of Management Reviews, 25(1), 3-23. https://doi.org/10.1111/ijmr.12299

Rittel, H. W. J. y Webber, M. M. (1973). Dilemmas in a general theory of planning. PolicySciences, 4, 155-169.https://doi.org/10.1007/BF01405730

Roessler, L. (10 de enero, 2018). Leadership, legitimacy and long-term change [Ponencia]. 31st International Congress for School Effectiveness and Improvement. Singapore city, Singapore.https://www.mbz-tirol.at/wp-content/uploads/2019/03/Vortrag_ICSEI_2018.pdf

Scoponi, L. (2016). BalancedScorecard para el Desarrollo Sustentable en empresas agropecuarias. Management Control Review, 1(1), 1-23. http://repositoriodigital.uns.edu.ar/handle/123456789/4170

Scoponi, L. y Casarsa, F. (2017). Institucionalización de prácticas gerenciales de costos e indicadores de desempeño en PyMEs argentinas concesionarias de marcas automotrices. Revista Iberoamericana de Contabilidad de Gestión, 15(29), 1-21. https://repositoriodigital.uns.edu.ar/handle/123456789/6587

Scoponi, L. y Dias, M. F. P. (2015). Contribuciones del Neoinstitucionalismo Sociológico para el abordaje de la Nueva Economía Institucional aplicada a los Agronegocios. Estudos Sociedade e Agricultura, 23(2), 245-267. https://repositoriodigital.uns.edu.ar/handle/123456789/4889

Scott, W. R. (1991). Unpacking institutional arguments. En W.W. Powell y P. J. DiMaggio (Eds.), The new institutionalism in organizational analysis (pp. 164-182). University of Chicago Press.

Scott, W. R. (2001). Institutions and Organizations. Sage.

Scott, W. R. (2012). Embedding the Examination of Multilevel Factors in an Organization Field Context. Journal of the National Cancer Institute Monographs, 44, 32-33. https://doi.org/10.1093/jncimonographs/lgs007

Scott, W. R. (2013). Acercándose a la adultez: la maduración de la Teoría Institucional. (Trad. C. E. Quintero y G. Romo Morales). Revista de Estudios Interdisciplinarios de la Organización, 1(3), 81-101. (Trabajo original publicado en 2008). https://www.researchgate.net/publication/296332939_Quintero_Carlos_E_Y_Gerardo_Romo_Morales_Traduccion_2013_Acercandose_a_la_adultez_La_maduracion_de_la_teoria_institucional_original_de_W_Richard_Scott_en_Estudios_interdisciplinarios

Silva, C. L. M, Guarido Filho, E. R. y Rossoni, L. (2006). Organizational fields and the structuration perspective: analytical possibilities. BAR Brazilian Administration Review, 3(2), 36-52. https://www.scielo.br/j/bar/a/YGknC4wPGdtRhyW5YVJTjxz/?format=pdf&lang=en

Simons, R. (1995). Levers of control: how managers use innovative control systems to drive strategic renewal. Harvard Business School Press.

Simons, R. (2000). Performance measurement and control systems for implementing strategy. Pearson.

Slacik, J., Grüb, B. y Greiling, D. (2021). New wine in old bottles: governing logics for applying sustainability management control systems in Austrian electric utilities. International Journal of Energy Sector Management, 16(1), 50-77. https://doi.org/10.1108/IJESM-06-2020-0016

Suddaby, R. (2010). Challenges for Institutional Theory. Journal of Management Inquiry, 19(1), 14-20. https://doi.org/10.1177/1056492609347564

Thornton, P. H. y Ocasio, W. (1999). Institutional Logics and the Historical Contingency of Power in Organizations: Executive Succession in the Higher Education Publishing Industry, 1958-1990. American Journal of Sociology, 105(3), 801-843. https://doi.org/10.1086/210361

Thornton, P. H. y Ocasio, W. (2008). Institutional Logics. En R. Greenwood, C. Oliver, K. Sahlin y Suddaby, R. (Ed.).The Sage Handbook or Organizational institutionalism(pp. 99-129). Sage. https://www.researchgate.net/publication/235413160_Institutional_Logics

Vo, H., Paradice, D. yCourtney, J. (diciembre, 2001). Problem Formulation in Inquiring Organizations: A Multiple Perspectives Approach [Ponencia]. Americas Conference on Information Systems AMCIS. Boston, Estados Unidos. https://aisel.aisnet.org/amcis2001/384

World Commission on Environment and Development. (1987). Our Common Future.(1st Ed.). Oxford UniversityPress.