引入企业间控制中“外部控制”的可持续性框架

Q4 Business, Management and Accounting
Terhi Chakhovich, T. Virtanen
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引用次数: 0

摘要

本研究探讨了可持续性背景下的企业间控制现象。研究问题是如何在可持续性领域发展企业间控制,并需要相关的利益相关者关注,以便将利益相关者的观点作为明确的目标。本研究涉及企业间控制理论、控制包理论和可持续性理论。该研究采用密集的案例方法和半结构化访谈,重点关注建筑行业的案例公司及其利益相关者。公司控制的主要主题是可持续性。这篇文章展示了该公司如何建立公司间控制,甚至试图控制其客户,这可能被视为一种相对罕见的做法。然而,研究表明,可持续发展的控制方法可能导致主题被定义为基于行业、公司和控制本身的角度,而不是基于利益相关者的需求。其他的想法,如更广泛的社会和与地球有关的需求、可持续性内部的矛盾和简化经济问题的风险,则较少被考虑。然后,该研究提出了一个新的框架,“外部控制”,将利益相关者的期望视为明确的目标。这种外部控制框架有助于企业间控制文献,并将缺失的观点与控制联系起来,从而也有助于可持续性和控制包文献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Introducing the Sustainability Framework of ‘External Control’ in Interfirm Control
This study addresses the phenomenon of interfirm control in the context of sustainability. The research question is how is it possible to develop interfirm control in the field of sustainability and with the associated stakeholder focus needed so that stakeholder views are taken as explicit goals. The study is connected to theories on interfirm control, control package and sustainability. The research uses an intensive case methodology and semi-structured interviews focusing on a case company in the building industry and its stakeholders. The major theme of control in the company studied is sustainability. The article shows how the company establishes interfirm control and even attempts to control its customers, which may be perceived as a relatively rare practice. However, it is shown that the control approach to sustainability can result in the theme being defined on the basis of the perspective of the industry, the company and control itself, not on the basis of stakeholder needs. Alternative ideas, such as wider societal and planet-related needs, contradictions within sustainability and the risk of simplification to economic concerns, are considered less. The study then presents a novel framework, ‘external control’, that considers stakeholder expectations as explicit goals. This framework of external control contributes to the interfirm control literature and ties missing perspectives to controls, thereby also contributing to the sustainability and control package literature.
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来源期刊
South Asian Journal of Business and Management Cases
South Asian Journal of Business and Management Cases Business, Management and Accounting-Management of Technology and Innovation
CiteScore
1.70
自引率
0.00%
发文量
19
期刊介绍: South Asian Journal of Business and Management Cases (SAJBMC) is a peer-reviewed, tri-annual journal of Birla Institute of Management Technology, Greater Noida (India). The journal aims to provide a space for high-quality original research or analytical cases, evidence-based case studies, comparative studies on industry sectors, products, and practical applications of management concepts. The journal likes to publish problem-solving, decisional and applied types of cases. Such cases must have linkage with theory, at least one dilemma (also known as case issue) and a protagonist around whom the case issue will revolve. Publication of pure research, applied research and field studies with empirical data do not fall under the domain of SAJBMC. Fictitious cases are not welcome.
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