Structuring social and environmental management control and accountability: behind the hotel doors

Parker, L. D. and Chung, L. H. (2018) Structuring social and environmental management control and accountability: behind the hotel doors. Accounting, Auditing and Accountability Journal, 31(3), pp. 993-1023. (doi: 10.1108/AAAJ-04-2016-2513)

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Abstract

Purpose: This study sets out to investigate the construction of social and environmental strategies and the related implementation of management control by a key organization located in a pivotal Asian location in the global hospitality industry. In doing so it sets out to elucidate the forms and processes of strategic social and environmental control as well their relationship to the traditional financial control system. Design/methodology/approach: The study employs field based case study of a single case operating in both a regional and global context. Drawing upon documentary, survey and interview sources, the study employs structuration theory to inform its design and analysis. Findings: The findings reveal the interaction of top-down global corporate framing and bottom-up local level staff initiatives that combine to develop a locally focussed and differentiated social and environmental program and expedite an associated management control and accountability system. The study also reveals the dominance of the traditional financial control system over the social and environmental management control system and the simultaneously enabling and constraining nature of that relationship. Practical implications: Signification and legitimation structures can be employed in building social and environmental values and programs which then lay the foundations for related discourse and action at multiple levels of the organisation. This also has the potential to facilitate modes of staff commitment expressed through bottom-up initiatives and control, subject to but also facilitated by the dominating influence of the organisation’s financial control system. Originality/value: The paper offers an intra-organisational perspective on social and environmental strategising and control processes and motivations that elucidates forms of action, control and accountability and the relationship between social/environmental control and financial control agendas. It further reveals the interaction between globally developed strategic and control frameworks and locally initiated bottom up strategic initiatives and control.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Parker, Professor Lee
Authors: Parker, L. D., and Chung, L. H.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting, Auditing and Accountability Journal
Publisher:Emerald Group Publishing Limited
ISSN:0951-3574
Copyright Holders:Copyright © 2018 Emerald Publishing Limited
First Published:First published in Accounting, Auditing and Accountability Journal 31(3):993-1023
Publisher Policy:Reproduced in accordance with the copyright policy of the publisher

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