02477nas a2200169   4500008004100000245007200041210006900113260000900182300001400191490000700205520195300212653001502165100002202180700001802202700001802220856006902238       2018                        eng d00aManagement Controls and Pressure Groups: The Mediation of Overflows0 aManagement Controls and Pressure Groups The Mediation of Overflo  c2018  a1644-16670 v313 aPurpose Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time, are ongoing and constant. This paper explores situated organisational practices and examines if and how management controls are mobilised in relation to the actions of pressure groups. Design/methodology/approach This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focuses the research on if and how management controls are mobilised to assist with attempts to mediate pressures. Findings Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure, or to dispute the legitimacy of the pressure. Originality/value This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces.10aAccounting1 aJollands, Stephen1 aAkroyd, Chris1 aSawabe, Norio  uhttps://www.emeraldinsight.com/doi/abs/10.1108/AAAJ-10-2016-274700423nas a2200133   4500008004100000245003700041210003700078260002400115653001500139100002200154700001800176700001800194856007700212       2017                        eng d00aExamining sustainability reports0 aExamining sustainability reports  aNaples, Italyc201710aAccounting1 aJollands, Stephen1 aAkroyd, Chris1 aSawabe, Norio  u/biblio/examining-sustainability-reports00619nas a2200133   4500008004100000245014100041210006900182260002800251653001500279100001800294700002200312700001800334856013300352       2017                        eng d00aManagement control rhythms in a product innovation setting: Enabling adaptive practices in highly competitive and uncertain environments0 aManagement control rhythms in a product innovation setting Enabl  aSydney, Australiac201710aAccounting1 aAkroyd, Chris1 aJollands, Stephen1 aSawabe, Norio  u/biblio/management-control-rhythms-product-innovation-setting-enabling-adaptive-practices-highly00588nas a2200133   4500008004100000245010700041210006900148260003200217653001500249100001800264700001900282700001800301856013500319       2016                        eng d00aHow the rhythm of management controls enables organizational agility in a rapidly changing environment0 aHow the rhythm of management controls enables organizational agi  aAuckland, New Zealandc201610aAccounting1 aAkroyd, Chris1 aHorii, Satoshi1 aSawabe, Norio  u/biblio/how-rhythm-management-controls-enables-organizational-agility-rapidly-changing-environment00590nas a2200133   4500008004100000245010700041210006900148260003200217653001500249100001800264700001900282700001800301856013700319       2016                        eng d00aHow the rhythm of management controls enables organizational agility in a rapidly changing environment0 aHow the rhythm of management controls enables organizational agi  aAuckland, New Zealandc201610aAccounting1 aAkroyd, Chris1 aHorii, Satoshi1 aSawabe, Norio  u/biblio/how-rhythm-management-controls-enables-organizational-agility-rapidly-changing-environment-000449nas a2200133   4500008004100000245005300041210004900094260001900143653001500162100001800177700001900195700001800214856008300232       2016                        eng d00aThe Influence of Budgeting on Product Innovation0 aInfluence of Budgeting on Product Innovation  aBath, UKc201610aAccounting1 aAkroyd, Chris1 aHorii, Satoshi1 aSawabe, Norio  u/biblio/influence-budgeting-product-innovation00519nas a2200133   4500008004100000245007500041210006900116260002900185653001500214100001800229700001900247700001800266856010100284       2016                        eng d00aThe Temporal Effect of Management Control  in an Uncertain Environment0 aTemporal Effect of Management Control in an Uncertain Environmen  aMadison, Wisconsinc201610aAccounting1 aAkroyd, Chris1 aHorii, Satoshi1 aSawabe, Norio  u/biblio/temporal-effect-management-control-uncertain-environment02287nas a2200169   4500008004100000245008900041210006900130260000900199300001200208490000700220520177400227653001502001100002202016700001802038700001802056856004302074       2015                        eng d00aCore Values as a Management Control in the Construction of "Sustainable Development"0 aCore Values as a Management Control in the Construction of Susta  c2015  a127-1520 v123 aPurpose: This paper examines a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions. Design/methodology/approach: We utilize a case study methodology carried out at a multinational organisation. Our analysis was informed by actor-network theory which allowed us to place the organisation’s sustainability focused core value at the centre of our research. Findings: We found that management control, in the form of a sustainability focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. We show how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity. Research limitations/implications: These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development. Originality/value: This paper shows the active role a management control, a sustainability focused core value, took within an organisation. This builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values.10aAccounting1 aJollands, Stephen1 aAkroyd, Chris1 aSawabe, Norio  uhttp://www.emeraldinsight.com/loi/qram00567nas a2200133   4500008004100000245009800041210006900139260003400208653001500242100001800257700001900275700001800294856012100312       2015                        eng d00aThe Effect of Budget Cycles and the Rhythm of Organizational Activities on Product Innovation0 aEffect of Budget Cycles and the Rhythm of Organizational Activit  aRaleigh, North Carolinac201510aAccounting1 aAkroyd, Chris1 aHorii, Satoshi1 aSawabe, Norio  u/biblio/effect-budget-cycles-and-rhythm-organizational-activities-product-innovation00526nas a2200133   4500008004100000245007800041210006900119260002300188653001500211100001800226700002200244700001800266856010800284       2015                        eng d00aManagement Control of Time and Space: (Re)framing the Transacting Context0 aManagement Control of Time and Space Reframing the Transacting C  aOsaka, Japanc201510aAccounting1 aAkroyd, Chris1 aJollands, Stephen1 aSawabe, Norio  u/biblio/management-control-time-and-space-reframing-transacting-context00505nas a2200133   4500008004100000245006600041210006400107260002600171653001500197100002200212700001800234700001800252856010100270       2015                        eng d00aTemporality, Change and the Stand-alone Sustainability Report0 aTemporality Change and the Standalone Sustainability Report  aGalway, Irelandc201510aAccounting1 aJollands, Stephen1 aAkroyd, Chris1 aSawabe, Norio  u/biblio/temporality-change-and-stand-alone-sustainability-report