TY - JOUR T1 - Management Controls and Pressure Groups: The Mediation of Overflows JF - Accounting, Auditing and Accountability Journal Y1 - 2018 A1 - Jollands,Stephen A1 - Akroyd,Chris A1 - Sawabe,Norio KW - Accounting AB - Purpose 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. VL - 31 UR - https://www.emeraldinsight.com/doi/abs/10.1108/AAAJ-10-2016-2747 CP - 6 U2 - a U4 - 69576484864 ID - 69576484864 ER - TY - HEAR T1 - Examining sustainability reports Y1 - 2017 A1 - Jollands,Stephen A1 - Akroyd,Chris A1 - Sawabe,Norio KW - Accounting JA - The European Network for Research in Organisational & Accounting Change Conference CY - Naples, Italy U2 - c U4 - 151708311552 ID - 151708311552 ER - TY - HEAR T1 - Management control rhythms in a product innovation setting: Enabling adaptive practices in highly competitive and uncertain environments Y1 - 2017 A1 - Akroyd,Chris A1 - Jollands,Stephen A1 - Sawabe,Norio KW - Accounting JA - Global Management Accounting Research Symposium CY - Sydney, Australia U2 - c U4 - 151708241920 ID - 151708241920 ER - TY - HEAR T1 - How the rhythm of management controls enables organizational agility in a rapidly changing environment Y1 - 2016 A1 - Akroyd,Chris A1 - Horii,Satoshi A1 - Sawabe,Norio KW - Accounting JA - New Zealand Management Accounting Symposium CY - Auckland, New Zealand U2 - c U4 - 144482156544 ID - 144482156544 ER - TY - HEAR T1 - How the rhythm of management controls enables organizational agility in a rapidly changing environment Y1 - 2016 A1 - Akroyd,Chris A1 - Horii,Satoshi A1 - Sawabe,Norio KW - Accounting JA - The Auckland Regional Accounting Conference CY - Auckland, New Zealand U2 - c U4 - 144482078720 ID - 144482078720 ER - TY - HEAR T1 - The Influence of Budgeting on Product Innovation Y1 - 2016 A1 - Akroyd,Chris A1 - Horii,Satoshi A1 - Sawabe,Norio KW - Accounting JA - British Accounting and Finance Association Annual Conference CY - Bath, UK U2 - c U4 - 127103989760 ID - 127103989760 ER - TY - HEAR T1 - The Temporal Effect of Management Control in an Uncertain Environment Y1 - 2016 A1 - Akroyd,Chris A1 - Horii,Satoshi A1 - Sawabe,Norio KW - Accounting JA - The University of Wisconsin - Madison - Accounting Workshop CY - Madison, Wisconsin U2 - c U4 - 144557729792 ID - 144557729792 ER - TY - JOUR T1 - Core Values as a Management Control in the Construction of "Sustainable Development" JF - Qualitative Research in Accounting and Management Y1 - 2015 A1 - Jollands,Stephen A1 - Akroyd,Chris A1 - Sawabe,Norio KW - Accounting AB - Purpose: 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. VL - 12 UR - http://www.emeraldinsight.com/loi/qram CP - 2 U2 - a U4 - 69576423424 ID - 69576423424 ER - TY - HEAR T1 - The Effect of Budget Cycles and the Rhythm of Organizational Activities on Product Innovation Y1 - 2015 A1 - Akroyd,Chris A1 - Horii,Satoshi A1 - Sawabe,Norio KW - Accounting JA - North Carolina State University Accounting Workshop CY - Raleigh, North Carolina U2 - c U4 - 144556083200 ID - 144556083200 ER - TY - HEAR T1 - Management Control of Time and Space: (Re)framing the Transacting Context Y1 - 2015 A1 - Akroyd,Chris A1 - Jollands,Stephen A1 - Sawabe,Norio KW - Accounting JA - Japan Association of Management Accounting CY - Osaka, Japan U2 - c U4 - 114071912448 ID - 114071912448 ER - TY - HEAR T1 - Temporality, Change and the Stand-alone Sustainability Report Y1 - 2015 A1 - Jollands,Stephen A1 - Akroyd,Chris A1 - Sawabe,Norio KW - Accounting JA - European Network for Research in Organisational and Accounting Change CY - Galway, Ireland U2 - c U4 - 114072141824 ID - 114072141824 ER -