Transformation Management and Sustainability Performance
On the Importance of the Enabling and Controlling Uses of Management Control Systems
Bibliographic Data
| ID | 12308330 |
|---|---|
| Authors | Emmi Hasu (0000-0002-1538-5041, Lappeenranta-Lahti University of Technology), Minna Saunila (0000-0001-8952-6102, Lappeenranta-Lahti University of Technology), Juhani Ukko (0000-0002-9256-1555, Lappeenranta-Lahti University of Technology, corresponding author) |
| Year | 2025 |
| Volume | 33 |
| Issue | 3 |
| Pages | 4283-4293 |
| Publication date | 2025-01-12 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Sustainable Development (JOURNAL) |
| Journal identifiers | ISSN: 0968-0802 • E-ISSN: 1099-1719 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1002/sd.3354 |
| OpenAlex | W4406296284 |
| Language | EN |
| Citations received | 1 |
| References cited | 74 |
The purpose of this study is to investigate how transformation management affects the sustainability performance of companies and whether the enabling and controlling uses of management control systems (MCSs) mediate the relationship between a company's transformation management and sustainability performance in small‐ and medium‐sized enterprises (SMEs). The analysis revealed that the controlling use of MCSs strongly advances transformation management actions toward higher sustainability performance, while no mediating effect was found when examining the enabling use of MCSs between the same connection. The findings contribute to the discussion on the relationship between transformation management and sustainability performance. The analysis also provides novel theoretical and practical insights into the role of enabling and controlling uses of MCSs in facilitating the transformation toward higher sustainability performance
Biology · Business · Control (management · Environmental resource management · Management control system · Process management · Risk analysis (engineering · Sustainability · Transformation (genetics · Chemistry · Computer Science · Corporate Social Responsibility Reporting · Environmental Science · Environmental Sustainability in Business · Quality and Supply Management · Ecology
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Managing Corporate Sustainability and CSR
Beyond the business case for corporate sustainability
An overview of sustainability assessment methodologies
Reporting Structural Equation Modeling and Confirmatory Factor Analysis Results
Common method biases in behavioral research
Evaluating Structural Equation Models with Unobservable Variables and Measurement Error
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Designing and Implementing Corporate Social Responsibility
| Unique citing works | 1 |
|---|---|
| Citations per year | 1 |
| Citation span | 2026 - 2026 (1) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 1 |