Management control systems and their ability to drive sustainability in an organization
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School of Business |
Bachelor's thesis
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Date
2023
Department
Major/Subject
Mcode
Degree programme
Laskentatoimi
Language
en
Pages
24
Series
Abstract
The study examines how management control systems are used to drive sustainability in an industrial company. This is a qualitative study, where the empirical data was collected through an interview with the chief financial officer of the target company. The theoretical background is formed by studies done on management control systems and how they can be used to further the sustainability goals of an organization. Sustainability is a mega trend that affects all aspects of life. It acts both as a selling point to potential customers, as well as a tool for maintaining current customers. The aim of the study is to understand how management control systems are used to drive sustainability within an industrial company. Previous research suggests that management control systems are efficient tools in this. The target company is currently in the first phase of their three step sustainability program, and this lead to some levels of uncertainty within the interviewee regarding the topic.Description
Thesis advisor
Taussi, ThomasKeywords
johdon ohjausjärjestelmät, vastuullisuus, haastattelu, johdon laskentatoimi