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A review on green integration into management control system


Citation

Abdul Aziz, Nor Azah and Foong, Soon Yau and Ong, Tze San and Attan, Hassan (2015) A review on green integration into management control system. Procedia - Social and Behavioral Sciences, 172. pp. 435-441. ISSN 1877-0428

Abstract

Environmental crises have major negative impacts on social, environment and economy in many countries. With the concerns on environmental issues, people and organizations need to adopt sustainability practices. A question arises on the role of accounting in enhancing the effectiveness of environmental practices. Therefore, this paper reviews on the role of management control system (MCS) in managing environmental or green issues and the extent of green integration into MCS. The literature review indicates that MCS plays a very important role in managing green issues. There are various interpretations, dimensions and levels of extent of green integration into MCS.


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Additional Metadata

Item Type: Article
Divisions: Faculty of Economics and Management
Putra Business School
DOI Number: https://doi.org/10.1016/j.sbspro.2015.01.374
Publisher: Elsevier
Keywords: Sustainability; Green integration; Environmental crisis; Management control system (MCS); Cultural control
Depositing User: Nabilah Mustapa
Date Deposited: 14 Sep 2016 02:08
Last Modified: 14 Sep 2016 02:08
Altmetrics: http://www.altmetric.com/details.php?domain=psasir.upm.edu.my&doi=10.1016/j.sbspro.2015.01.374
URI: http://psasir.upm.edu.my/id/eprint/48139
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