INCORPORATION OF MANAGEMENT CONTROL IN THE ANALYSIS OF UNIVERSITY ENVIRONMENTAL MANAGEMENT
Published: 12 Sep 2018
Abstract: The studies consulted at national and international level analyze and characterize the background, challenges and environmental management practices developed in different university campuses. In this regard, it is identified that there is a lack of studies on the Management Control Systems (MCS) existent in the environmental actions carried out by the universities. However, management control is the process by which managers ensure that resources are effective and efficient to achieve the objectives of the organization (Anthony, 1965; Quoted in Straub & Zecher, 2013), this paper shows management control as a potential tool that can be used in the analysis of university environmental management to achieve a committed management with organizational sustainability. To this end, the proposals of the most relevant MCS models in the academic literature will be analyzed, such as: a) Simons’ levers of the control framework (1995), b) Otley's performance management framework (1999), c) Ferreira and Otley’s performance management systems framework (2009), d) Broadbent and Laughlin’s performance management system (2009), and e) Malmi and Brown’s the Management Control Systems package (2008). As a result of the research, the characterization of the contributions and limitations of these systems will be obtained, so that the feedback provided can be used in the process of continuous improvement of the university environmental management.
Keywords: sustainable campuses, organizational environmental management, management control systems, sustainability
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